{"id":2130,"date":"2023-07-12T19:41:01","date_gmt":"2023-07-12T16:41:01","guid":{"rendered":"https:\/\/yasarlaw.com\/tr\/?page_id=2130"},"modified":"2024-07-10T01:31:29","modified_gmt":"2024-07-09T22:31:29","slug":"2023-yilinin-ilk-yarisinda-startup-hukukunu-ilgilendiren-mevzuat-degisiklikleri","status":"publish","type":"page","link":"https:\/\/yasarlaw.com\/tr\/yayinlar\/2023-yilinin-ilk-yarisinda-startup-hukukunu-ilgilendiren-mevzuat-degisiklikleri\/","title":{"rendered":"2023 Y\u0131l\u0131n\u0131n \u0130lk Yar\u0131s\u0131nda Startup Hukukunu \u0130lgilendiren Mevzuat De\u011fi\u015fiklikleri"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2130\" class=\"elementor elementor-2130\">\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>2023 Y\u0131l\u0131n\u0131n \u0130lk Yar\u0131s\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. Gen\u00e7 Giri\u015fimci Deste\u011fi Kapsam\u0131nda Gelir Vergisinden Muaf Tutulan Kazan\u00e7 Tutar\u0131 Y\u00fckseltildi<\/strong><\/p><p>Ticari, zirai veya mesleki faaliyeti nedeniyle adlar\u0131na ilk defa gelir vergisi m\u00fckellefiyeti tesis olunan ve m\u00fckellefiyet ba\u015flang\u0131\u00e7 tarihi itibar\u0131yla yirmi dokuz ya\u015f\u0131n\u0131 doldurmam\u0131\u015f tam m\u00fckellef ger\u00e7ek ki\u015filerin, faaliyete ba\u015flad\u0131klar\u0131 takvim y\u0131l\u0131ndan itibaren \u00fc\u00e7 vergilendirme d\u00f6nemi boyunca elde ettikleri bu kazan\u00e7lar\u0131n\u0131n 75.000 T\u00fcrk Liras\u0131na kadar olan k\u0131sm\u0131 gelir vergisinden m\u00fcstesna tutulmu\u015ftu. 12.03.2023 tarihli Resm\u00ee Gazete\u2019de yay\u0131mlanan 7440 say\u0131l\u0131 Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun (\u201c<strong>7440 say\u0131l\u0131 Kanun<\/strong>\u201d) ile kazan\u00e7 istisnas\u0131 tutar\u0131, gelir vergisi tarifesinin ikinci gelir diliminde yer alan tutar olarak de\u011fi\u015ftirilmi\u015f; b\u00f6ylece 2023 y\u0131l\u0131nda gen\u00e7 giri\u015fimcilerin 150.000 TL\u2019ye kadar olan kazan\u00e7lar\u0131 gelir vergisinden istisna edilmi\u015ftir.<\/p><p><strong>2. \u00d6deme Sistemleri Mevzuat\u0131na Uyum S\u00fcresi Tekrar Uzat\u0131ld\u0131<\/strong><\/p><p>\u00d6deme Hizmetleri ve Elektronik Para \u0130hrac\u0131 ile \u00d6deme Hizmeti Sa\u011flay\u0131c\u0131lar\u0131 Hakk\u0131nda Y\u00f6netmelik 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 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. Bu yeni d\u00fczenlemelere uyum s\u00fcresi son de\u011fi\u015fiklikle bir kez daha 30.09.2023\u2019e kadar uzat\u0131lm\u0131\u015ft\u0131r.<\/p><p><strong>3. \u00d6deme Kurulu\u015flar\u0131 ve Elektronik Para Kurulu\u015flar\u0131n\u0131n Asgari \u00d6zkaynak Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc Tutarlar\u0131 Art\u0131r\u0131ld\u0131<\/strong><\/p><p>30.06.2023 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe giren \u00d6deme ve Elektronik Para Kurulu\u015flar\u0131n\u0131n Asgari \u00d6zkaynak Miktarlar\u0131n\u0131n Yeniden Belirlenmesi ile \u0130lgili Tebli\u011f uyar\u0131nca \u00f6deme kurulu\u015flar\u0131 ve elektronik para kurulu\u015flar\u0131n\u0131n asgari \u00f6zkaynak y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc tutarlar\u0131 (i) fatura \u00f6demelerine arac\u0131l\u0131k eden \u00f6deme kurulu\u015flar\u0131 i\u00e7in 7.000.000 TL\u2019ye, (ii) \u00f6deme hizmeti kullan\u0131c\u0131s\u0131n\u0131n \u00f6deme hizmeti sa\u011flay\u0131c\u0131lar\u0131 nezdinde bulunan \u00f6deme hesaplar\u0131na ili\u015fkin konsolide edilmi\u015f bilgilerin \u00e7evrim i\u00e7i platformlarda sunulmas\u0131 hizmetini veren \u00f6deme kurulu\u015flar\u0131 hari\u00e7 olmak \u00fczere di\u011fer \u00f6deme kurulu\u015flar\u0131 i\u00e7in 15.000.000 TL\u2019ye ve (iii) elektronik para kurulu\u015flar\u0131 i\u00e7in 41.000.000 TL\u2019ye y\u00fckseltilmi\u015ftir.<\/p><p><strong>4. Kurumlar Vergisi \u0130ndirim ve \u0130stisnalar\u0131ndan Faydalanan M\u00fckelleflere Tek Seferlik Ek Vergi Getirildi<\/strong><\/p><p>7440 say\u0131l\u0131 Kanun ile kurumlar vergisi istisna ve indirimlerinden faydalanan m\u00fckelleflere 2022 y\u0131l\u0131 kurumlar vergisi beyannamesinde g\u00f6sterilmek \u00fczere tek seferlik bir ek vergi getirildi. Buna g\u00f6re, 5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu (\u201c<strong>KVK<\/strong>\u201d) ile di\u011fer kanunlarda yer alan d\u00fczenlemeler uyar\u0131nca kurum kazanc\u0131ndan indirim konusu yap\u0131lan istisna ve indirim tutarlar\u0131 ile KVK m. 32\/A kapsam\u0131nda indirimli kurumlar vergisine tabi matrahlar\u0131 \u00fczerinden %10 oran\u0131nda ek vergi hesaplanacak; bu ek vergi, d\u00f6nem kazanc\u0131 ile ili\u015fkilendirilmeksizin, \u015firket zarar etmi\u015f olsa dahi tahsil edilecektir. Ayr\u0131ca, KVK m. 5\/1(a) h\u00fckm\u00fcnde d\u00fczenlenen i\u015ftirak kazanc\u0131 istisnas\u0131 ile yurt d\u0131\u015f\u0131ndan elde edilen ve en az %15 oran\u0131nda vergi y\u00fck\u00fc ta\u015f\u0131d\u0131\u011f\u0131 tevsik edilen istisna kazan\u00e7lar \u00fczerinden de %5 oran\u0131nda ek vergi hesaplanacakt\u0131r. Ek vergi Nisan ve A\u011fustos ay\u0131nda iki taksitte \u00f6denecektir. \u00d6zel hesap d\u00f6nemi tayin edilen m\u00fckelleflerde bu vergi, 2023 y\u0131l\u0131 i\u00e7inde sona eren hesap d\u00f6nemi i\u00e7in verilmesi gereken beyannamelerde g\u00f6sterilmek suretiyle uygulanacakt\u0131r.<\/p><p>Afet b\u00f6lgesi ilan edilen b\u00f6lgedeki m\u00fckellefler bak\u0131m\u0131ndan ek vergi uygulamas\u0131na gidilmeyecektir. Ayr\u0131ca, ek vergiye tabi tutulmayacak kurumlar vergisi istisna ve indirimlerinden startup hukuku kapsam\u0131nda incelenebilecek olanlar \u015funlard\u0131r:\u00a0 giri\u015fim sermayesi yat\u0131r\u0131m fonlar\u0131 veya ortakl\u0131klar\u0131n\u0131n kazan\u00e7lar\u0131n\u0131n kurumlar vergisi istisna tutar\u0131, 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 fonunun kurumlar vergisi matrah\u0131ndan indirime konu olan k\u0131sm\u0131, mikro ve k\u00fc\u00e7\u00fck i\u015fletmelerin teknoloji geli\u015ftirme b\u00f6lgesi (\u201c<strong>Teknokent<\/strong>\u201d) ile ara\u015ft\u0131rma ve geli\u015ftirme (\u201c<strong>Ar-Ge<\/strong>\u201d) ve tasar\u0131m merkezlerinden elde etti\u011fi kazan\u00e7lar\u0131n kurumlar vergisi matrah\u0131ndan indirim ve istisnaya konu olan k\u0131sm\u0131.<\/p><p>Sonu\u00e7 olarak, startuplar ve yat\u0131r\u0131mc\u0131lar\u0131n\u0131n yararland\u0131\u011f\u0131 di\u011fer kurumlar vergisi istisna ve indirimleri tutarlar\u0131n\u0131n %5 veya %10\u2019u oran\u0131nda ek vergi \u00f6demesi s\u00f6z konusu olacakt\u0131r. Ancak, yukar\u0131da a\u00e7\u0131klanan ek vergiyi \u00f6deyecek ilgili m\u00fckelleflerin ek verginin geriye y\u00fcr\u00fcmezlik ve \u00f6ng\u00f6r\u00fclebilirlik ilkelerine ayk\u0131r\u0131 oldu\u011fu gerek\u00e7esiyle kurumlar vergisi beyannamesini ihtirazi kay\u0131tla beyan etmesinin ve iade talepli dava a\u00e7mas\u0131n\u0131n m\u00fcmk\u00fcn oldu\u011fu d\u00fc\u015f\u00fcn\u00fclmektedir.<\/p><p><strong>5. Portf\u00f6y Y\u00f6netim \u015eirketleri Mevzuat\u0131ndaki Geli\u015fmeler<\/strong><\/p><p>Portf\u00f6y Y\u00f6netim \u015eirketleri ve Bu \u015eirketlerin Faaliyetlerine \u0130li\u015fkin Esaslar Tebli\u011fi (III.55-1)\u2019nde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (III-55-1.d) (\u201c<strong>De\u011fi\u015fiklik Tebli\u011fi<\/strong>\u201d), 18.02.2023 tarihli, 32108 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girdi. De\u011fi\u015fiklik Tebli\u011fi ile birlikte alt portf\u00f6y y\u00f6neticili\u011fi d\u00fczenlenmi\u015ftir. Sermaye Piyasas\u0131 Kurulu (\u201c<strong>SPK<\/strong>\u201d) taraf\u0131ndan yetkilendirilmi\u015f portf\u00f6y y\u00f6netim \u015firketleri (\u201c<strong>\u015eirket<\/strong>\u201d, \u201c<strong>\u015eirketler<\/strong>\u201d) veya portf\u00f6y y\u00f6neticili\u011fi faaliyeti yapabilmesi konusunda yurt d\u0131\u015f\u0131nda yetkilendirilmi\u015f kurulu\u015flar, yurt d\u0131\u015f\u0131nda yetkili bir kurulu\u015f veya T\u00fcrkiye\u2019deki bir portfolyo y\u00f6netim \u015firketi (<em>alt-portf\u00f6y y\u00f6neticisi<\/em>) taraf\u0131ndan y\u00f6netilen portf\u00f6y\u00fcn belirli bir k\u0131sm\u0131n\u0131 veya tamam\u0131n\u0131 aralar\u0131ndaki s\u00f6zle\u015fme \u00e7er\u00e7evesinde y\u00fcr\u00fctebilecektir. Yat\u0131r\u0131mc\u0131 ile alt-portf\u00f6y y\u00f6neticisi aras\u0131nda ayr\u0131ca bir s\u00f6zle\u015fme imzalanmas\u0131na ise gerek bulunmamaktad\u0131r.<\/p><p>De\u011fi\u015fiklik Tebli\u011fi ile kurulu\u015f izni ba\u015fvurular\u0131n\u0131n SPK taraf\u0131ndan de\u011ferlendirilebilmesi i\u00e7in \u015eirketler\u2019in ba\u015flang\u0131\u00e7 sermayesi alt s\u0131n\u0131r\u0131 30.000.000 TL\u2019ye y\u00fckseltilmi\u015ftir. Asgari \u00f6zsermaye y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc, y\u00f6netilen portf\u00f6y b\u00fcy\u00fckl\u00fc\u011f\u00fc; (i) 1.000.000.000 TL\u2019ye kadar olan \u015eirketler 30.000.000 TL\u2019ye, (ii) 1.000.000.001 TL\u2019den 4.000.000.000 TL\u2019ye kadar olan \u015eirketler i\u00e7in 40.000.000 TL\u2019ye, (iii) 4.000.000.001 TL\u2019den 36.000.000.000 TL\u2019ye kadar olan \u015eirketler i\u00e7in 50.000.000 TL\u2019ye ve (iv) 36.000.000.000\u2019yi a\u015fan \u015eirketler i\u00e7in 100.000.000 TL\u2019ye y\u00fckseltilmi\u015ftir. Y\u00f6netilen portf\u00f6y b\u00fcy\u00fckl\u00fc\u011f\u00fc 72.000.000.000 TL\u2019yi a\u015fan \u015eirketler i\u00e7in a\u015fan tutar\u0131n %0,02\u2019si kadar ilave \u00f6zsermaye aranacak, ancak \u00f6zsermaye tutar\u0131n\u0131n 200.000.000 TL\u2019yi a\u015fmas\u0131 halinde ilave \u00f6zsermaye \u015fart\u0131 aranmayacakt\u0131r. Ayr\u0131ca yukar\u0131da say\u0131lan portf\u00f6y b\u00fcy\u00fckl\u00fckleri aral\u0131klar\u0131na g\u00f6re asgari portf\u00f6y y\u00f6netici say\u0131s\u0131; s\u0131ras\u0131yla 3, 4, 5 ve 6\u2019dan az olamayacak \u015fekilde art\u0131r\u0131lm\u0131\u015ft\u0131r. De\u011fi\u015fiklik Tebli\u011fi ile \u015eirketler\u2019e irtibat b\u00fcrosu a\u00e7ma imk\u00e2n\u0131 da sa\u011flanm\u0131\u015ft\u0131r. \u0130rtibat b\u00fcrosu a\u00e7\u0131labilmesi i\u00e7in Portf\u00f6y Y\u00f6netim \u015eirketleri ve Bu \u015eirketlerin Faaliyetlerine \u0130li\u015fkin Esaslar Tebli\u011fi uyar\u0131nca gerekli niteliklere sahip bir irtibat b\u00fcrosu sorumlusunun ve yeterli say\u0131da personelin istihdam edilmesi gerekmektedir.<\/p><p>De\u011fi\u015fiklik Tebli\u011fi tarihinden \u00f6nce kurulu\u015f ve faaliyet izni alan \u015eirketler\u2019in 30.06.2023 tarihine kadar bu de\u011fi\u015fikliklere uyumlu hale gelmesi gerekmekte olup bu s\u00fcre makul gerek\u00e7elerin varl\u0131\u011f\u0131 halinde alt\u0131 aya kadar uzat\u0131labilecektir.<\/p><p><strong>6. Cumhurba\u015fkan\u0131\u2019na Teknokent ile Ar-Ge ve Tasar\u0131m Merkezleri D\u0131\u015f\u0131nda Ge\u00e7irilen \u00c7al\u0131\u015fma S\u00fcrelerinin Gelir Vergisi Stopaj\u0131 Te\u015fvikinden Yararland\u0131r\u0131labilme Oran\u0131n\u0131 %100\u2019e \u00c7\u0131kartma Yetkisi Verildi<\/strong><\/p><p>4691 say\u0131l\u0131 Teknoloji Geli\u015ftirme B\u00f6lgeleri Kanunu (\u201c<strong>Teknokent Kanunu<\/strong>\u201d) 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 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. Bununla birlikte, Teknokent\u2019te veya Ar-Ge ve tasar\u0131m merkezinde \u00e7al\u0131\u015fan personelin toplam say\u0131s\u0131n\u0131n veya te\u015fvike konu edilen toplam \u00e7al\u0131\u015fma s\u00fcrelerinin %20\u2019ini 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\u015f, 5806 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile bu oran %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, (toplam personel say\u0131s\u0131n\u0131n %75\u2019ine tekab\u00fcl eden) d\u0131\u015far\u0131da \u00e7al\u0131\u015fan 30 personelin tamam\u0131 i\u00e7in de bu te\u015fvikten faydalan\u0131labilmektedir. 12.03.2023 tarihinde Teknokent Kanunu ve 5746 say\u0131l\u0131 Ara\u015ft\u0131rma, Geli\u015ftirme ve Tasar\u0131m Faaliyetlerinin Desteklenmesi Hakk\u0131nda Kanun\u2019da yap\u0131lan de\u011fi\u015fiklikle birlikte Cumhurba\u015fkan\u0131\u2019na te\u015fvik kapsam\u0131nda kalan Teknokent ile Ar-Ge ve tasar\u0131m merkezleri d\u0131\u015f\u0131nda ge\u00e7en s\u00fcrelerin oran\u0131n\u0131 %100\u2019e \u00e7\u0131karma yetkisi verilmi\u015ftir. Bu do\u011frultuda, 7015 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile s\u00f6z konusu b\u00f6lge ve merkezler d\u0131\u015f\u0131nda ge\u00e7irilen s\u00fcreler bak\u0131m\u0131ndan belirlenmi\u015f olan oran, deprem b\u00f6lgesinde ola\u011fan\u00fcst\u00fc hal s\u00fcresi boyunca %100\u2019e y\u00fckseltilmi\u015ftir. Ayr\u0131ca, 7103 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile s\u00f6z konusu b\u00f6lge ve merkezler d\u0131\u015f\u0131nda ge\u00e7irilen s\u00fcreler bak\u0131m\u0131ndan belirlenmi\u015f olan oran, mahiyeti Bakanl\u0131k taraf\u0131ndan belirlenecek bili\u015fim personeli bak\u0131m\u0131ndan da %100\u2019e y\u00fckseltilmi\u015ftir.<\/p><p><strong>7. Ar-Ge ve Tasar\u0131m Harcamalar\u0131na \u0130li\u015fkin \u0130lave Kurumlar Vergisi \u0130ndiriminin Uygulanma S\u00fcresi Uzat\u0131ld\u0131<\/strong><\/p><p>2016\/9092 say\u0131l\u0131 Bakanlar Kurulu karar\u0131 ile Ar-Ge veya tasar\u0131m merkezinin o y\u0131l yapt\u0131\u011f\u0131 Ar-Ge ve yenilik veya tasar\u0131m harcamalar\u0131n\u0131n bir \u00f6nceki y\u0131la g\u00f6re artan tutar\u0131n\u0131n %50\u2019si kurum kazanc\u0131n\u0131n tespitinde ilave indirim konusu yap\u0131labilecektir. Ancak bu ilave kurumlar vergisi indiriminden faydalanabilmek i\u00e7in, Ar-Ge veya tasar\u0131m merkezinin a\u015fa\u011f\u0131daki g\u00f6stergelerden herhangi birinde bir \u00f6nceki y\u0131la g\u00f6re en az y\u00fczde yirmi art\u0131\u015f sa\u011flamas\u0131 gerekmektedir: (i) Ar-Ge veya tasar\u0131m harcamas\u0131n\u0131n toplam ciro i\u00e7indeki pay\u0131, (ii) tescil edilen ulusal veya uluslararas\u0131 patent say\u0131s\u0131, (iii) uluslararas\u0131 destekli proje say\u0131s\u0131, (iv) Ar-Ge veya tasar\u0131m merkezlerinde lisans\u00fcst\u00fc dereceli ara\u015ft\u0131rmac\u0131 say\u0131s\u0131n\u0131n toplam Ar-Ge veya tasar\u0131m personeli say\u0131s\u0131na oran\u0131, (v) Ar-Ge veya tasar\u0131m merkezlerinde toplam ara\u015ft\u0131rmac\u0131 veya tasar\u0131mc\u0131 say\u0131s\u0131n\u0131n toplam Ar-Ge veya tasar\u0131m personeli say\u0131s\u0131na oran\u0131 ile (vi) Ar-Ge veya tasar\u0131m faaliyeti sonucu ortaya \u00e7\u0131kan yeni \u00fcr\u00fcnlerden elde edilen cironun toplam ciroya oran\u0131. 6652 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile ilave kurumlar vergisi indiriminin uygulanma s\u00fcresi 31.12.2028\u2019e uzat\u0131lm\u0131\u015ft\u0131r.<\/p><p><strong>8. Dijital D\u00f6n\u00fc\u015f\u00fcm Destek Program\u0131 ve Ye\u015fil D\u00f6n\u00fc\u015f\u00fcm Destek Program\u0131 Kapsam\u0131nda Kalan Yat\u0131r\u0131mlar \u00d6ncelikli Yat\u0131r\u0131mlar Aras\u0131na Eklendi<\/strong><\/p><p>2012\/3305 say\u0131l\u0131 Yat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Karar\u2019da yap\u0131lan de\u011fi\u015fiklik ile birlikte Dijital D\u00f6n\u00fc\u015f\u00fcm Destek Program\u0131 kapsam\u0131nda teknolojik ilerlemeyi \u00f6nceleyen yat\u0131r\u0131mlar ile Ye\u015fil D\u00f6n\u00fc\u015f\u00fcm Destek Program\u0131 kapsam\u0131nda ye\u015fil d\u00f6n\u00fc\u015f\u00fcm\u00fc \u00f6nceleyen yat\u0131r\u0131mlar \u00f6ncelikli yat\u0131r\u0131m konular\u0131 aras\u0131na al\u0131nd\u0131. B\u00f6ylece, bu programlar\u0131n kapsam\u0131nda kalan yat\u0131r\u0131mlar\u0131n katma de\u011fer vergisi istisnas\u0131, g\u00fcmr\u00fck vergisi muafiyeti, vergi indirimi, sigorta primi i\u015fveren hissesi deste\u011fi, sigorta primi i\u015f\u00e7i hissesi deste\u011fi, faiz veya kar pay\u0131 deste\u011fi ve yat\u0131r\u0131m yeri tahsisi gibi be\u015finci b\u00f6lge i\u00e7in \u00f6ng\u00f6r\u00fclen destek unsurlar\u0131ndan faydalanabilmesi sa\u011flanm\u0131\u015f oldu.<\/p><p><strong>9. Giri\u015fim Sermayesi Pazar\u0131 Olu\u015fturuldu<\/strong><\/p><p>Paylar\u0131 Giri\u015fim Sermayesi Pazar\u0131nda \u0130\u015flem G\u00f6recek Ortakl\u0131klara \u0130li\u015fkin Esaslar Tebli\u011fi (II-16.3) (\u201c<strong>GSP Tebli\u011fi<\/strong>\u201d), SPK taraf\u0131ndan 18.05.2023 tarihli Resm\u00ee Gazete\u2019de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girdi. GSP Tebli\u011fi ile halka a\u00e7\u0131k olmayan ortakl\u0131klar\u0131n giri\u015fim sermayesi pazar\u0131nda (\u201c<strong>GSP<\/strong>\u201d) i\u015flem g\u00f6rmek \u00fczere sermaye art\u0131r\u0131m\u0131 yoluyla ihra\u00e7 edilecek paylar\u0131n\u0131n halka arz edilmeksizin nitelikli yat\u0131r\u0131mc\u0131lara sat\u0131\u015f\u0131 sa\u011flanm\u0131\u015f oldu. GSP Tebli\u011fi uyar\u0131nca pay ihrac\u0131nda izahname d\u00fczenlenecek ve SPK\u2019n\u0131n onay\u0131 al\u0131nacakt\u0131r. GSP\u2019de kote edilen paylar sadece nitelikli yat\u0131r\u0131mc\u0131lar taraf\u0131ndan sat\u0131n al\u0131nabilecektir.<\/p><p>GSP Tebli\u011fi ile ayr\u0131ca ortakl\u0131klar\u0131n paylar\u0131n\u0131n sermaye art\u0131r\u0131m\u0131 yoluyla halka arz edilmeksizin sat\u0131\u015f\u0131 sonras\u0131nda uyulmas\u0131 gereken hususlara, finansal raporlar\u0131 ile ba\u011f\u0131ms\u0131z denetimine, \u00f6zel durum a\u00e7\u0131klamalar\u0131na ve muafiyetlerine ve di\u011fer y\u00fck\u00fcml\u00fcl\u00fcklerine ili\u015fkin usul ve esaslar ile GSP\u2019de i\u015flem g\u00f6recek ortakl\u0131klara ili\u015fkin finansal e\u015fikler ve halka arz i\u00e7in bekleme s\u00fcreleri d\u00fczenlenmi\u015ftir.<\/p><p>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-2023-h1\/\">\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<\/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-c495697 elementor-widget elementor-widget-text-editor\" data-id=\"c495697\" 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>2023 Y\u0131l\u0131n\u0131n \u0130lk Yar\u0131s\u0131nda Startup Hukukunu \u0130lgilendiren Mevzuat De\u011fi\u015fiklikleri 1. Gen\u00e7 Giri\u015fimci Deste\u011fi Kapsam\u0131nda Gelir Vergisinden Muaf Tutulan Kazan\u00e7 Tutar\u0131 Y\u00fckseltildi Ticari, zirai veya mesleki faaliyeti nedeniyle adlar\u0131na ilk defa gelir vergisi m\u00fckellefiyeti tesis olunan ve m\u00fckellefiyet ba\u015flang\u0131\u00e7 tarihi itibar\u0131yla yirmi dokuz ya\u015f\u0131n\u0131 doldurmam\u0131\u015f tam m\u00fckellef ger\u00e7ek ki\u015filerin, faaliyete ba\u015flad\u0131klar\u0131 takvim y\u0131l\u0131ndan itibaren \u00fc\u00e7 vergilendirme [&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-2130","page","type-page","status-publish","hentry"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/yasarlaw.com\/tr\/wp-json\/wp\/v2\/pages\/2130","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=2130"}],"version-history":[{"count":22,"href":"https:\/\/yasarlaw.com\/tr\/wp-json\/wp\/v2\/pages\/2130\/revisions"}],"predecessor-version":[{"id":2839,"href":"https:\/\/yasarlaw.com\/tr\/wp-json\/wp\/v2\/pages\/2130\/revisions\/2839"}],"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=2130"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}