{"id":2631,"date":"2024-07-09T22:30:40","date_gmt":"2024-07-09T19:30:40","guid":{"rendered":"https:\/\/yasarlaw.com\/tr\/?page_id=2631"},"modified":"2024-07-10T01:27:12","modified_gmt":"2024-07-09T22:27:12","slug":"2023-yilinda-startup-hukukunu-ilgilendiren-mevzuat-degisiklikleri","status":"publish","type":"page","link":"https:\/\/yasarlaw.com\/tr\/yayinlar\/2023-yilinda-startup-hukukunu-ilgilendiren-mevzuat-degisiklikleri\/","title":{"rendered":"2023 Y\u0131l\u0131nda Startup Hukukunu \u0130lgilendiren Mevzuat De\u011fi\u015fiklikleri"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2631\" class=\"elementor elementor-2631\">\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\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. Anonim \u015eirketler ile Limited \u015eirketler i\u00e7in En Az Sermaye Tutar\u0131 Art\u0131r\u0131ld\u0131<\/strong><\/p><p>Anonim \u015firketler i\u00e7in 50.000 TL olarak \u00f6ng\u00f6r\u00fclen en az sermaye tutar\u0131 250.000 TL\u2019ye, limited \u015firketler i\u00e7in 10.000 TL olarak \u00f6ng\u00f6r\u00fclen en az sermaye tutar\u0131 ise 50.000 TL\u2019ye y\u00fckseltilmi\u015ftir. Ticaret Bakanl\u0131\u011f\u0131n\u0131n a\u00e7\u0131klamas\u0131na g\u00f6re bu de\u011fi\u015fiklik 01.01.2024 tarihinden sonra kurulan anonim ve limited \u015firketler bak\u0131m\u0131ndan uygulanacakt\u0131r.<\/p><p><strong>2.\u00a0<\/strong><strong style=\"letter-spacing: 0.01em;\">Mal ve Hizmet Tedarikinde Ge\u00e7 \u00d6demelerde Temerr\u00fct Faizi<\/strong><\/p><p>T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131 taraf\u0131ndan yay\u0131mlanan Mal ve Hizmet Tedarikinde Ge\u00e7 \u00d6demelerde Uygulanacak Temerr\u00fct Faiz Oran\u0131 ve Alaca\u011f\u0131n Tahsili Masraflar\u0131 \u0130\u00e7in Talep Edilebilecek Asgari Giderim Tutar\u0131 Hakk\u0131nda Tebli\u011f uyar\u0131nca, T\u00fcrk Ticaret Kanunu m. 1530\/7 h\u00fckm\u00fcnde d\u00fczenlenen mal ve hizmet tedarikinde alacakl\u0131ya yap\u0131lan ge\u00e7 \u00f6demelere ili\u015fkin temerr\u00fct faiz oran\u0131n\u0131n s\u00f6zle\u015fmede \u00f6ng\u00f6r\u00fclmedi\u011fi veya ilgili h\u00fck\u00fcmlerin ge\u00e7ersiz oldu\u011fu hallerde uygulanacak faiz oran\u0131 y\u0131ll\u0131k %48, alaca\u011f\u0131n tahsili masraflar\u0131 i\u00e7in talep edilebilecek asgari giderim tutar\u0131 1.310 TL olarak belirlenmi\u015ftir. An\u0131lan oran ve tutar, 01.01.2024 tarihinden itibaren ge\u00e7erli olmak \u00fczere yay\u0131mland\u0131\u011f\u0131 tarihte y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p><p><strong>3.\u00a0<\/strong><strong style=\"letter-spacing: 0.01em;\">Elektronik Ticaret Mevzuat\u0131ndaki Geli\u015fmeler<\/strong><\/p><p><a href=\"https:\/\/startupcentrum.com\/tr\/rapor\/2022-turkish-startup-ecosystem-investment-report\"><strong>2022 T\u00fcrkiye Startup Ekosistemi Yat\u0131r\u0131m Raporu<\/strong><\/a>\u2019nda detaylar\u0131na yer verildi\u011fi \u00fczere, 6563 say\u0131l\u0131 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\u015ftir. Ek olarak, 29.12.2022 tarihli, 32058 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Elektronik Ticaret Arac\u0131 Hizmet Sa\u011flay\u0131c\u0131 ve Elektronik Ticaret Hizmet Sa\u011flay\u0131c\u0131lar Hakk\u0131nda Y\u00f6netmelik (\u201c<strong>E-Ticaret Y\u00f6netmeli\u011fi<\/strong>\u201d) de an\u0131lan Kanundaki h\u00fck\u00fcmler ile paralel d\u00fczenlemeler \u00f6ng\u00f6rm\u00fc\u015ft\u00fcr.<\/p><p>6563 say\u0131l\u0131 Kanun\u2019un muhtelif h\u00fck\u00fcmlerinin iptali istemiyle Anayasa Mahkemesine 2022\/109 E. say\u0131l\u0131 ba\u015fvuru yap\u0131lm\u0131\u015f, Anayasa Mahkemesi ise 13.07.2023 tarihli karar\u0131yla iptal ba\u015fvurusunu reddetmi\u015ftir. Paralel olarak, E-Ticaret Y\u00f6netmeli\u011fi\u2019nin muhtelif h\u00fck\u00fcmleri hakk\u0131nda y\u00fcr\u00fctmenin durdurulmas\u0131 ve iptali talep edilmi\u015f, Dan\u0131\u015ftay 10. Dairesi taraf\u0131ndan y\u00fcr\u00fctmenin durdurulmas\u0131 karar\u0131 verilmi\u015ftir. Bununla birlikte, Dan\u0131\u015ftay 10. Dairesi taraf\u0131ndan y\u00fcr\u00fctmenin durdurulmas\u0131 karar\u0131n\u0131n kald\u0131r\u0131ld\u0131\u011f\u0131 ve ancak Anayasa Mahkemesinin yukar\u0131da an\u0131lan ret karar\u0131na konu olmayan 6563 say\u0131l\u0131 Kanun\u2019un baz\u0131 h\u00fck\u00fcmleri i\u00e7in somut norm denetimi ba\u015fvurusu yap\u0131ld\u0131\u011f\u0131 anla\u015f\u0131lmaktad\u0131r. E-Ticaret Y\u00f6netmeli\u011fi h\u00fck\u00fcmlerinin iptali talebi ise \u0130dari Dava Daireleri Genel Kurulu nezdinde incelenmekte olup Anayasa Mahkemesi karar\u0131n\u0131n da \u0131\u015f\u0131\u011f\u0131nda iptal talebinin de reddedilece\u011fi \u00f6ng\u00f6r\u00fclmektedir.<\/p><p><strong>4.\u00a0<\/strong><strong style=\"letter-spacing: 0.01em;\">Konum Bilgisi Toplayan E-Ticaret \u015eirketlerinin Tabi Oldu\u011fu Co\u011frafi Veri \u0130zin ve Lisans Mevzuat\u0131ndaki De\u011fi\u015fiklikler<\/strong><\/p><p>Co\u011frafi Bilgi Sistemleri ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun, Co\u011frafi Veri \u0130zinleri Y\u00f6netmeli\u011fi ve Co\u011frafi Veri Lisans Y\u00f6netmeli\u011fi ile elektronik ticaret \u015firketleri, bankac\u0131l\u0131k faaliyetlerinde bulunan \u00f6zel hukuk t\u00fczel ki\u015fileri, ak\u0131ll\u0131 \u015fehir-sens\u00f6r \u015firketleri, telekom\u00fcnikasyon \u015firketleri, gayrimenkul de\u011ferleme faaliyetlerinde bulunan \u00f6zel hukuk t\u00fczel ki\u015fileri gibi co\u011frafi veri\/konum bilgisi toplayan, depolayan, i\u015fleyen, y\u00f6neten \u015firketlerin bu faaliyetleri i\u00e7in \u00c7evre, \u015eehircilik ve \u0130klim De\u011fi\u015fikli\u011fi Bakanl\u0131\u011f\u0131ndan co\u011frafi veri izni veya co\u011frafi veri lisans belgesi almas\u0131 zorunlulu\u011fu getirilmi\u015fti. 31.03.2023 tarihli, 32149 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan de\u011fi\u015fikliklerle birlikte co\u011frafi veri lisans\u0131 \u00fc\u00e7 gruba ayr\u0131lm\u0131\u015f ve \u015firketlerin yerine getirmesi gereken y\u00fck\u00fcml\u00fcl\u00fckleri d\u00fczenlenmi\u015ftir.<\/p><p>Bununla birlikte, Anayasa Mahkemesinin 04.10.2023 tarihinde yay\u0131mlanan karar\u0131yla izne tabi \u015firketlerin izin s\u00fcresi ve verilere ili\u015fkin usul, esas ve i\u00e7eriklerin Bakanl\u0131k taraf\u0131ndan belirlenece\u011fi kural\u0131 iptal edilmi\u015ftir. \u0130ptal karar\u0131 04.07.2024 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girece\u011finden bu tarihe kadar izin ve lisans\u0131n nas\u0131l al\u0131naca\u011f\u0131na ili\u015fkin kanuni d\u00fczenleme getirilmesi beklenmektedir. Bu tarihe kadar izin ve lisans i\u00e7in ba\u015fvuru usul\u00fcne ili\u015fkin Bakanl\u0131k taraf\u0131ndan \u00f6ng\u00f6r\u00fclen kurallar ise ge\u00e7erli oldu\u011fundan risk almamak ad\u0131na konum bilgisi toplayan e-ticaret \u015firketlerinin izin veya lisans i\u00e7in Bakanl\u0131\u011fa ba\u015fvurmas\u0131 tavsiye edilmektedir.<\/p><p><strong>5.\u00a0<\/strong><strong style=\"letter-spacing: 0.01em;\">Uzaktan Kimlik Tespiti Mevzuat\u0131ndaki Geli\u015fmeler<\/strong><\/p><p>Su\u00e7 Gelirlerinin Aklanmas\u0131n\u0131n ve Ter\u00f6r\u00fcn Finansman\u0131n\u0131n \u00d6nlenmesine Dair Tedbirler Hakk\u0131nda Y\u00f6netmelik\u2019te 05.04.2023\u2019te yap\u0131lan de\u011fi\u015fiklik ile t\u00fczel ki\u015filer i\u00e7in de uzaktan kimlik tespiti yap\u0131labilmesi m\u00fcmk\u00fcn k\u0131l\u0131nm\u0131\u015ft\u0131. Bu de\u011fi\u015fikli\u011fin uygulanmas\u0131nda ge\u00e7erli olacak kurallar ise MASAK taraf\u0131ndan yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren Mali Su\u00e7lar\u0131 Ara\u015ft\u0131rma Kurulu Genel Tebli\u011fi (S\u0131ra No: 19)\u2019nde De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin Tebli\u011f (S\u0131ra No: 24) ile d\u00fczenlenmi\u015ftir.<\/p><p>An\u0131lan Tebli\u011f uyar\u0131nca, uzaktan kimlik tespiti, s\u00fcrekli i\u015f ili\u015fkisi tesis edilmeden \u00f6nce tamamlanacakt\u0131r. Uzaktan kimlik tespiti s\u00fcrecinin nas\u0131l y\u00fcr\u00fct\u00fclece\u011fine ve hizmet al\u0131m\u0131 yoluyla y\u00fcr\u00fct\u00fclecek olursa bunun standartlar\u0131na ili\u015fkin teknik gereklilikler ve esaslar da d\u00fczenlenmi\u015ftir. Ayr\u0131ca, uzaktan kimlik tespitinin de\u011fi\u015fiklikte detaylar\u0131na yer verilen standartlar\u0131 sa\u011flamas\u0131 halinde yapay zek\u00e2 marifetiyle ger\u00e7ekle\u015ftirilebilmesine de olanak tan\u0131nm\u0131\u015ft\u0131r.<\/p><p><strong>6.\u00a0<\/strong><strong style=\"letter-spacing: 0.01em;\">\u00d6deme Sistemleri Mevzuat\u0131ndaki Geli\u015fmeler<\/strong><\/p><p>\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>Ayr\u0131ca, 07.10.2023 tarihli, 32332 say\u0131l\u0131 Resm\u00ee Gazete\u2019de y\u00fcr\u00fcrl\u00fc\u011fe giren mevzuat de\u011fi\u015fiklikleri ile dijital c\u00fczdan tan\u0131mlanm\u0131\u015f ve dijital c\u00fczdan hizmeti sunulabilmesi i\u00e7in gerekli olan yetkiler d\u00fczenlenmi\u015ftir. \u00d6deme hizmeti sa\u011flay\u0131c\u0131s\u0131n\u0131n alt yap\u0131 hizmetlerini kullanma talebinde bulunan di\u011fer kurulu\u015flara kulland\u0131rmas\u0131 zorunlulu\u011funun kapsam\u0131 geni\u015fletilmi\u015ftir. \u00d6deme kurulu\u015flar\u0131 ve elektronik para kurulu\u015flar\u0131n\u0131n faaliyet alanlar\u0131na yeni hizmetler de eklenmi\u015ftir. Son olarak kurulu\u015flar\u0131n uzaktan ileti\u015fim arac\u0131 ile s\u00f6zle\u015fme kurmas\u0131 ve kimlik tespiti yapmas\u0131 i\u015flemlerine ili\u015fkin h\u00fck\u00fcmler MASAK mevzuat\u0131 ile uyumlu hale getirilmi\u015ftir. An\u0131lan mevzuat de\u011fi\u015fikliklerine ili\u015fkin di\u011fer detaylara <a href=\"https:\/\/yasarlaw.com\/tr\/yayinlar\/odeme-sistemleri-mevzuatindaki-gelismeler\/\"><strong>buradan<\/strong><\/a> ula\u015fabilirsiniz.<\/p><p><strong>7.\u00a0<\/strong><strong style=\"letter-spacing: 0.01em;\">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) 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>PY\u015e<\/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. De\u011fi\u015fiklik Tebli\u011fi ile PY\u015e\u2019lere 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>SPK\u2019n\u0131n 29.12.2023 tarihli, 2023\/82 say\u0131l\u0131 B\u00fclten\u2019i (\u201c<strong>B\u00fclten<\/strong>\u201d) ile kurulu\u015f izni ba\u015fvurular\u0131n\u0131n SPK taraf\u0131ndan de\u011ferlendirilebilmesi i\u00e7in PY\u015e\u2019lerin ba\u015flang\u0131\u00e7 sermayesi alt s\u0131n\u0131r\u0131 50.000.000 TL\u2019ye y\u00fckseltilmi\u015ftir. An\u0131lan B\u00fclten\u2019de y\u00f6netilen portf\u00f6y b\u00fcy\u00fckl\u00fc\u011f\u00fcne g\u00f6re gerekli asgari \u00f6zsermaye y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc s\u0131n\u0131rlar\u0131 ve asgari portf\u00f6y y\u00f6neticisi say\u0131lar\u0131 da g\u00fcncellenmi\u015ftir.<\/p><p><strong>8.\u00a0<\/strong><strong style=\"letter-spacing: 0.01em;\">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><strong>9.\u00a0<\/strong><strong style=\"letter-spacing: 0.01em;\">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. SPK\u2019n\u0131n 2023\/82 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 15.000.000 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 250.000 TL ve 1.000.000 TL\u2019ye, 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 100.000 TL\u2019ye, paya dayal\u0131 kitle fonlamas\u0131nda fon talep tutar\u0131 s\u0131n\u0131r\u0131 5.000.000 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 5.000.000 TL\u2019ye y\u00fckseltilmi\u015ftir.<\/p><p><strong>10.\u00a0<\/strong><strong style=\"letter-spacing: 0.01em;\">Giri\u015fim Sermayesi Yat\u0131r\u0131m Fonlar\u0131 ve Ortakl\u0131klar\u0131 i\u00e7in E\u015fikler G\u00fcncellendi<\/strong><\/p><p>SPK\u2019n\u0131n 2023\/82 say\u0131l\u0131 B\u00fclten\u2019i ile Giri\u015fim Sermayesi Yat\u0131r\u0131m Fonlar\u0131na \u0130li\u015fkin Esaslar Tebli\u011fi m. 22\u2019deki nitelikli yat\u0131r\u0131mc\u0131lardan al\u0131nacak toplam asgari kaynak taahh\u00fcd\u00fc tutar\u0131 50.000.000 TL\u2019ye y\u00fckseltilmi\u015ftir. An\u0131lan B\u00fclten ile birlikte, Giri\u015fim Sermayesi Yat\u0131r\u0131m Ortakl\u0131klar\u0131na \u0130li\u015fkin Esaslar Tebli\u011fi (i) m. 5\u2019teki asgari sermaye tutar\u0131 200.000.000 TL\u2019ye, (ii) m. 12\u2019deki asgari sermaye tutar\u0131 60.000.000 TL\u2019ye, (iii) m. 7\u2019deki lider sermayedar\u0131n tek ger\u00e7ek ki\u015fi olmas\u0131 halinde malvarl\u0131\u011f\u0131n\u0131n asgari toplam de\u011feri 60.000.000 TL\u2019ye, (iv) lider sermayedar\u0131n birden fazla ger\u00e7ek ki\u015fi olmas\u0131 halinde malvarl\u0131klar\u0131n\u0131n asgari toplam de\u011feri 120.000.000 TL\u2019ye ve (v) lider sermayedar\u0131n t\u00fczel ki\u015fi olmas\u0131 halinde \u00f6zsermaye ve aktif toplam tavanlar\u0131 s\u0131ras\u0131yla 600.000.000 TL ve 1.200.000.000 TL\u2019ye y\u00fckseltilmi\u015ftir.<\/p><p><strong>11.\u00a0<\/strong><strong style=\"letter-spacing: 0.01em;\">Marka \u0130ptal Yetkisini T\u00dcRKPATENT Devrald\u0131<\/strong><\/p><p>10.01.2017 tarihli, 29944 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan 6769 say\u0131l\u0131 S\u0131nai M\u00fclkiyet Kanunu (\u201c<strong>SMK<\/strong>\u201d) m. 26 uyar\u0131nca T\u00fcrk Patent ve Marka Kurumu (\u201c<strong>T\u00dcRKPATENT<\/strong>&#8220;) taraf\u0131ndan hangi hallerde markan\u0131n iptaline karar verilebilece\u011fi d\u00fczenlenmi\u015fti. Bununla birlikte SMK m. 26\u2019n\u0131n yay\u0131mlanmas\u0131 tarihinden itibaren yedi y\u0131l sonra y\u00fcr\u00fcrl\u00fc\u011fe girece\u011fi \u00f6ng\u00f6r\u00fcld\u00fc\u011f\u00fc i\u00e7in bu s\u00fcre boyunca marka iptal etme yetkisini mahkemeler kullanmaktayd\u0131. S\u00fcrenin dolmas\u0131yla 10.01.2024 tarihinde T\u00dcRKPATENT, bu yetkiyi devralm\u0131\u015f ve bu tarihten sonraki marka iptali ba\u015fvurular\u0131n\u0131 karara ba\u011flamaya yetkili otorite haline gelmi\u015ftir.<\/p><p>Nitekim bu de\u011fi\u015fiklik do\u011frultusunda T\u00dcRKPATENT, hen\u00fcz y\u00fcr\u00fcrl\u00fc\u011fe koymamakla birlikte S\u0131nai M\u00fclkiyet Kanunun Uygulanmas\u0131na Dair Y\u00f6netmelikte De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmelik Tasla\u011f\u0131n\u0131 yay\u0131mlam\u0131\u015ft\u0131r. Taslakta marka iptali ba\u015fvurusunun usul\u00fcne ili\u015fkin detaylara yer verildi\u011fi g\u00f6r\u00fclmektedir. An\u0131lan taslaktan ayr\u0131ca marka iptali ba\u015fvurusunun m\u00fcnhas\u0131ran T\u00dcRKPATENT\u2019e yap\u0131labilece\u011fi ve iptal karar\u0131n\u0131n derhal sicile i\u015flenece\u011fi anla\u015f\u0131lmaktad\u0131r.<\/p><p><strong>12.\u00a0<\/strong><strong style=\"letter-spacing: 0.01em;\">VERB\u0130S Kay\u0131t Zorunlulu\u011fu E\u015fikleri G\u00fcncellendi<\/strong><\/p><p>6698 say\u0131l\u0131 Ki\u015fisel Verilerin Korunmas\u0131 Kanunu uyar\u0131nca ki\u015fisel verileri i\u015fleyen ger\u00e7ek ve t\u00fczel ki\u015filerin veri i\u015flemeye ba\u015flamadan \u00f6nce Veri Sorumlular\u0131 Siciline (\u201c<strong>VERB\u0130S<\/strong>\u201d) kaydolmas\u0131n\u0131n zorunlu oldu\u011fu ve bu zorunlulu\u011fun istisnalar\u0131 d\u00fczenlenmi\u015ftir. 06.07.2023 tarihli, 2023\/1154 say\u0131l\u0131 Ki\u015fisel Verileri Koruma Kurulu (\u201c<strong>Kurul<\/strong>\u201d) karar\u0131 ile ana faaliyet konusu \u00f6zel nitelikli ki\u015fisel veri i\u015fleme olmayanlardan y\u0131ll\u0131k \u00e7al\u0131\u015fan say\u0131s\u0131 50\u2019den az ve y\u0131ll\u0131k mali bilan\u00e7o toplam\u0131 100 milyon T\u00fcrk Liras\u0131ndan az olan ger\u00e7ek veya t\u00fczel ki\u015fi veri sorumlular\u0131 kay\u0131t zorunlu\u011fundan muaf tutulmu\u015ftur.<\/p><p><strong>13.\u00a0<\/strong><strong style=\"letter-spacing: 0.01em;\">Mobil Uygulamalarda Mahremiyetin Korunmas\u0131na Y\u00f6nelik Tavsiyeler Yay\u0131mland\u0131<\/strong><\/p><p>Kurul, mobil uygulamalarda mahremiyetin korunmas\u0131na y\u00f6nelik mevcut ve potansiyel risklerin ele al\u0131nmas\u0131 ile ak\u0131ll\u0131 telefonlar ve tabletlerde kullan\u0131lan mobil uygulamalar arac\u0131l\u0131\u011f\u0131yla ger\u00e7ekle\u015ftirilen ki\u015fisel veri i\u015fleme faaliyetleri bak\u0131m\u0131ndan ilgili ki\u015fi ve veri sorumlusu niteli\u011fini haiz akt\u00f6rlere y\u00f6nelik genel nitelikli tavsiyelerde bulunma amac\u0131yla Mobil Uygulamalarda Mahremiyetin Korunmas\u0131na Y\u00f6nelik Tavsiyeler Rehberini (\u201c<strong>Rehber<\/strong>\u201d) yay\u0131mlam\u0131\u015ft\u0131r.<\/p><p>Rehber\u2019de mobil uygulamalar\u0131n kimlik bilgilerinden sa\u011fl\u0131k verilerine \u00e7e\u015fitli ki\u015fisel verileri toplad\u0131\u011f\u0131na de\u011finilmi\u015f ve uygulaman\u0131n eri\u015fim sa\u011flad\u0131\u011f\u0131 verilerin \u00f6zel nitelikli ki\u015fisel veri niteli\u011finde olabilece\u011fine dikkat \u00e7ekilmi\u015ftir. Ayr\u0131ca, Rehber\u2019de mobil uygulamalarda veri sorumlusu ve veri i\u015fleyen ayr\u0131m\u0131na de\u011finilmi\u015f ve hangi durumlarda veri sorumlusu veya veri i\u015fleyen niteli\u011fi kazan\u0131laca\u011f\u0131 a\u00e7\u0131klanm\u0131\u015ft\u0131r. Rehber\u2019de genel ilkelere uyumun \u00f6nemi tekrarlanm\u0131\u015f ve \u00f6rneklerle desteklenmi\u015f, \u015feffafl\u0131\u011f\u0131n sa\u011flanmas\u0131na ili\u015fkin ko\u015fullar\u0131n yerine getirilmesi gerekti\u011fi hat\u0131rlat\u0131lm\u0131\u015ft\u0131r. T\u00fcrkiye\u2019yi hedef alan mobil uygulama sa\u011flay\u0131c\u0131lar\u0131n\u0131n da VERB\u0130S y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc nazara almas\u0131 gerekti\u011fi ifade edilmi\u015ftir. An\u0131lan Rehber\u2019e ili\u015fkin di\u011fer detaylara <a href=\"https:\/\/yasarlaw.com\/tr\/yayinlar\/mobil-uygulamalarda-mahremiyetin-korunmasina-yonelik-tavsiyeler-yayimlandi\/\"><strong>buradan<\/strong><\/a> ula\u015fabilirsiniz.<\/p><p><strong>14.\u00a0<\/strong><strong style=\"letter-spacing: 0.01em;\">Teknokentler ile Ar-Ge ve Tasar\u0131m Merkezlerinde Faaliyet G\u00f6steren \u015eirketlerin Giri\u015fim \u015eirketlerine Yat\u0131r\u0131m Yapma Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn S\u0131n\u0131rlar\u0131nda De\u011fi\u015fiklik Yap\u0131ld\u0131<\/strong><\/p><p><a href=\"https:\/\/startupcentrum.com\/tr\/rapor\/2022-turkish-startup-ecosystem-investment-report\"><strong>2022 T\u00fcrkiye Startup Ekosistemi Yat\u0131r\u0131m Raporu<\/strong><\/a>\u2019nda detaylar\u0131na yer verildi\u011fi \u00fczere, 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 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. Bununla ba\u011flant\u0131l\u0131 olarak da Teknokent Muafiyeti\u2019nden ve Ar-Ge \u0130ndirimi\u2019nden yararlanan \u015firketlere, 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 alma veya giri\u015fim sermayesi yat\u0131r\u0131m ortakl\u0131klar\u0131na ya da Teknokent Kanunu kapsam\u0131ndaki kulu\u00e7ka merkezlerinde faaliyette bulunan di\u011fer giri\u015fimcilere yat\u0131r\u0131m yapma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc getirilmi\u015fti (\u201c<strong>Yat\u0131r\u0131m Yapma Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc<\/strong>\u201d).<\/p><p>7953 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile \u00f6ng\u00f6r\u00fclen de\u011fi\u015fikli\u011fe g\u00f6re, 01.01.2024 tarihinden itibaren ge\u00e7erli olmak \u00fczere, Teknokent ve Ar-Ge ve Tasar\u0131m Merkezi\u2019nde faaliyet g\u00f6steren \u015firketlere tan\u0131nan Teknokent Muafiyeti ve Ar-Ge \u0130ndirimi tutar\u0131n\u0131n 2.000.000 TL ve \u00fczerinde olmas\u0131 halinde bu tutar\u0131n %3\u2019\u00fc ile giri\u015fim sermayesi yat\u0131r\u0131m fonlar\u0131na veya ortakl\u0131klar\u0131na ya da giri\u015fim \u015firketlerine yat\u0131r\u0131m yap\u0131lmas\u0131 zorunludur. \u0130\u015fbu Yat\u0131r\u0131m Yapma Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc y\u0131ll\u0131k bazda 100.000.000 TL ile s\u0131n\u0131rland\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p><p><strong>15.\u00a0<\/strong><strong style=\"letter-spacing: 0.01em;\">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 patent say\u0131s\u0131, proje say\u0131s\u0131 ya da cirosunu ilgilendiren ve spesifik olarak 2016\/9092 say\u0131l\u0131 Karar&#8217;da say\u0131lan g\u00f6stergelerden herhangi birinde bir \u00f6nceki y\u0131la g\u00f6re en az y\u00fczde yirmi art\u0131\u015f sa\u011flamas\u0131 gerekmektedir. 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>16.\u00a0<\/strong><strong style=\"letter-spacing: 0.01em;\">Gelir Vergisi Stopaj\u0131 Te\u015fvikinden Yararland\u0131r\u0131lan Ar-Ge ve Tasar\u0131m Merkezleri D\u0131\u015f\u0131nda Ge\u00e7irilen \u00c7al\u0131\u015fma S\u00fcrelerinin Kapsam\u0131 G\u00fcncellendi<\/strong><\/p><p>Teknokent ile Ar-Ge ve tasar\u0131m merkezlerinde \u00e7al\u0131\u015fan personelin bu g\u00f6revleri ile ilgili \u00fccretleri \u00fczerinden 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 merkezi d\u0131\u015f\u0131nda ge\u00e7irilen s\u00fcrelerin de gelir vergisi stopaj\u0131 te\u015fviki kapsam\u0131nda de\u011ferlendirilece\u011fi \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fc. 8004 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 uyar\u0131nca, 31.12.2024\u2019e kadar, 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, di\u011fer personel bak\u0131m\u0131ndan %75\u2019e y\u00fckseltilmi\u015ftir.<\/p><p><strong>17.\u00a0<\/strong><strong style=\"letter-spacing: 0.01em;\">Vergi Mevzuat\u0131ndaki Geli\u015fmeler<\/strong><\/p><p>Genel kurumlar vergisi oran\u0131 %20\u2019den %25\u2019e \u00e7\u0131kart\u0131lm\u0131\u015ft\u0131r. Bankalar, finansal kiralama, fakt\u00f6ring, finansman ve tasarruf finansman \u015firketleri, elektronik \u00f6deme ve para kurulu\u015flar\u0131, yetkili d\u00f6viz m\u00fcesseseleri, varl\u0131k y\u00f6netim \u015firketleri, sermaye piyasas\u0131 kurumlar\u0131 ile sigorta ve reas\u00fcrans \u015firketleri ve emeklilik \u015firketleri bak\u0131m\u0131ndan ise kurumlar vergisi oran\u0131 %25\u2019ten %30\u2019a \u00e7\u0131kart\u0131lm\u0131\u015ft\u0131r. \u0130hracat yapan kurumlar\u0131n m\u00fcnhas\u0131ran ihracattan elde ettikleri kazan\u00e7lar\u0131na uygulanan kurumlar vergisi indirimi ise 1 puandan 5 puana \u00e7\u0131kart\u0131lm\u0131\u015ft\u0131r. \u0130\u015fbu de\u011fi\u015fiklik, 01.10.2023 tarihinden itibaren verilmesi gereken beyannamelerden ba\u015flamak \u00fczere, kurumlar\u0131n 2023 y\u0131l\u0131 ve devam\u0131nda elde edilen kazan\u00e7lar\u0131na uygulanacakt\u0131r.<\/p><p>Bilindi\u011fi \u00fczere, kurumlar\u0131n giri\u015fim sermayesi yat\u0131r\u0131m fonu ve di\u011fer yat\u0131r\u0131m fonu kat\u0131lma paylar\u0131ndan elde ettikleri k\u00e2r paylar\u0131, kat\u0131lma paylar\u0131n\u0131n fona iadesinden do\u011fan gelirler ve kat\u0131lma paylar\u0131n\u0131n de\u011fer art\u0131\u015f kazan\u00e7lar\u0131 kurumlar vergisinden istisna tutulmu\u015ftu. 7456 say\u0131l\u0131 Kanun ile giri\u015fim sermayesi yat\u0131r\u0131m fonu d\u0131\u015f\u0131ndaki di\u011fer yat\u0131r\u0131m fonu kat\u0131lma paylar\u0131na ili\u015fkin yukar\u0131da say\u0131lan gelir ve kazan\u00e7lar bu istisnan\u0131n d\u0131\u015f\u0131na \u00e7\u0131kart\u0131lm\u0131\u015ft\u0131r.<\/p><p>Kanun\u00ee ve i\u015f merkezi T\u00fcrkiye\u2019de bulunmayan anonim ve limited \u015firket niteli\u011findeki yabanc\u0131 kurumlar\u0131n sermayesine i\u015ftirak eden kurumlar\u0131n ve ger\u00e7ek ki\u015filerin yurt d\u0131\u015f\u0131 i\u015ftirakin \u00f6denmi\u015f sermayesinin en az %50\u2019sine sahip olmas\u0131 ve kazanc\u0131n elde edildi\u011fi hesap d\u00f6nemine ili\u015fkin vergi beyannamesinin verilmesi gereken tarihe kadar T\u00fcrkiye\u2019ye transfer edilmesi \u015fart\u0131yla %50 oran\u0131nda gelir veya kurumlar vergisinden istisna tutulmas\u0131na karar verilmi\u015ftir.<\/p><p>Hizmet ihrac\u0131 kapsam\u0131nda yurt d\u0131\u015f\u0131na mimarl\u0131k, m\u00fchendislik, tasar\u0131m, yaz\u0131l\u0131m, t\u0131bbi raporlama, muhasebe kayd\u0131 tutma, \u00e7a\u011fr\u0131 merkezi, \u00fcr\u00fcn testi, sertifikasyon, veri saklama, veri i\u015fleme, veri analizi ile e\u011fitim ve sa\u011fl\u0131k alanlar\u0131nda verilen hizmetlerden kurumlar\u0131n ve ger\u00e7ek ki\u015filerin elde ettikleri kazanc\u0131n tamam\u0131n\u0131n beyanname verilmesi gereken tarihe kadar T\u00fcrkiye\u2019ye transfer edilmesi \u015fart\u0131yla %50 oran\u0131nda gelir veya kurumlar vergisinden indirim konusu yap\u0131labilece\u011fi d\u00fczenlenmi\u015fti. Bu indirim oran, %80\u2019e \u00e7\u0131kart\u0131lm\u0131\u015ft\u0131r.<\/p><p>Teknokent ve Ar-Ge ve Tasar\u0131m Merkezi\u2019nde bulunan \u015firketlerin m\u00fcnhas\u0131ran Ar-Ge, yenilik ve tasar\u0131m faaliyetlerinde kullan\u0131lmak \u00fczere iktisap ettikleri makine ve te\u00e7hizatlara uygulanacak amortisman s\u00fcresinin mevcut faydal\u0131 \u00f6m\u00fcr s\u00fcresinin yar\u0131s\u0131 \u00fczerinden hesaplanabilmesi imkan\u0131, 31.12.2024 tarihine kadar uzat\u0131lm\u0131\u015ft\u0131r.<\/p><p><strong>18.\u00a0<\/strong><strong style=\"letter-spacing: 0.01em;\">Asgari \u00dccret Y\u00fckseldi<\/strong><\/p><p>Asgari \u00fccret tespit komisyonu karar\u0131 ile 01.01.2024\u2019ten itibaren ayl\u0131k asgari \u00fccret tutar\u0131 net 17.002,5 TL, br\u00fct 20.002,5 TL olmu\u015ftur. Bu art\u0131\u015fla birlikte asgari \u00fccret alan \u00e7al\u0131\u015fan\u0131n i\u015fverene ayl\u0131k br\u00fct maliyeti 23.502,94 TL\u2019ye y\u00fckselmi\u015ftir.<\/p><p><strong>19.\u00a0<\/strong><strong style=\"letter-spacing: 0.01em;\">\u0130\u015f G\u00fcvenli\u011fi Uzman\u0131 ve \u0130\u015f Yeri Hekimi Bulundurma Zorunlulu\u011fu Ertelendi<\/strong><\/p><p>Az tehlikeli s\u0131n\u0131fta yer alan ve elliden az \u00e7al\u0131\u015fan\u0131 olan i\u015f yerlerinde i\u015f g\u00fcvenli\u011fi uzman\u0131 ve i\u015f yeri hekimi bulundurma zorunlulu\u011fu d\u00fczenlenmi\u015fti. Ne var ki, 6331 say\u0131l\u0131 \u0130\u015f Sa\u011fl\u0131\u011f\u0131 ve G\u00fcvenli\u011fi Kanunu m. 6 ve 7 h\u00fck\u00fcmlerinin y\u00fcr\u00fcrl\u00fck tarihi 31.12.2023 tarihine ertelenmi\u015fti. Bu y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn y\u00fcr\u00fcrl\u00fc\u011fe girece\u011fi tarih bir defa daha 31.12.2024 tarihine ertelenmi\u015ftir.<\/p><p><span style=\"letter-spacing: 0.15px;\">Herhangi bir sorunuz olmas\u0131 halinde bize ula\u015fabilirsiniz.<\/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-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 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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-9ef09ff elementor-widget elementor-widget-text-editor\" data-id=\"9ef09ff\" 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\u0131nda Startup Hukukunu \u0130lgilendiren Mevzuat De\u011fi\u015fiklikleri 1. Anonim \u015eirketler ile Limited \u015eirketler i\u00e7in En Az Sermaye Tutar\u0131 Art\u0131r\u0131ld\u0131 Anonim \u015firketler i\u00e7in 50.000 TL olarak \u00f6ng\u00f6r\u00fclen en az sermaye tutar\u0131 250.000 TL\u2019ye, limited \u015firketler i\u00e7in 10.000 TL olarak \u00f6ng\u00f6r\u00fclen en az sermaye tutar\u0131 ise 50.000 TL\u2019ye y\u00fckseltilmi\u015ftir. Ticaret Bakanl\u0131\u011f\u0131n\u0131n a\u00e7\u0131klamas\u0131na g\u00f6re bu de\u011fi\u015fiklik 01.01.2024 tarihinden [&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-2631","page","type-page","status-publish","hentry"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/yasarlaw.com\/tr\/wp-json\/wp\/v2\/pages\/2631","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=2631"}],"version-history":[{"count":10,"href":"https:\/\/yasarlaw.com\/tr\/wp-json\/wp\/v2\/pages\/2631\/revisions"}],"predecessor-version":[{"id":2812,"href":"https:\/\/yasarlaw.com\/tr\/wp-json\/wp\/v2\/pages\/2631\/revisions\/2812"}],"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=2631"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}