{"id":2873,"date":"2024-08-02T17:57:42","date_gmt":"2024-08-02T14:57:42","guid":{"rendered":"https:\/\/yasarlaw.com\/tr\/?page_id=2873"},"modified":"2025-01-21T06:30:28","modified_gmt":"2025-01-21T03:30:28","slug":"calisan-hisse-opsiyonunun-vergilendirilmesine-iliskin-degisiklik","status":"publish","type":"page","link":"https:\/\/yasarlaw.com\/tr\/yayinlar\/calisan-hisse-opsiyonunun-vergilendirilmesine-iliskin-degisiklik\/","title":{"rendered":"\u00c7al\u0131\u015fan Hisse Opsiyonunun Vergilendirilmesine \u0130li\u015fkin De\u011fi\u015fiklik"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2873\" class=\"elementor elementor-2873\">\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>\u00c7al\u0131\u015fan Hisse Opsiyonunun Vergilendirilmesine \u0130li\u015fkin De\u011fi\u015fiklik<\/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>02.08.2024 tarihli Resm\u00ee Gazete\u2019de yay\u0131nlanan 7524 say\u0131l\u0131 Vergi Kanunlar\u0131 ile Baz\u0131 Kanunlarda ve 375 say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararnamede De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun (\u201c<strong>De\u011fi\u015fiklik Kanunu<\/strong>\u201d), \u00e7al\u0131\u015fan hisse opsiyon plan\u0131 ile edinilen hisselerin vergilendirilmesine ili\u015fkin \u00f6nemli d\u00fczenlemeler getirdi.<\/p><p>\u00c7al\u0131\u015fan hisse opsiyon plan\u0131 ile edinilen hisseler, Gelir Vergisi Kanunu kapsam\u0131nda \u00e7al\u0131\u015fana hizmet kar\u015f\u0131l\u0131\u011f\u0131 sa\u011flanan ve para ile temsil edilebilen menfaatlerdendir. Dolay\u0131s\u0131yla \u00e7al\u0131\u015fan hisse opsiyon plan\u0131 ile hisse edinilmesi halinde hissenin rayi\u00e7 de\u011feri \u00fczerinden gelir vergisi tahakkuk etmektedir.<\/p><p>De\u011fi\u015fiklik Kanunu uyar\u0131nca, teknogiri\u015fim \u015firketlerinin bedelsiz veya indirimli olarak \u00e7al\u0131\u015fan\u0131na hisse vermesi halinde, hissenin verildi\u011fi tarihteki rayi\u00e7 de\u011ferinin o y\u0131ldaki bir y\u0131ll\u0131k br\u00fct \u00fccret tutar\u0131n\u0131 a\u015fmayan k\u0131sm\u0131 i\u00e7in gelir vergisi al\u0131nmayaca\u011f\u0131 d\u00fczenlenmi\u015ftir.<\/p><p>Ne var ki, De\u011fi\u015fiklik Kanunu, tahsil edilmeyen gelir vergisini baz\u0131 hallerde i\u015fverenin \u00f6demek durumunda kalabilece\u011fini de d\u00fczenlemi\u015ftir.<\/p><p>\u015e\u00f6yle ki, \u00e7al\u0131\u015fan, iktisap etti\u011fi paylar\u0131 iktisap tarihinden itibaren \u00fc\u00e7 y\u0131l i\u00e7erisinde elden \u00e7\u0131kar\u0131rsa istisna edilen verginin tamam\u0131; d\u00f6rt ile alt\u0131 y\u0131l i\u00e7erisinde elden \u00e7\u0131kar\u0131rsa istisna edilen verginin %75\u2019i; yedi ile on iki y\u0131l i\u00e7erisinde elden \u00e7\u0131kar\u0131rsa istisna nedeniyle tahsil edilmeyen verginin %25\u2019i gecikme faizi ile birlikte i\u015fverenden tahsil edilecektir.<\/p><p>De\u011fi\u015fiklik Kanunu ile birlikte getirilen bu d\u00fczenleme, \u00e7al\u0131\u015fan hisse opsiyon plan\u0131 ile edinilen hisselerin gelir vergisinden istisna tutulmas\u0131 a\u00e7\u0131s\u0131ndan pratik bir fayda sa\u011flamamaktad\u0131r. Zira, \u00e7al\u0131\u015fan hisse opsiyon plan\u0131 ile edinilen hissenin rayi\u00e7 de\u011ferinin \u00e7al\u0131\u015fan\u0131n bir y\u0131ll\u0131k br\u00fct maa\u015f\u0131n\u0131 a\u015fan k\u0131sm\u0131 gelir vergisine tabi tutulmaya devam etmektedir.<\/p><p>\u00c7al\u0131\u015fan hisse opsiyon plan\u0131n\u0131n temel gerek\u00e7elerinden birinin istihdam maliyetini d\u00fc\u015f\u00fcrmek oldu\u011fu nazara al\u0131nd\u0131\u011f\u0131nda, gelir vergisinden istisna tutulan ve bir y\u0131ll\u0131k br\u00fct maa\u015fa denk gelen k\u0131sm\u0131n hissenin toplam rayi\u00e7 bedeli kar\u015f\u0131s\u0131nda d\u00fc\u015f\u00fck kalabilece\u011fi a\u00e7\u0131kt\u0131r. Ayr\u0131ca, \u00e7al\u0131\u015fan\u0131n hissesini uzun y\u0131llar boyunca elinde tutmamas\u0131 halinde eksik tahsil edilen verginin faiziyle birlikte i\u015fverenden tahsil edilecek olmas\u0131 da sorun yaratacakt\u0131r. K\u0131sacas\u0131, an\u0131lan d\u00fczenleme, \u00e7al\u0131\u015fan hisse opsiyon plan\u0131n\u0131 te\u015fvik edici herhangi bir pratik de\u011fi\u015fiklik \u00f6ng\u00f6rmedi\u011finden ele\u015ftirilmektedir.<\/p><p>An\u0131lan d\u00fczenleme 02.08.2024 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\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 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\/amendment-to-taxation-of-employee-share-options\/\">\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; font-style: inherit; font-weight: inherit; letter-spacing: 0.01em;\">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-0b6b159 elementor-widget elementor-widget-text-editor\" data-id=\"0b6b159\" 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>\u00c7al\u0131\u015fan Hisse Opsiyonunun Vergilendirilmesine \u0130li\u015fkin De\u011fi\u015fiklik 02.08.2024 tarihli Resm\u00ee Gazete\u2019de yay\u0131nlanan 7524 say\u0131l\u0131 Vergi Kanunlar\u0131 ile Baz\u0131 Kanunlarda ve 375 say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararnamede De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun (\u201cDe\u011fi\u015fiklik Kanunu\u201d), \u00e7al\u0131\u015fan hisse opsiyon plan\u0131 ile edinilen hisselerin vergilendirilmesine ili\u015fkin \u00f6nemli d\u00fczenlemeler getirdi. \u00c7al\u0131\u015fan hisse opsiyon plan\u0131 ile edinilen hisseler, Gelir Vergisi Kanunu kapsam\u0131nda \u00e7al\u0131\u015fana hizmet [&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-2873","page","type-page","status-publish","hentry"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/yasarlaw.com\/tr\/wp-json\/wp\/v2\/pages\/2873","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=2873"}],"version-history":[{"count":13,"href":"https:\/\/yasarlaw.com\/tr\/wp-json\/wp\/v2\/pages\/2873\/revisions"}],"predecessor-version":[{"id":2991,"href":"https:\/\/yasarlaw.com\/tr\/wp-json\/wp\/v2\/pages\/2873\/revisions\/2991"}],"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=2873"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}