{"id":40236,"date":"2026-10-19T23:06:19","date_gmt":"2026-10-19T22:06:19","guid":{"rendered":"https:\/\/by-tv.co.uk\/?p=40236"},"modified":"2026-10-19T23:06:19","modified_gmt":"2026-10-19T22:06:19","slug":"aile-sirketlerine-devirde-yeni-vergi-plani","status":"publish","type":"post","link":"https:\/\/by-tv.co.uk\/en\/aile-sirketlerine-devirde-yeni-vergi-plani\/","title":{"rendered":"Aile \u015eirketlerine Devirde Yeni Vergi Plan\u0131"},"content":{"rendered":"

Birle\u015fik Krall\u0131k’ta Maliye Bakan\u0131 John Healey<\/strong>, 28 Ekim’de a\u00e7\u0131klayaca\u011f\u0131 ilk b\u00fct\u00e7e \u00f6ncesinde aile \u015firketlerinin gelecek nesillere devredilmesine y\u00f6nelik vergi kurallar\u0131n\u0131 de\u011fi\u015ftirmeyi de\u011ferlendiriyor.<\/p>\n

The Telegraph’\u0131n haberine g\u00f6re<\/strong>, Hazine, i\u015fletme sahiplerinin \u015firketlerini \u00e7ocuklar\u0131na devrederken gelir vergisine tabi tutulmas\u0131n\u0131 sa\u011flayabilecek bir d\u00fczenleme \u00fczerinde \u00e7al\u0131\u015f\u0131yor.<\/p>\n

\u00d6nerinin hayata ge\u00e7irilmesi halinde baz\u0131 aile i\u015fletmelerinin devir s\u0131ras\u0131nda kar\u015f\u0131la\u015ft\u0131\u011f\u0131 vergi y\u00fck\u00fc neredeyse iki kat\u0131na \u00e7\u0131kabilir.<\/strong><\/p>

\"\"<\/a><\/div>\n

Vergi oran\u0131 y\u00fczde 24’ten y\u00fczde 45’e \u00e7\u0131kabilir<\/strong><\/h4>\n

Mevcut kurallar kapsam\u0131nda aile \u015firketlerinin devri, belirli y\u00f6ntemlerle sermaye kazanc\u0131 vergisine (Capital Gains Tax – CGT)<\/strong> tabi olacak \u015fekilde yap\u0131land\u0131r\u0131labiliyor.<\/p>\n

Bu verginin y\u00fcksek gelir grubundaki m\u00fckellefler i\u00e7in uygulanan oran\u0131 y\u00fczde 24<\/strong> seviyesinde bulunurken gelir vergisinde en y\u00fcksek oran y\u00fczde 45’e<\/strong> ula\u015f\u0131yor.<\/p>\n

Hazine’nin de\u011ferlendirdi\u011fi de\u011fi\u015fiklik, \u015firket devrinde sermaye kazanc\u0131 vergisinden yararlan\u0131lmas\u0131n\u0131 sa\u011flayan y\u00f6ntemlerden birini s\u0131n\u0131rland\u0131rmay\u0131 ama\u00e7l\u0131yor.<\/p>\n

Aile \u015firketlerinin kulland\u0131\u011f\u0131 devir y\u00f6ntemi<\/strong><\/h4>\n

Baz\u0131 i\u015fletme sahipleri, emeklilik d\u00f6neminde \u015firketlerini do\u011frudan \u00e7ocuklar\u0131na satmak yerine hisselerini \u015firket taraf\u0131ndan geri sat\u0131n al\u0131nabilecek paylara d\u00f6n\u00fc\u015ft\u00fcr\u00fcyor.<\/p>\n

\u015eirket, bu hisseleri kendi k\u00e2r\u0131n\u0131 kullanarak geri alabiliyor. B\u00f6ylece i\u015flem, belirli ko\u015fullarda gelir vergisi yerine daha d\u00fc\u015f\u00fck oranl\u0131 sermaye kazanc\u0131 vergisi kapsam\u0131nda de\u011ferlendirilebiliyor.<\/p>\n

Yeni d\u00fczenleme bu y\u00f6ntemi s\u0131n\u0131rland\u0131r\u0131rsa<\/strong>, aile i\u00e7i \u015firket devirlerinin maliyeti \u00f6nemli \u00f6l\u00e7\u00fcde artabilecek.<\/p>\n

Ancak \u015firketin \u00fc\u00e7\u00fcnc\u00fc ki\u015filere sat\u0131lmas\u0131 halinde sermaye kazanc\u0131 vergisi uygulamas\u0131n\u0131n devam edebilece\u011fi belirtiliyor.<\/p>\n

Muhasebecilerden aile i\u015fletmeleri uyar\u0131s\u0131<\/strong><\/h4>\n

Vergi uzmanlar\u0131, \u00f6nerilen de\u011fi\u015fikli\u011fin \u00f6zellikle emeklili\u011fe haz\u0131rlanan ve i\u015fletmesini \u00e7ocuklar\u0131na b\u0131rakmak isteyen giri\u015fimcileri etkileyebilece\u011fini belirtiyor.<\/p>\n

Baz\u0131 muhasebeciler, artan vergi y\u00fck\u00fcn\u00fcn aile \u015firketlerinin devaml\u0131l\u0131\u011f\u0131n\u0131 tehlikeye atabilece\u011fi<\/strong> ve yeni i\u015fletme kurma iste\u011fini azaltabilece\u011fi uyar\u0131s\u0131nda bulunuyor.<\/p>\n

D\u00fczenlemenin, \u00f6nceki Maliye Bakan\u0131 Rachel Reeves d\u00f6neminde aile i\u015fletmelerini etkileyen miras vergisi de\u011fi\u015fikliklerine ek olarak g\u00fcndeme geldi\u011fi bildiriliyor.<\/p>\n

\u00d6nceki d\u00fczenlemelerin Hazine’ye y\u0131lda yakla\u015f\u0131k 300 milyon sterlin<\/strong> ek gelir sa\u011flamas\u0131 bekleniyor.<\/p>\n

28 Ekim b\u00fct\u00e7esinde gelir aray\u0131\u015f\u0131<\/strong><\/h4>\n

Healey, artan bor\u00e7lanma maliyetleri ve savunma harcamalar\u0131 nedeniyle b\u00fct\u00e7ede yeni gelir kaynaklar\u0131 bulma bask\u0131s\u0131yla kar\u015f\u0131 kar\u015f\u0131ya.<\/p>\n

Mart ay\u0131nda 23,6 milyar sterlin<\/strong> seviyesinde bulunan mali hareket alan\u0131n\u0131n, Orta Do\u011fu’daki \u00e7at\u0131\u015fmalar\u0131n ekonomik etkileriyle darald\u0131\u011f\u0131 de\u011ferlendiriliyor.<\/p>\n

Institute for Fiscal Studies (IFS)<\/strong>, h\u00fck\u00fcmetin harcama planlar\u0131nda 35 milyar sterlinlik finansman a\u00e7\u0131\u011f\u0131<\/strong> olu\u015fabilece\u011fi uyar\u0131s\u0131nda bulundu.<\/p>\n

H\u00fck\u00fcmetin ayr\u0131ca bankalara y\u00f6nelik vergi art\u0131\u015flar\u0131n\u0131 ve kumar makinelerinden y\u0131lda yakla\u015f\u0131k 500 milyon sterlin<\/strong> gelir sa\u011flamas\u0131 beklenen yeni bir vergiyi de\u011ferlendirdi\u011fi bildiriliyor.<\/p>\n

Kesin karar hen\u00fcz a\u00e7\u0131klanmad\u0131<\/strong><\/h4>\n

Habere g\u00f6re Healey, sermaye kazanc\u0131 vergisi oranlar\u0131n\u0131 genel olarak gelir vergisi oranlar\u0131yla e\u015fitleme se\u00e7ene\u011finden ise yat\u0131r\u0131m ortam\u0131na zarar verebilece\u011fi endi\u015fesiyle uzakla\u015ft\u0131.<\/p>\n

Aile \u015firketlerinin devrine ili\u015fkin olas\u0131 de\u011fi\u015fikliklerin, vergi ka\u00e7\u0131nma y\u00f6ntemlerini s\u0131n\u0131rland\u0131rmaya y\u00f6nelik bir ad\u0131m olarak sunulabilece\u011fi belirtiliyor.<\/p>\n

\u00d6neriler hen\u00fcz resm\u00ee bir karara d\u00f6n\u00fc\u015fmedi.<\/strong> D\u00fczenlemenin kapsam\u0131 ve uygulan\u0131p uygulanmayaca\u011f\u0131, 28 Ekim’de a\u00e7\u0131klanmas\u0131 beklenen b\u00fct\u00e7eyle netle\u015fecek.<\/p>\n

\"\"<\/a><\/div>","protected":false},"excerpt":{"rendered":"

Birle\u015fik Krall\u0131k’ta Maliye Bakan\u0131 John Healey, 28 Ekim’de a\u00e7\u0131klayaca\u011f\u0131 ilk b\u00fct\u00e7e \u00f6ncesinde aile \u015firketlerinin gelecek nesillere devredilmesine y\u00f6nelik vergi kurallar\u0131n\u0131 de\u011fi\u015ftirmeyi de\u011ferlendiriyor. The Telegraph’\u0131n haberine g\u00f6re, Hazine, i\u015fletme sahiplerinin \u015firketlerini \u00e7ocuklar\u0131na devrederken gelir vergisine tabi tutulmas\u0131n\u0131 sa\u011flayabilecek bir d\u00fczenleme \u00fczerinde \u00e7al\u0131\u015f\u0131yor. \u00d6nerinin hayata ge\u00e7irilmesi halinde baz\u0131 aile i\u015fletmelerinin devir s\u0131ras\u0131nda kar\u015f\u0131la\u015ft\u0131\u011f\u0131 vergi y\u00fck\u00fc neredeyse iki kat\u0131na \u00e7\u0131kabilir. Vergi oran\u0131 y\u00fczde 24’ten y\u00fczde 45’e \u00e7\u0131kabilir Mevcut kurallar kapsam\u0131nda aile \u015firketlerinin devri, belirli y\u00f6ntemlerle sermaye kazanc\u0131 vergisine (Capital Gains Tax – CGT) tabi olacak \u015fekilde yap\u0131land\u0131r\u0131labiliyor. Bu verginin y\u00fcksek gelir grubundaki m\u00fckellefler i\u00e7in uygulanan oran\u0131 y\u00fczde 24 seviyesinde bulunurken gelir vergisinde en […]<\/p>\n","protected":false},"author":11,"featured_media":35421,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0,"footnotes":""},"categories":[5269],"tags":[],"class_list":["post-40236","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-birlesik-krallik"],"_links":{"self":[{"href":"https:\/\/by-tv.co.uk\/en\/wp-json\/wp\/v2\/posts\/40236","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/by-tv.co.uk\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/by-tv.co.uk\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/by-tv.co.uk\/en\/wp-json\/wp\/v2\/users\/11"}],"replies":[{"embeddable":true,"href":"https:\/\/by-tv.co.uk\/en\/wp-json\/wp\/v2\/comments?post=40236"}],"version-history":[{"count":1,"href":"https:\/\/by-tv.co.uk\/en\/wp-json\/wp\/v2\/posts\/40236\/revisions"}],"predecessor-version":[{"id":40237,"href":"https:\/\/by-tv.co.uk\/en\/wp-json\/wp\/v2\/posts\/40236\/revisions\/40237"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/by-tv.co.uk\/en\/wp-json\/wp\/v2\/media\/35421"}],"wp:attachment":[{"href":"https:\/\/by-tv.co.uk\/en\/wp-json\/wp\/v2\/media?parent=40236"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/by-tv.co.uk\/en\/wp-json\/wp\/v2\/categories?post=40236"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/by-tv.co.uk\/en\/wp-json\/wp\/v2\/tags?post=40236"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}