{"id":19676,"date":"2026-04-24T07:05:28","date_gmt":"2026-04-24T07:05:28","guid":{"rendered":"https:\/\/www.alohaber.net\/wp\/?p=19676"},"modified":"2026-04-24T07:05:28","modified_gmt":"2026-04-24T07:05:28","slug":"murisin-sirket-hissesi-veraset-ve-intikal-vergisinde-hangi-degerle-beyan-edilecek","status":"publish","type":"post","link":"http:\/\/www.alohaber.net\/wp\/2026\/04\/murisin-sirket-hissesi-veraset-ve-intikal-vergisinde-hangi-degerle-beyan-edilecek\/","title":{"rendered":"Murisin \u015eirket Hissesi Veraset Ve \u0130ntikal Vergisinde Hangi De\u011ferle Beyan Edilecek?"},"content":{"rendered":"

\"\"<\/a>T.C. GEL\u0130R \u0130DARES\u0130 BA\u015eKANLI\u011eI \u0130stanbul Defterdarl\u0131\u011f\u0131 Gelir Kanunlar\u0131 Di\u011fer Vergiler Grup M\u00fcd\u00fcrl\u00fc\u011f\u00fc Say\u0131: E-97895701-160[2026\/5.1-20]-511150 Tarih: 14….<\/p>\n

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Murisin \u015eirket Hissesi Veraset Ve \u0130ntikal Vergisinde Hangi De\u011ferle Beyan Edilecek?<\/strong><\/p>\n

Tarih:\u00a0
\n
\n

T.C.<\/p>\n

GEL\u0130R \u0130DARES\u0130 BA\u015eKANLI\u011eI<\/p>\n

\u0130stanbul Defterdarl\u0131\u011f\u0131<\/p>\n

Gelir Kanunlar\u0131 Di\u011fer Vergiler Grup M\u00fcd\u00fcrl\u00fc\u011f\u00fc<\/p>\n

Say\u0131: E-97895701-160[2026\/5.1-20]-511150<\/p>\n

Tarih: 14.04.2026<\/p>\n

Konu:<\/strong>\u00a0Murisin hissedar\u0131 oldu\u011fu \u015firket hissesinin hangi de\u011ferle beyan edilece\u011fi<\/p>\n

\u0130lgi:<\/p>\n

\u0130lgide kay\u0131tl\u0131 \u00f6zelge talep formunuzun incelenmesinden, \u2026 tarihinde vefat eden baban\u0131z \u2026\u2019n\u0131n %20 hissedar\u0131 oldu\u011fu \u2026 Anonim \u015eirketindeki s\u00f6z konusu hissesinin,\u00a0miras\u00e7\u0131lar taraf\u0131ndan verilecek veraset ve intikal vergisi beyannamesinde hangi de\u011fer \u00fczerinden beyan edilece\u011fine ili\u015fkin\u00a0g\u00f6r\u00fc\u015f talep edildi\u011fi anla\u015f\u0131lmaktad\u0131r.<\/p>\n

7338 say\u0131l\u0131 Veraset ve \u0130ntikal Vergisi Kanununun<\/a><\/strong>;<\/p>\n

\u2013 1 inci maddesinde, T\u00fcrkiye Cumhuriyeti uyru\u011funda bulunan \u015fah\u0131slara ait mallar ile T\u00fcrkiye\u2019de bulunan mallar\u0131n veraset yoluyla veya herhangi bir suretle olursa olsun ivazs\u0131z bir \u015fekilde bir \u015fah\u0131stan di\u011fer \u015fahsa intikalinin veraset ve intikal vergisine tabi oldu\u011fu;<\/p>\n

\u2013 2 nci maddesinin birinci f\u0131kras\u0131nda, bu kanunda kullan\u0131lan \u201cMal\u201d tabirinin, m\u00fclkiyete mevzu olabilen menkul ve gayrimenkul \u015feylerle mameleke girebilen sair b\u00fct\u00fcn haklar\u0131 ve alacaklar\u0131 ifade etti\u011fi,<\/p>\n

\u2013 10 uncu maddesinin birinci f\u0131kras\u0131nda, veraset ve intikal vergisi matrah\u0131n\u0131n, intikal eden mallar\u0131n\u00a0Vergi Usul Kanununa<\/a><\/strong>\u00a0g\u00f6re bulunan de\u011ferleri (12 nci maddede yaz\u0131l\u0131 bor\u00e7 ve masraflar\u0131n tenzili laz\u0131m geldi\u011fi takdirde matrah\u0131n\u00a0s\u00f6z konusu de\u011ferlerden bu tenziller yap\u0131ld\u0131ktan sonra kalan miktar) oldu\u011fu; ikinci f\u0131kras\u0131nda, m\u00fckelleflerin ilk tarhiyatta nazara al\u0131nmak \u00fczere veraset ve intikal vergisinin konusuna giren mallar\u0131, bu maddede belirtilen de\u011ferleme \u00f6l\u00e7\u00fclerinden faydalanarak, bu maddede belirtilmeyenler bak\u0131m\u0131ndan ise Vergi Usul Kanununun servetleri de\u011ferleme ile ilgili \u00fc\u00e7\u00fcnc\u00fc b\u00f6l\u00fcm\u00fcndeki esaslar d\u00e2hilinde de\u011ferleyerek beyan edecekleri; ikinci f\u0131kras\u0131n\u0131n (a) bendinde,\u00a0bilan\u00e7o esas\u0131na g\u00f6re defter tutanlarda \u00f6l\u00fcm tarihine takadd\u00fcm eden takvim y\u0131l\u0131 bilan\u00e7osuna g\u00f6re bulunacak \u00f6z sermayenin ticari sermaye oldu\u011fu, m\u00fckelleflerin isterlerse \u00f6z sermayenin hesab\u0131nda \u00f6l\u00fcm g\u00fcn\u00fc itibar\u0131yla \u00e7\u0131karacaklar\u0131 bilan\u00e7oyu da esas alabilecekleri; ayn\u0131 f\u0131kran\u0131n (d) bendinde esham\u0131n, borsada kay\u0131tl\u0131 ise \u00f6l\u00fcm tarihine takadd\u00fcm eden \u00fc\u00e7 y\u0131l i\u00e7indeki en son muamele de\u011feri ile borsada kay\u0131tl\u0131 de\u011fil ise veya kay\u0131tl\u0131 olup da \u00fc\u00e7 y\u0131l i\u00e7inde muamele g\u00f6rmemi\u015f ise itibari de\u011ferle de\u011ferlenece\u011fi,<\/p>\n

\u2013\u00a011 inci maddesinde ise bu vergiye mevzu olacak mallar\u0131n de\u011ferleme g\u00fcn\u00fcn\u00fcn, miras yoluyla meydana gelen intikallerde miras\u0131n a\u00e7\u0131ld\u0131\u011f\u0131, di\u011fer suretle vaki intikallerde mallar\u0131n hukuken iktisap edildi\u011fi g\u00fcn oldu\u011fu<\/p>\n

h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015f,\u00a0T\u00fcrk Medeni Kanununun<\/a><\/strong>\u00a0575 inci maddesinde de miras\u0131n \u00f6l\u00fcm ile a\u00e7\u0131laca\u011f\u0131 belirtilmi\u015ftir.<\/p>\n

Ayr\u0131ca Veraset ve \u0130ntikal Vergisi Kanununun 10 uncu maddesinde, m\u00fckellefler taraf\u0131ndan maddede belirtilen esaslara g\u00f6re beyan edilen de\u011ferler \u00fczerinden vergi dairesinin ilk tarhiyat\u0131 yapaca\u011f\u0131 ve daha sonra da tarh edilen vergilerin, intikal eden mallar\u0131n Vergi Usul Kanununa g\u00f6re bulunacak de\u011ferlerine g\u00f6re ikmal edilece\u011fi belirtilmi\u015ftir.<\/p>\n

Yukar\u0131da yer alan h\u00fck\u00fcmlerden anla\u015f\u0131laca\u011f\u0131 \u00fczere, veraset ve intikal vergisinde iki a\u015famal\u0131 bir tarhiyat sistemi mevcut olup, ilk tarhiyatta m\u00fckelleflerin verginin konusuna giren mallar\u0131n de\u011ferini Veraset ve \u0130ntikal Vergisi Kanununun 10 uncu maddesinde yer alan de\u011ferleme \u00f6l\u00e7\u00fclerine g\u00f6re beyan etmeleri gerekmektedir. Ancak Kanunda de\u011ferleme \u00f6l\u00e7\u00fcs\u00fc belirtilmemi\u015fse, Vergi Usul Kanununun servetleri de\u011ferleme b\u00f6l\u00fcm\u00fcnde yer alan \u00f6l\u00e7\u00fcler dikkate al\u0131nmaktad\u0131r.<\/p>\n

Buna g\u00f6re, bir anonim \u015firket hissesinin veraset ya da ba\u011f\u0131\u015f yoluyla intikal etmesi halinde, intikal eden servet unsuru ticari sermaye de\u011fil, hisse senedidir. Dolay\u0131s\u0131yla ilk tarhiyatta hisse senedine ili\u015fkin vergi matrah\u0131n\u0131n tespitinin ticari sermayenin de\u011ferlemesine ili\u015fkin olan h\u00fck\u00fcmlere g\u00f6re de\u011fil, hisse senedi intikaline ili\u015fkin h\u00fck\u00fcmlere g\u00f6re yap\u0131lmas\u0131 gerekmektedir.<\/p>\n

Bu \u00e7er\u00e7evede, \u2026 tarihinde vefat eden baban\u0131z \u2026\u2019n\u0131n %20 hissedar\u0131 oldu\u011fu \u2026 Anonim \u015eirketine ait hisse senetlerinin, ilk tarhiyatta dikkate al\u0131nmak \u00fczere Veraset ve \u0130ntikal Vergisi Kanununun 10 uncu maddesinin ikinci f\u0131kras\u0131n\u0131n (d) bendine g\u00f6re, yani borsada kay\u0131tl\u0131 ise \u00f6l\u00fcm tarihine takadd\u00fcm eden \u00fc\u00e7 y\u0131l i\u00e7indeki en son muamele de\u011feriyle; borsada kay\u0131tl\u0131 de\u011filse veya kay\u0131tl\u0131 olup da \u00fc\u00e7 y\u0131l i\u00e7inde muamele g\u00f6rmemi\u015f ise itibari de\u011ferle de\u011ferlenerek beyan edilmesi gerekmektedir.<\/p>\n

Bilgi edinilmesini rica ederim.<\/p>\n

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

T.C. GEL\u0130R \u0130DARES\u0130 BA\u015eKANLI\u011eI \u0130stanbul Defterdarl\u0131\u011f\u0131 Gelir Kanunlar\u0131 Di\u011fer Vergiler Grup M\u00fcd\u00fcrl\u00fc\u011f\u00fc Say\u0131: E-97895701-160[2026\/5.1-20]-511150 Tarih: 14….  <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-19676","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/19676","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/comments?post=19676"}],"version-history":[{"count":1,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/19676\/revisions"}],"predecessor-version":[{"id":19677,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/19676\/revisions\/19677"}],"wp:attachment":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=19676"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=19676"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=19676"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}