{"id":47858,"date":"2025-08-07T13:40:24","date_gmt":"2025-08-07T11:40:24","guid":{"rendered":"https:\/\/harlander-partner.eu\/gayrimenkul-hukuku\/sirketler-icin-emlak-alim-vergisi\/"},"modified":"2025-11-25T14:19:05","modified_gmt":"2025-11-25T13:19:05","slug":"sirketler-icin-emlak-alim-vergisi","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/tr\/gayrimenkul-hukuku\/sirketler-icin-emlak-alim-vergisi\/","title":{"rendered":"\u015eirketler i\u00e7in Emlak Al\u0131m Vergisi"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Tapu Harc\u0131<\/h2><ul><li><a href=\"#h-grunderwerbsteuer\" data-level=\"2\">Tapu Harc\u0131<\/a><\/li><li><a href=\"#h-steuergegenstand\" data-level=\"2\">Vergi Konusu<\/a><\/li><li><a href=\"#h-erwerbsvorgange\" data-level=\"2\">Devir \u0130\u015flemleri<\/a><ul><li><a href=\"#h-gesellschafterwechsel-bei-grundstucksbesitzenden-gesellschaften\" data-level=\"3\">Gayrimenkul sahibi \u015firketlerde ortak de\u011fi\u015fikli\u011fi<\/a><\/li><li><a href=\"#h-anteilsvereinigung-bei-grundstucksbesitzenden-gesellschaften\" data-level=\"3\">Gayrimenkul sahibi \u015firketlerde hisse birle\u015fmesi<\/a><\/li><\/ul><\/li><li><a href=\"#h-steuerbefreiungen\" data-level=\"2\">Vergi Muafiyetleri<\/a><ul><li><a href=\"#h-betriebsubertragung-bei-gewerbebetrieb-oder-selbststandiger-arbeit\" data-level=\"3\">Ticari i\u015fletme veya serbest meslek faaliyetinde i\u015fletme devri<\/a><\/li><li><a href=\"#h-betriebsubertragungen-in-land-und-forstwirtschaft\" data-level=\"3\">Tar\u0131m ve ormanc\u0131l\u0131k i\u015fletmelerinde i\u015fletme devri<\/a><\/li><li><a href=\"#h-zusammenlegungs-und-flurbereinigungsverfahren\" data-level=\"3\">Arazi toplula\u015ft\u0131rma ve \u0131slah i\u015flemleri<\/a><\/li><\/ul><\/li><li><a href=\"#h-bemessungsgrundlage\" data-level=\"2\">Vergi Matrah\u0131<\/a><ul><li><a href=\"#h-allgemeiner-grundsatz\" data-level=\"3\">Genel \u0130lke<\/a><\/li><li><a href=\"#h-gegenleistung\" data-level=\"3\">Kar\u015f\u0131 Edim<\/a><\/li><li><a href=\"#h-grundstuckswert\" data-level=\"3\">Gayrimenkul De\u011feri<\/a><\/li><li><a href=\"#h-einheitswert\" data-level=\"3\">Birim De\u011fer<\/a><\/li><li><a href=\"#h-gemeiner-wert\" data-level=\"3\">Piyasa De\u011feri<\/a><\/li><\/ul><\/li><li><a href=\"#h-grunderwerbsteuer-und-eintragungsgebuhr\" data-level=\"2\">Emlak Al\u0131m Vergisi ve Tescil Harc\u0131<\/a><\/li><li><a href=\"#h-steuerschuld-und-steuerschuldner\" data-level=\"2\">Vergi Borcu ve Vergi M\u00fckellefi<\/a><\/li><li><a href=\"#h-abfuhr-der-grunderwerbsteuer\" data-level=\"2\">Emlak Al\u0131m Vergisinin \u00d6denmesi<\/a><ul><li><a href=\"#h-unbedenklichkeitsbescheinigung-nach-160-bao\" data-level=\"3\">BAO \u00a7 160 uyar\u0131nca vergi borcu yoktur belgesi<\/a><\/li><\/ul><\/li><li><a href=\"#h-ihre-vorteile-mit-anwaltlicher-unterstutzung\" data-level=\"2\">Avukatl\u0131k Deste\u011fiyle Avantajlar\u0131n\u0131z<\/a><\/li><li><a href=\"#h-haufig-gestellte-fragen-faq\" data-level=\"2\">S\u0131k\u00e7a Sorulan Sorular \u2013 SSS<\/a><\/li><\/ul><\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-grunderwerbsteuer\">Tapu Harc\u0131<\/h2>\n\n<p class=\"wp-block-paragraph\">\u015eirketler taraf\u0131ndan gayrimenkul edinimi veya gayrimenkul sahibi \u015firketlerdeki hisse de\u011fi\u015fiklikleri genellikle emlak al\u0131m vergisini tetikler. Bu, <strong>hukuki i\u015flem vergisi<\/strong> olup, <strong>bedelli veya bedelsiz devir<\/strong> durumunda <strong>yurt i\u00e7indeki gayrimenkuller<\/strong> veya belirli <strong>\u015firket hukuku i\u015flemleri<\/strong> i\u00e7in ge\u00e7erlidir. <\/p>\n\n<div class=\"wp-block-uagb-container uagb-block-3019fe8e alignfull uagb-is-root-container\">\n<div class=\"wp-block-uagb-container uagb-block-32585033\">\n<p class=\"wp-block-paragraph\">Emlak al\u0131m vergisi, Avusturya&#8217;da gayrimenkul veya belirli \u015firket hisselerinin edinimi s\u0131ras\u0131nda \u00f6denen bir vergidir.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-block-45819ab6\"><picture>\r\n\t\t<source srcset=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-352x198.webp\" >\r\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen.webp\" alt=\"Arsa al\u0131m\u0131 ne kadara mal olur? Emlak al\u0131m vergisi, muafiyet s\u0131n\u0131rlar\u0131 ve istisnalar hakk\u0131nda her \u015fey, \u00f6zl\u00fc ve anla\u015f\u0131l\u0131r bir \u015fekilde a\u00e7\u0131klanm\u0131\u015ft\u0131r.\" >\r\n\t<\/picture>\n<\/div>\n<\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"\u00dccretsiz ilk g\u00f6r\u00fc\u015fme\"><span class=\"mr-cta-link-normal\">\u015eimdi istedi\u011finiz tarihi se\u00e7in:<\/span><span class=\"mr-cta-link-bold\">\u00dccretsiz ilk g\u00f6r\u00fc\u015fme<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuergegenstand\">Vergi Konusu<\/h2>\n\n<p class=\"wp-block-paragraph\">Emlak al\u0131m vergisi, medeni hukuk anlam\u0131nda yurt i\u00e7indeki bir gayrimenkul\u00fcn devredilmesi durumunda ortaya \u00e7\u0131kar. Bu sadece arazi ve zemini de\u011fil, ayn\u0131 zamanda buna s\u0131k\u0131ca ba\u011fl\u0131 eklentileri de kapsar. <\/p>\n\n<ul class=\"wp-block-list\">\n<li>Arazi ve toprak<\/li>\n\n\n\n<li>Eklentiler<\/li>\n\n\n\n<li>Art\u0131\u015f<\/li>\n\n\n\n<li>\u0130n\u015faat haklar\u0131<\/li>\n\n\n\n<li>\u00dcst hakk\u0131 yap\u0131lar\u0131<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Ancak, a\u015fa\u011f\u0131daki ta\u015f\u0131nabilir ekonomik varl\u0131klar emlak al\u0131m vergisine tabi de\u011fildir:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Bir i\u015fletme tesisinin makineleri<\/li>\n\n\n\n<li>Di\u011fer envanter<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\" id=\"h-erwerbsvorgange\">Devir \u0130\u015flemleri<\/h2>\n\n<p class=\"wp-block-paragraph\">\u015eirketler i\u00e7in ortak de\u011fi\u015fikli\u011fi veya hisse birle\u015fmesi gibi ek edinim durumlar\u0131 ge\u00e7erli iken, ger\u00e7ek ki\u015filer i\u00e7in farkl\u0131 d\u00fczenlemeler ge\u00e7erlidir. Genel edinim i\u015flemleri hakk\u0131nda daha fazla bilgiyi <a href=\"https:\/\/harlander-partner.eu\/tr\/gayrimenkul-hukuku\/tapu-harci\/\">Emlak Al\u0131m Vergisi<\/a> sayfam\u0131zda bulabilirsiniz. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-gesellschafterwechsel-bei-grundstucksbesitzenden-gesellschaften\">Gayrimenkul sahibi \u015firketlerde ortak de\u011fi\u015fikli\u011fi<\/h3>\n\n<p class=\"wp-block-paragraph\">Emlak al\u0131m vergisi \u015fu durumda ortaya \u00e7\u0131kar: <a href=\"https:\/\/ris.bka.gv.at\/NormDokument.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10004531&amp;Artikel=&amp;Paragraf=1&amp;Anlage=&amp;Uebergangsrecht=\">\u00a7 1 Abs. 3 GrEStG <\/a><strong>yedi y\u0131l i\u00e7inde en az %75 oran\u0131nda hisse<\/strong> gayrimenkul sahibi bir \u015firkette <strong>yeni ortaklara<\/strong> devredildi\u011finde. Burada tek bir edinim \u00f6nemli de\u011fildir. \u00d6nemli olan, bu e\u015fi\u011fin ilk kez a\u015f\u0131ld\u0131\u011f\u0131 i\u015flemdir. Bu andan itibaren yedi y\u0131ll\u0131k s\u00fcre yeniden i\u015flemeye ba\u015flar.   <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-anteilsvereinigung-bei-grundstucksbesitzenden-gesellschaften\">Gayrimenkul sahibi \u015firketlerde hisse birle\u015fmesi<\/h3>\n\n<p class=\"wp-block-paragraph\">Ayr\u0131ca, gayrimenkul sahibi bir \u015fah\u0131s veya sermaye \u015firketindeki hisselerin <strong>en az %75&#8217;inin<\/strong> <strong>bir al\u0131c\u0131n\u0131n veya bir al\u0131c\u0131 grubunun<\/strong> elinde birle\u015fmesi de emlak al\u0131m vergisine tabidir. Bu durumda hem do\u011frudan hem de dolayl\u0131 hisse edinimi say\u0131l\u0131r. <\/p>\n\n<p class=\"wp-block-paragraph\">Bir al\u0131c\u0131 grubu, ki\u015filerin veya \u015firketlerin <strong>tek bir y\u00f6netim alt\u0131nda veya hakim etki alt\u0131nda<\/strong> oldu\u011fu durumlarda, \u00f6rne\u011fin konsern yap\u0131lar\u0131nda s\u00f6z konusudur.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuerbefreiungen\">Vergi Muafiyetleri<\/h2>\n\n<p class=\"wp-block-paragraph\">\u0130\u015fletme ama\u00e7l\u0131 gayrimenkullerin devri konusunda giri\u015fimciler i\u00e7in \u00f6zel vergi avantajlar\u0131 ge\u00e7erlidir. Bunlar \u00f6zellikle i\u015fletme devirlerini kolayla\u015ft\u0131rmay\u0131 ama\u00e7lamaktad\u0131r. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-betriebsubertragung-bei-gewerbebetrieb-oder-selbststandiger-arbeit\"><strong>\u0130\u015fletme devri<\/strong> <strong>durumunda<\/strong> <strong>ticari i\u015fletme veya serbest meslek faaliyeti<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">Bedelsiz ve k\u0131smen bedelli devirler i\u00e7in <strong>900.000 \u20ac<\/strong> tutar\u0131nda bir muafiyet ge\u00e7erlidir. Bu muafiyet \u015fu durumlarda talep edilebilir: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>devredilen birim ticari gelir elde ediyorsa,<\/li>\n\n\n\n<li>al\u0131c\u0131 ger\u00e7ek ki\u015fi ise,<\/li>\n\n\n\n<li>devir ya\u015f, \u00f6l\u00fcm veya kal\u0131c\u0131 i\u015f g\u00f6remezlik nedeniyle ger\u00e7ekle\u015fiyorsa ve<\/li>\n\n\n\n<li>i\u015fletmenin en az %25&#8217;i devrediliyorsa.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Muafiyet, bedelsiz k\u0131s\u0131m i\u00e7in orant\u0131l\u0131 olarak uygulan\u0131r. Ek olarak, bu bedelsiz k\u0131s\u0131m i\u00e7in vergi, <strong>gayrimenkul de\u011ferinin %0,5&#8217;i ile s\u0131n\u0131rland\u0131r\u0131lm\u0131\u015ft\u0131r<\/strong>. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-betriebsubertragungen-in-land-und-forstwirtschaft\"><strong>Tar\u0131m ve ormanc\u0131l\u0131k i\u015fletmelerinde i\u015fletme devri<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">Burada muafiyet tutar\u0131 <strong>365.000 \u20ac&#8217;dur.<\/strong> Ko\u015fullar esas olarak ticari i\u015fletmeler i\u00e7in ge\u00e7erli olanlarla ayn\u0131d\u0131r, ancak devredilen varl\u0131\u011f\u0131n tar\u0131m ve ormanc\u0131l\u0131k geliri elde etmesi gerekmektedir.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-zusammenlegungs-und-flurbereinigungsverfahren\"><strong>Arazi toplula\u015ft\u0131rma ve \u0131slah i\u015flemleri<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">Resmi olarak onaylanm\u0131\u015f bir arazi \u0131slah\u0131 veya toplula\u015ft\u0131rma i\u015flemi kapsam\u0131nda bir tar\u0131m veya ormanc\u0131l\u0131k arazisinin devri durumunda, tar\u0131m idaresinin ba\u011flay\u0131c\u0131 bir karar\u0131 varsa emlak al\u0131m vergisi uygulanmaz.<\/p>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-sebastian-riedlmair\/\" title=\"Rechtsanwalt Sebastian Riedlmair\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/sr100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Sebastian Riedlmair\">\n            <span class=\"mr-quote-person-text\">\n            Sebastian Riedlmair<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eDie Grunderwerbsteuer ist oft ein untersch\u00e4tzter Kostenfaktor \u2013 wer fr\u00fchzeitig rechtlichen Rat einholt, kann Befreiungen optimal nutzen und vermeidbare Belastungen verhindern\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-bemessungsgrundlage\">Vergi Matrah\u0131<\/h2>\n\n<p class=\"wp-block-paragraph\">Emlak al\u0131m vergisinin tutar\u0131, <strong>vergi matrah\u0131na<\/strong> ba\u011fl\u0131d\u0131r. Burada belirleyici olan, gayrimenkul\u00fcn <g id=\"gid_1\">genel gayrimenkul varl\u0131\u011f\u0131na<\/g> m\u0131 yoksa <g id=\"gid_2\">tar\u0131m ve ormanc\u0131l\u0131k arazisine<\/g> mi ait oldu\u011fudur. \u015eirketler ve \u00f6zel ki\u015filer i\u00e7in temel olarak ayn\u0131 kurallar ge\u00e7erlidir, ancak belirli edinim i\u015flemlerinde \u00f6zel sapmalar olabilir.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-allgemeiner-grundsatz\">Genel \u0130lke<\/h3>\n\n<p class=\"wp-block-paragraph\">Genellikle emlak al\u0131m vergisi <strong>kar\u015f\u0131 edime<\/strong>, yani \u00f6denen bedelin ger\u00e7ek de\u011ferine g\u00f6re hesaplan\u0131r. Bedelsiz devirler veya aile i\u00e7i edinimler gibi \u00f6zel durumlarda <strong>kar\u015f\u0131 edim de\u011fil<\/strong>, standartla\u015ft\u0131r\u0131lm\u0131\u015f bir <strong>gayrimenkul de\u011feri<\/strong>, <strong>birim de\u011fer<\/strong> veya <strong>piyasa de\u011feri<\/strong> esas al\u0131n\u0131r. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-gegenleistung\">Kar\u015f\u0131 Edim<\/h3>\n\n<p class=\"wp-block-paragraph\">Kar\u015f\u0131 edim, <strong>al\u0131c\u0131n\u0131n gayrimenkul\u00fc elde etmek i\u00e7in harcad\u0131\u011f\u0131 her \u015feyi<\/strong> kapsar.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-grundstuckswert\">Gayrimenkul De\u011feri<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Gayrimenkul de\u011feri<\/strong>, <strong>hi\u00e7 kar\u015f\u0131 edim olmad\u0131\u011f\u0131nda veya \u00e7ok d\u00fc\u015f\u00fck bir kar\u015f\u0131 edim<\/strong> oldu\u011funda belirleyicidir.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-einheitswert\">Birim De\u011fer<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Tar\u0131m ve ormanc\u0131l\u0131k arazileri<\/strong> i\u00e7in gayrimenkul de\u011feri de\u011fil, <strong>birim de\u011fer<\/strong> esas al\u0131n\u0131r.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-gemeiner-wert\">Piyasa De\u011feri<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Piyasa de\u011feri<\/strong>, ya gayrimenkul de\u011ferinin alt\u0131nda oldu\u011fu kan\u0131tlanabiliyorsa <strong>iste\u011fe ba\u011fl\u0131 olarak<\/strong> vergi matrah\u0131 olarak kullan\u0131labilir ya da gayrimenkul bir <strong>gayrimenkul \u015firketinin<\/strong> varl\u0131klar\u0131na aitse <strong>zorunlu olarak<\/strong> kullan\u0131l\u0131r. \u0130kinci durum, gayrimenkullerin <strong>\u015firketin kendi i\u015fletme ama\u00e7lar\u0131 i\u00e7in kullan\u0131lmad\u0131\u011f\u0131<\/strong>, ancak <strong>a\u011f\u0131rl\u0131kl\u0131 olarak kiraland\u0131\u011f\u0131 veya sat\u0131ld\u0131\u011f\u0131<\/strong> durumlarda ge\u00e7erlidir.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-grunderwerbsteuer-und-eintragungsgebuhr\">Emlak Al\u0131m Vergisi ve Tescil Harc\u0131<\/h2>\n\n<p class=\"wp-block-paragraph\">Emlak al\u0131m vergisi genellikle <strong>%3,5&#8217;i<\/strong> <strong>vergi matrah\u0131n\u0131n<\/strong> kadard\u0131r, bedelsiz devirlerde, \u00f6zellikle aile i\u00e7inde, kademeli bir tarife uygulan\u0131r. Ek olarak, <strong>tapu siciline kay\u0131t i\u00e7in %1,1 oran\u0131nda bir har\u00e7<\/strong> uygulan\u0131r. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuerschuld-und-steuerschuldner\">Vergi Borcu ve Vergi M\u00fckellefi<\/h2>\n\n<p class=\"wp-block-paragraph\">Vergi borcu, vergiye tabi bir edinim i\u015flemi tamamland\u0131\u011f\u0131nda, \u00f6rne\u011fin hisse al\u0131m\u0131 s\u00f6zle\u015fmesinin imzalanmas\u0131yla ortaya \u00e7\u0131kar.<\/p>\n\n<p class=\"wp-block-paragraph\">Bir ortak de\u011fi\u015fikli\u011finde, gayrimenkul sahibi \u015firketin <strong>kendisi vergi bor\u00e7lusudur<\/strong>.<br\/>Bir hisse birle\u015fmesinde ise, <strong>ki\u015fi<\/strong> veya al\u0131c\u0131 grubu, <strong>hisselerin en az %75&#8217;inin birle\u015fti\u011fi<\/strong> sorumludur.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-abfuhr-der-grunderwerbsteuer\">Emlak Al\u0131m Vergisinin \u00d6denmesi<\/h2>\n\n<p class=\"wp-block-paragraph\">Emlak al\u0131m vergisi ya bir <strong>vergi beyannamesi<\/strong> verilmesi yoluyla ya da bir noter veya avukat taraf\u0131ndan FinanzOnline \u00fczerinden <strong>kendi hesaplama<\/strong> y\u00f6ntemiyle \u00f6denir. Her iki durumda da bildirim, vergi borcunun do\u011fdu\u011fu ay\u0131 takip eden <strong>ikinci ay\u0131n 15&#8217;ine kadar<\/strong> yap\u0131lmal\u0131d\u0131r. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-unbedenklichkeitsbescheinigung-nach-160-bao\">BAO \u00a7 160 uyar\u0131nca vergi borcu yoktur belgesi<\/h3>\n\n<p class=\"wp-block-paragraph\">Vergi dairesi, <strong>vergi borcu yoktur belgesi<\/strong> <a href=\"https:\/\/ris.bka.gv.at\/NormDokument.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10003940&amp;Artikel=&amp;Paragraf=160&amp;Anlage=&amp;Uebergangsrecht=\">\u00a7 160 BAO<\/a> uyar\u0131nca bir d\u00fczenler. Bu belge ile vergi dairesi, emlak al\u0131m vergisinin tam ve do\u011fru bir \u015fekilde \u00f6dendi\u011fini veya b\u00f6yle bir verginin do\u011fmad\u0131\u011f\u0131n\u0131 onaylar. <\/p>\n\n<p class=\"wp-block-paragraph\">Bu belge, <strong>tapu mahkemesinin m\u00fclkiyet devrini tescil etmesi<\/strong> i\u00e7in \u00f6n ko\u015fuldur. Bu onay olmadan tapu i\u015flemi durdurulur. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-ihre-vorteile-mit-anwaltlicher-unterstutzung\">Avukatl\u0131k Deste\u011fiyle Avantajlar\u0131n\u0131z<\/h2>\n\n<p class=\"wp-block-paragraph\">\u00d6zellikle i\u015fletme ama\u00e7l\u0131 gayrimenkul devirleri, yeniden yap\u0131land\u0131rmalar veya hisse de\u011fi\u015fiklikleri s\u00f6z konusu oldu\u011funda, emlak al\u0131m vergisi y\u00fcksek risk ta\u015f\u0131yan karma\u015f\u0131k bir konudur. Hatal\u0131 de\u011ferlendirmeler h\u0131zla \u00f6nemli ek maliyetlere veya verginin sonradan tahsiline yol a\u00e7abilir. Bu nedenle, kesin hukuki dan\u0131\u015fmanl\u0131k hem teknik hem de finansal a\u00e7\u0131dan faydal\u0131d\u0131r.  <\/p>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"\u00dccretsiz ilk g\u00f6r\u00fc\u015fme\"><span class=\"mr-cta-link-normal\">\u015eimdi istedi\u011finiz tarihi se\u00e7in:<\/span><span class=\"mr-cta-link-bold\">\u00dccretsiz ilk g\u00f6r\u00fc\u015fme<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-haufig-gestellte-fragen-faq\">S\u0131k\u00e7a Sorulan Sorular \u2013 SSS<\/h2>\n<div class=\"wp-block-uagb-faq uagb-faq__outer-wrap uagb-block-972c8b74 uagb-faq-icon-row uagb-faq-layout-accordion uagb-faq-expand-first-true uagb-faq-inactive-other-true uagb-faq__wrap uagb-buttons-layout-wrap uagb-faq-equal-height     \" data-faqtoggle=\"true\" role=\"tablist\"><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq01 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">\u015eirketler i\u00e7in emlak al\u0131m vergisi ne zaman do\u011far?<\/span><\/div><div class=\"uagb-faq-content\"><p>Emlak al\u0131m vergisi sadece do\u011frudan gayrimenkul al\u0131m\u0131nda de\u011fil, ayn\u0131 zamanda \u015firket hukuku i\u015flemlerinde de ortaya \u00e7\u0131kar. Bunlar \u00f6zellikle ortak de\u011fi\u015fiklikleri ve hisse birle\u015fmelerini kapsar. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq02 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">\u015eirketler i\u00e7in emlak al\u0131m vergisi oran\u0131 nedir?<\/span><\/div><div class=\"uagb-faq-content\"><p>Standart vergi oran\u0131 vergi matrah\u0131n\u0131n %3,5&#8217;idir. Ancak, bedelsiz veya k\u0131smen bedelli i\u015fletme devirleri i\u00e7in muafiyet s\u0131n\u0131rlar\u0131 ve bedelsiz k\u0131s\u0131m i\u00e7in %0,5 oran\u0131nda indirimli bir vergi oran\u0131 ge\u00e7erli olabilir. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq03 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Hisse devirlerinde ve hisse birle\u015fmelerinde vergi bor\u00e7lusu kimdir?<\/span><\/div><div class=\"uagb-faq-content\"><p>Bir ortak de\u011fi\u015fikli\u011finde vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc gayrimenkul sahibi \u015firketin kendisine aittir. Bir hisse birle\u015fmesinde ise, hisselerin birle\u015fti\u011fi ki\u015fi veya al\u0131c\u0131 grubu sorumludur. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq04 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Emlak al\u0131m vergisinde vergi borcu ne zaman do\u011far?<\/span><\/div><div class=\"uagb-faq-content\"><p>Vergi borcu genellikle y\u00fck\u00fcml\u00fcl\u00fck i\u015fleminin tamamlanmas\u0131yla, yani s\u00f6zle\u015fme taraflar\u0131n\u0131n sat\u0131\u015f konusu ve fiyat \u00fczerinde anla\u015fmaya varmas\u0131yla do\u011far.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq05 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">\u015eirketler i\u00e7in hangi muafiyetler ge\u00e7erlidir?<\/span><\/div><div class=\"uagb-faq-content\"><p>\u0130\u015fletmeler, \u00f6zellikle i\u015fletme devirlerinde muafiyetlerden yararlan\u0131r: ticari faaliyetler i\u00e7in 900.000 \u20ac ve tar\u0131m ve ormanc\u0131l\u0131k kullan\u0131m\u0131 i\u00e7in 365.000 \u20ac.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq06 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Emlak al\u0131m vergisine tabi i\u015flemlerde hukuki destek alman\u0131n faydalar\u0131 nelerdir?<\/span><\/div><div class=\"uagb-faq-content\"><p>Kapsaml\u0131 bir hukuki inceleme, muafiyetleri zaman\u0131nda tespit etmeye, riskleri \u00f6nlemeye ve vergi y\u00fck\u00fcn\u00fc optimize etmeye yard\u0131mc\u0131 olur; \u00f6zellikle karma\u015f\u0131k \u015firket yap\u0131lar\u0131 veya yeniden yap\u0131land\u0131rmalar s\u00f6z konusu oldu\u011funda bu b\u00fcy\u00fck bir avantajd\u0131r.<\/p><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"Tapu Harc\u0131 \u015eirketler taraf\u0131ndan gayrimenkul edinimi veya gayrimenkul sahibi \u015firketlerdeki hisse de\u011fi\u015fiklikleri genellikle emlak al\u0131m vergisini tetikler. Bu, hukuki i\u015flem vergisi olup, bedelli veya bedelsiz devir durumunda yurt i\u00e7indeki gayrimenkuller &#8230;","protected":false},"author":1,"featured_media":47860,"parent":45419,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[753],"tags":[],"class_list":["post-47858","page","type-page","status-publish","has-post-thumbnail","hentry","category-hukuk"],"acf":[],"uagb_featured_image_src":{"full":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen.webp",1920,1080,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen.webp",1920,1080,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen.webp",1920,1080,false],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen.webp",1536,864,false],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen.webp",1920,1080,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-120x120.webp",120,120,true]},"uagb_author_info":{"display_name":"Peter Harlander","author_link":"https:\/\/harlander-partner.eu\/tr\/author\/secondpromotion\/"},"uagb_comment_info":0,"uagb_excerpt":"Tapu Harc\u0131 \u015eirketler taraf\u0131ndan gayrimenkul edinimi veya gayrimenkul sahibi \u015firketlerdeki hisse de\u011fi\u015fiklikleri genellikle emlak al\u0131m vergisini tetikler. Bu, hukuki i\u015flem vergisi olup, bedelli veya bedelsiz devir durumunda yurt i\u00e7indeki gayrimenkuller ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/pages\/47858","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/comments?post=47858"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/pages\/47858\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/pages\/45419"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/media\/47860"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/media?parent=47858"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/categories?post=47858"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/tags?post=47858"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}