{"id":48568,"date":"2025-08-08T08:03:25","date_gmt":"2025-08-08T06:03:25","guid":{"rendered":"https:\/\/harlander-partner.eu\/miras-hukuku-ve-onlemler\/miras-hukukunda-tapu-harci\/"},"modified":"2025-11-25T14:25:42","modified_gmt":"2025-11-25T13:25:42","slug":"miras-hukukunda-tapu-harci","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/tr\/miras-hukuku-ve-onlemler\/miras-hukukunda-tapu-harci\/","title":{"rendered":"Miras Hukukunda Tapu Harc\u0131"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Miras Hukukunda Tapu Harc\u0131<\/h2><ul><li><a href=\"#h-grunderwerbssteuer-im-erbrecht\" data-level=\"2\">Miras Hukukunda Tapu Harc\u0131<\/a><\/li><li><a href=\"#h-zeitpunkt-der-falligkeit\" data-level=\"2\">\u00d6deme Vadesi<\/a><\/li><li><a href=\"#h-hohe-der-grunderwerbssteuer-im-erbfall\" data-level=\"2\">Miras Durumunda Tapu Harc\u0131n\u0131n Miktar\u0131<\/a><\/li><li><a href=\"#h-bemessungsgrundlage\" data-level=\"2\">Vergi Matrah\u0131:<\/a><\/li><li><a href=\"#h-stundung-oder-ratenzahlung-der-grunderwerbsteuer\" data-level=\"2\">Tapu Harc\u0131n\u0131n Ertelenmesi veya Taksitle \u00d6denmesi<\/a><\/li><li><a href=\"#h-steuerfreie-erwerbe\" data-level=\"2\">Vergiden Muaf Kazan\u0131mlar<\/a><\/li><li><a href=\"#h-eintragungsgebuhr-in-das-grundbuch\" data-level=\"2\">Tapu Siciline Kay\u0131t \u00dccreti<\/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-grunderwerbssteuer-im-erbrecht\">Miras Hukukunda Tapu Harc\u0131<\/h2>\n\n<p class=\"wp-block-paragraph\">Bir gayrimenkul miras yoluyla el de\u011fi\u015ftirdi\u011finde, genellikle tapu harc\u0131 \u00f6denip \u00f6denmeyece\u011fi sorusu ortaya \u00e7\u0131kar. Cevap her zaman net de\u011fildir, \u00e7\u00fcnk\u00fc \u00f6l\u00fcm nedeniyle her kazan\u0131m vergiden muaf de\u011fildir. Burada yanl\u0131\u015f planlama yapan veya ge\u00e7 hareket eden ki\u015fi gereksiz maliyetlerle kar\u015f\u0131la\u015fabilir.  <\/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\">Tapu harc\u0131 temel olarak her gayrimenkul kazan\u0131m\u0131nda \u00f6denir, yani m\u00fclkiyet ge\u00e7i\u015fi <strong>miras, vasiyet veya \u00f6l\u00fcm halinde ba\u011f\u0131\u015f<\/strong> yoluyla ger\u00e7ekle\u015fti\u011finde de<\/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-im-Erbrecht-352x198.webp\" >\r\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht.webp\" alt=\"Gayrimenkul miras\u0131nda da tapu harc\u0131 \u00f6denir. \u015eimdi bilgi edinin ve maliyetli hatalardan ka\u00e7\u0131n\u0131n.\" >\r\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-zeitpunkt-der-falligkeit\">\u00d6deme Vadesi<\/h2>\n\n<p class=\"wp-block-paragraph\">Tapu harc\u0131, bir arsa, ev veya daire ba\u015fka bir ki\u015fiye ge\u00e7ti\u011finde her zaman do\u011far. Bu a\u015fa\u011f\u0131dakiler i\u00e7in de ge\u00e7erlidir: <\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong><a href=\"https:\/\/harlander-partner.eu\/tr\/miras-hukuku-ve-onlemler\/yasal-miras\/\">yasal miras<\/a><\/strong> yoluyla kazan\u0131m<\/li>\n\n\n\n<li><strong>son irade beyanlar\u0131<\/strong> (\u00f6rn. <a href=\"https:\/\/harlander-partner.eu\/tr\/miras-hukuku-ve-onlemler\/vasiyet\/\" target=\"_blank\" rel=\"noreferrer noopener\">vasiyet<\/a>, <a href=\"https:\/\/harlander-partner.eu\/tr\/miras-hukuku-ve-onlemler\/vasiyetname\/\">testament<\/a>)<\/li>\n\n\n\n<li><strong><a href=\"https:\/\/harlander-partner.eu\/tr\/miras-hukuku-ve-onlemler\/olum-halinde-bagis\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u00d6l\u00fcm halinde ba\u011f\u0131\u015flar<\/a><\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">\u00d6nemli: Vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc <strong>\u00f6l\u00fcmle birlikte de\u011fil<\/strong>, gayrimenkul\u00fcn <a href=\"https:\/\/harlander-partner.eu\/tr\/miras-hukuku-ve-onlemler\/mirasin-teslimi\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>teslimi<\/strong><\/a> ile do\u011far. Gayrimenkul \u00f6ncesinde tereke s\u00fcrecinde sat\u0131l\u0131rsa, vergi al\u0131c\u0131ya d\u00fc\u015fer. <\/p>\n\n<p class=\"wp-block-paragraph\">Bunun yan\u0131 s\u0131ra GrEStG \u00a7 1, miras ba\u011flam\u0131nda da ortaya \u00e7\u0131kabilecek di\u011fer vergilendirilebilir i\u015flemleri belirtir; \u00f6rne\u011fin devir hakk\u0131n\u0131n temliki, de\u011ferlendirme yetkisinin kazan\u0131lmas\u0131, ortak de\u011fi\u015fikli\u011fi veya gayrimenkul sahibi bir \u015firketteki paylar\u0131n en az %95&#8217;inin birle\u015ftirilmesi.<\/p>\n\n<p class=\"wp-block-paragraph\">Vergilendirilebilir kazan\u0131m i\u015flemleri hakk\u0131nda daha fazla bilgiyi <a href=\"https:\/\/harlander-partner.eu\/tr\/gayrimenkul-hukuku\/tapu-harci\/\" target=\"_blank\" rel=\"noreferrer noopener\">tapu harc\u0131 ile ilgili genel sayfam\u0131zda<\/a> bulabilirsiniz.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-hohe-der-grunderwerbssteuer-im-erbfall\">Miras Durumunda Tapu Harc\u0131n\u0131n Miktar\u0131<\/h2>\n\n<p class=\"wp-block-paragraph\">Ayr\u0131cal\u0131kl\u0131 aile \u00e7evresi i\u00e7inde miras yoluyla bedelsiz kazan\u0131mda <strong>kademeli tarife<\/strong> uygulan\u0131r. Vergi orant\u0131l\u0131 olarak \u015fu \u015fekilde hesaplan\u0131r: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>bunun \u00fczerindeki t\u00fcm tutarlar i\u00e7in <strong>%3,5<\/strong><\/li>\n\n\n\n<li><strong>%0,5<\/strong> gayrimenkul de\u011ferinin ilk <strong>250.000 \u20ac<\/strong>&#8216;su i\u00e7in<\/li>\n\n\n\n<li><strong>%2,0<\/strong> sonraki <strong>150.000 \u20ac<\/strong> i\u00e7in (yani 250.001 \u20ac ile 400.000 \u20ac aras\u0131ndaki k\u0131s\u0131m)<\/li>\n\n\n\n<li>Aile i\u00e7i <strong>i\u015fletme devirlerinde<\/strong> ek olarak <strong>900.000 \u20ac muafiyet<\/strong> ge\u00e7erlidir, <strong>tar\u0131m ve orman arazilerinde<\/strong> bu tutar 365.000 \u20ac&#8217;dur.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Bedelsiz kazan\u0131m i\u015flemlerinin yan\u0131 s\u0131ra <strong>k\u0131smen bedelli kazan\u0131mlar<\/strong> da vard\u0131r. Kar\u015f\u0131 edim gayrimenkul de\u011ferinin %30 ile %70&#8217;i aras\u0131ndaysa, hem kademeli tarife hem de %3,5&#8217;lik genel oran orant\u0131l\u0131 olarak uygulan\u0131r. %70&#8217;den fazla kar\u015f\u0131 edimde tam vergi oran\u0131 ge\u00e7erlidir.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Kar\u015f\u0131 edim<\/strong> olarak, kazanan ki\u015finin gayrimenkul\u00fc elde etmek i\u00e7in \u00fcstlendi\u011fi her t\u00fcrl\u00fc kararla\u015ft\u0131r\u0131lm\u0131\u015f edim say\u0131l\u0131r; sat\u0131\u015f bedeli, bor\u00e7 \u00fcstlenme veya devreden lehine oturma hakk\u0131 tan\u0131nmas\u0131 gibi.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Dikkat<\/strong>: Bu tarife yaln\u0131zca <strong>dar tan\u0131ml\u0131 aile \u00e7evresi<\/strong> i\u00e7indeki kazan\u0131mlar i\u00e7in ge\u00e7erlidir; \u00f6rne\u011fin e\u015fler, \u00e7ocuklar, torunlar, ebeveynler, karde\u015fler, ye\u011fenler, evlatl\u0131k veya \u00fcvey \u00e7ocuklar ile ortak ikametgah\u0131 olan ya\u015fam ortaklar\u0131.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-bemessungsgrundlage\">Vergi Matrah\u0131:<\/h2>\n\n<p class=\"wp-block-paragraph\">Verginin hesaplanmas\u0131, teslim an\u0131ndaki gayrimenkul\u00fcn <strong>piyasa de\u011ferine<\/strong> g\u00f6re yap\u0131l\u0131r. S\u00f6zde <strong>gayrimenkul de\u011feri<\/strong> bir model veya bilirki\u015fi raporu arac\u0131l\u0131\u011f\u0131yla belirlenir.  <\/p>\n\n<blockquote class=\"wp-block-quote\">\n<p class=\"wp-block-paragraph\">Tar\u0131m ve orman arazilerinde, alan do\u011frudan tar\u0131msal gelire hizmet etti\u011fi s\u00fcrece birim de\u011fer esas al\u0131n\u0131r. <strong>Arazi varl\u0131\u011f\u0131 ile tar\u0131m ve orman varl\u0131\u011f\u0131 aras\u0131nda ayr\u0131m yapmak \u00f6nemlidir:<\/strong> Yaln\u0131zca tar\u0131m veya orman ama\u00e7l\u0131 kullan\u0131lan araziler tar\u0131m ve orman varl\u0131\u011f\u0131na dahildir. Di\u011fer t\u00fcm gayrimenkuller arazi varl\u0131\u011f\u0131 kapsam\u0131na girer. Bu s\u0131n\u0131fland\u0131rma do\u011frudan vergi matrah\u0131n\u0131 ve vergi oran\u0131n\u0131 etkiler.  <\/p>\n<\/blockquote>\n\n<p class=\"wp-block-paragraph\"><strong>\u00d6rnek<\/strong><br\/>Bir o\u011ful 300.000 \u20ac piyasa de\u011ferindeki ebeveyn evini miras al\u0131rsa, tapu harc\u0131:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>250.000 \u20ac&#8217;nun %0,5&#8217;i = 1.250 \u20ac<\/li>\n\n\n\n<li>50.000 \u20ac&#8217;nun %2,0&#8217;si = 1.000 \u20ac<br\/>\u2192 <strong>Toplam vergi: 2.250 \u20ac<\/strong><\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\" id=\"h-stundung-oder-ratenzahlung-der-grunderwerbsteuer\">Tapu Harc\u0131n\u0131n Ertelenmesi veya Taksitle \u00d6denmesi<\/h2>\n\n<p class=\"wp-block-paragraph\">Belirli ko\u015fullar alt\u0131nda kanun <strong>be\u015f y\u0131ll\u0131k taksitlerle \u00f6demeye<\/strong> izin verir; \u00f6rne\u011fin d\u00fc\u015f\u00fck likidite veya miras\u00e7\u0131 topluluklar\u0131nda. Ko\u015ful <strong>%0,5 oran\u0131n\u0131n<\/strong> uygulanmas\u0131d\u0131r.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuerfreie-erwerbe\">Vergiden Muaf Kazan\u0131mlar<\/h2>\n\n<p class=\"wp-block-paragraph\">Tapu harc\u0131ndan muaf olanlar \u00f6zellikle:<\/p>\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n<ul class=\"wp-block-list\">\n<li>Ana ikametgah ile ilgili olarak <strong>e\u015flere veya kay\u0131tl\u0131 ortaklara<\/strong> \u00f6l\u00fcm halinde devirler, <strong>ya\u015fam alan\u0131 150 m\u00b2<\/strong>&#8216;yi a\u015fmad\u0131\u011f\u0131nda<\/li>\n\n\n\n<li><strong>Kamu yarar\u0131na<\/strong>, hay\u0131rsever veya dini <strong>kurulu\u015flar<\/strong> taraf\u0131ndan kazan\u0131mlar<\/li>\n\n\n\n<li>Kamula\u015ft\u0131rmalar veya <strong>resmi m\u00fcdahaleleri \u00f6nlemek<\/strong> amac\u0131yla devirler<\/li>\n\n\n\n<li><strong>Asgari s\u0131n\u0131rlar:<\/strong> vergi matrah\u0131 en fazla 1.100 \u20ac oldu\u011funda vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc yoktur (gayrimenkul b\u00f6l\u00fcnmesinde 2.000 \u20ac&#8217;ya kadar)<\/li>\n\n\n\n<li><strong>\u0130\u015fletme muafiyeti:<\/strong> bedelsiz i\u015flemlerde arazi varl\u0131\u011f\u0131 i\u00e7in 900.000 \u20ac veya tar\u0131m ve orman varl\u0131\u011f\u0131 i\u00e7in 360.000 \u20ac<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\" id=\"h-eintragungsgebuhr-in-das-grundbuch\">Tapu Siciline Kay\u0131t \u00dccreti<\/h2>\n\n<p class=\"wp-block-paragraph\">Tapu siciline kay\u0131t yaln\u0131zca mali idarenin \u00f6nceden <strong>sak\u0131nca 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=\"><strong>\u00a7 160 BAO<\/strong> uyar\u0131nca<\/a> d\u00fczenlemesi halinde m\u00fcmk\u00fcnd\u00fcr. Bu belgeyi tapu harc\u0131n\u0131 usul\u00fcne uygun \u00f6dedi\u011finizde veya b\u00f6yle bir har\u00e7 do\u011fmad\u0131\u011f\u0131nda al\u0131rs\u0131n\u0131z. <\/p>\n\n<p class=\"wp-block-paragraph\">Belirli kazan\u0131m gruplar\u0131 i\u00e7in <strong>kay\u0131t \u00fccreti<\/strong>:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Piyasa de\u011ferinin %1,1&#8217;i<\/strong> (\u00fc\u00e7\u00fcnc\u00fc ki\u015filer i\u00e7in)<\/li>\n\n\n\n<li><strong>\u00dc\u00e7 kat\u0131 birim de\u011ferin %1,1&#8217;i<\/strong> (aile \u00fcyeleri, e\u015fler, ana ikametgah\u0131 olan ya\u015fam ortaklar\u0131 i\u00e7in)<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\">Avukatl\u0131k Deste\u011fiyle Avantajlar\u0131n\u0131z<\/h2>\n\n<p class=\"wp-block-paragraph\">Sizin i\u00e7in kontrol ediyoruz:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>tapu harc\u0131 \u00f6deme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcz olup olmad\u0131\u011f\u0131n\u0131<\/li>\n\n\n\n<li>muafiyet veya indirim uygulan\u0131p uygulanmad\u0131\u011f\u0131n\u0131<\/li>\n\n\n\n<li>hangi vergi matrah\u0131 ve tarifenin uygulanaca\u011f\u0131n\u0131<\/li>\n\n\n\n<li>hangi s\u00fcrelerin, ba\u015fvurular\u0131n ve belgelerin uyulmas\u0131 gerekti\u011fini<\/li>\n<\/ul>\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-6b30bb7b \" 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\">Her mirasda tapu harc\u0131 \u00f6denir mi?<\/span><\/div><div class=\"uagb-faq-content\"><p>Evet. Tereke kapsam\u0131nda bir gayrimenkul ger\u00e7ek ki\u015fiye ge\u00e7ti\u011fi anda tapu harc\u0131 do\u011far. Yasal miras, vasiyet veya \u00f6l\u00fcm halinde ba\u011f\u0131\u015f yoluyla kazan\u0131m vergilendirilebilir; ancak yasal muafiyet uygulanmad\u0131\u011f\u0131 s\u00fcrece.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-e5d804a7 \" 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\">Tapu harc\u0131 ne zaman \u00f6denmeli?<\/span><\/div><div class=\"uagb-faq-content\"><p>Vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc \u00f6l\u00fcmle de\u011fil, teslimle do\u011far. \u00d6deme temel olarak tapu kayd\u0131ndan \u00f6nce yap\u0131lmal\u0131d\u0131r. Bunun i\u00e7in mali idarenin sak\u0131nca yoktur belgesi gereklidir.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-ee87113c \" 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\">Vergiyi taksitle de \u00f6deyebilir miyim?<\/span><\/div><div class=\"uagb-faq-content\"><p>Evet, kazan\u0131m ayr\u0131cal\u0131kl\u0131 aile \u00e7evresi i\u00e7inde ger\u00e7ekle\u015fti\u011fi ve %0,5 tarifesi uyguland\u0131\u011f\u0131 s\u00fcrece. Bu durumda be\u015f e\u015fit y\u0131ll\u0131k tutarda taksitle \u00f6deme m\u00fcmk\u00fcnd\u00fcr. Mali idareye ba\u015fvuru gereklidir.  <\/p><\/div><\/div><\/div>\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"Miras Hukukunda Tapu Harc\u0131 Bir gayrimenkul miras yoluyla el de\u011fi\u015ftirdi\u011finde, genellikle tapu harc\u0131 \u00f6denip \u00f6denmeyece\u011fi sorusu ortaya \u00e7\u0131kar. Cevap her zaman net de\u011fildir, \u00e7\u00fcnk\u00fc \u00f6l\u00fcm nedeniyle her kazan\u0131m vergiden muaf &#8230;","protected":false},"author":25,"featured_media":48570,"parent":43406,"menu_order":5,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[752],"tags":[],"class_list":["post-48568","page","type-page","status-publish","has-post-thumbnail","hentry","category-miras-hukuku-ihtiyat"],"acf":[],"uagb_featured_image_src":{"full":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht.webp",1920,1080,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht.webp",1920,1080,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht.webp",1920,1080,false],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht.webp",1536,864,false],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht.webp",1920,1080,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht-120x120.webp",120,120,true]},"uagb_author_info":{"display_name":"Simon Prem","author_link":"https:\/\/harlander-partner.eu\/tr\/author\/simon-prem\/"},"uagb_comment_info":0,"uagb_excerpt":"Miras Hukukunda Tapu Harc\u0131 Bir gayrimenkul miras yoluyla el de\u011fi\u015ftirdi\u011finde, genellikle tapu harc\u0131 \u00f6denip \u00f6denmeyece\u011fi sorusu ortaya \u00e7\u0131kar. Cevap her zaman net de\u011fildir, \u00e7\u00fcnk\u00fc \u00f6l\u00fcm nedeniyle her kazan\u0131m vergiden muaf ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/pages\/48568","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\/25"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/comments?post=48568"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/pages\/48568\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/pages\/43406"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/media\/48570"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/media?parent=48568"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/categories?post=48568"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/tags?post=48568"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}