{"id":48672,"date":"2025-08-25T09:15:59","date_gmt":"2025-08-25T07:15:59","guid":{"rendered":"https:\/\/harlander-partner.eu\/miras-hukuku-ve-onlemler\/olumden-sonra-vakif\/"},"modified":"2025-11-25T14:26:46","modified_gmt":"2025-11-25T13:26:46","slug":"olumden-sonra-vakif","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/tr\/miras-hukuku-ve-onlemler\/olumden-sonra-vakif\/","title":{"rendered":"\u00d6l\u00fcmden sonra vak\u0131f"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>\u00d6l\u00fcmden sonra vak\u0131f<\/h2><ul><li><a href=\"#h-stiftung-von-todes-wegen\" data-level=\"2\">\u00d6l\u00fcmden sonra vak\u0131f<\/a><\/li><li><a href=\"#h-errichtung-einer-stiftung-von-todes-wegen\" data-level=\"2\">\u00d6l\u00fcmden sonra vak\u0131f kurulmas\u0131<\/a><\/li><li><a href=\"#h-mindestinhalt-der-stiftungsurkunde\" data-level=\"2\">Vak\u0131f senedinin asgari i\u00e7eri\u011fi<\/a><\/li><li><a href=\"#h-auswirkungen-fur-begunstigte-und-erben\" data-level=\"2\">Yararlan\u0131c\u0131lar ve miras\u00e7\u0131lar i\u00e7in etkiler<\/a><\/li><li><a href=\"#h-wirtschaftliche-betrachtungsweise\" data-level=\"2\">Ekonomik bak\u0131\u015f a\u00e7\u0131s\u0131<\/a><\/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-stiftung-von-todes-wegen\">\u00d6l\u00fcmden sonra vak\u0131f<\/h2>\n\n<p class=\"wp-block-paragraph\">\u00d6l\u00fcmden sonra vak\u0131f, miras b\u0131rakman\u0131n \u00f6zel bir \u015feklidir. Miras b\u0131rakan, son irade beyan\u0131nda malvarl\u0131\u011f\u0131n\u0131n bir k\u0131sm\u0131n\u0131n veya tamam\u0131n\u0131n bir vakfa tahsis edilece\u011fini belirler. Bu vak\u0131f ancak vakf\u0131 kuran\u0131n \u00f6l\u00fcm\u00fcnden sonra y\u00fcr\u00fcrl\u00fc\u011fe girer. Bu durumda d\u00fczenli olarak <strong>\u00d6zel Vak\u0131f Kanunu (PSG) anlam\u0131nda <\/strong><a href=\"https:\/\/www.ris.bka.gv.at\/GeltendeFassung.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10003154\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>\u00f6zel vak\u0131f<\/strong><\/a> s\u00f6z konusudur.   <\/p>\n\n<p class=\"wp-block-paragraph\">Kurulu\u015f, noter senedi \u015feklinde d\u00fczenlenmesi gereken <strong>son irade vak\u0131f beyan\u0131<\/strong> ile ger\u00e7ekle\u015fir. Ya\u015farken kurulan vak\u0131ftan farkl\u0131 olarak, son irade beyan\u0131 ile \u00f6n vak\u0131f olu\u015fmaz. Aksine kurulu\u015f, vakf\u0131 kuran\u0131n \u00f6l\u00fcm\u00fc ile <strong>geciktirici \u015farta ba\u011fl\u0131d\u0131r<\/strong>.  <\/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\">\u00d6l\u00fcmden sonra vak\u0131f, miras b\u0131rakan\u0131n vasiyetnamesinde malvarl\u0131\u011f\u0131n\u0131 ancak \u00f6l\u00fcm\u00fcnden sonra olu\u015facak bir vakfa tahsis etmesi anlam\u0131na gelir.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-block-45819ab6\"><picture>\n\t\t<source srcset=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen-352x198.webp\" >\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen.webp\" alt=\"\u00d6l\u00fcmden sonra vak\u0131f: Vasiyetname ile kurulmas\u0131, vergisel sonu\u00e7lar\u0131 ve sakl\u0131 pay hesaplamas\u0131 hukuki g\u00fcvenlik i\u00e7inde a\u00e7\u0131klanm\u0131\u015ft\u0131r.\" >\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-errichtung-einer-stiftung-von-todes-wegen\">\u00d6l\u00fcmden sonra vak\u0131f kurulmas\u0131<\/h2>\n\n<ul class=\"wp-block-list\">\n<li><strong>Y\u00fcr\u00fcrl\u00fck<\/strong>: Vak\u0131f ancak ilgili idari veya adli i\u015flem (onay veya ticaret sicili kayd\u0131) ile t\u00fczel ki\u015filik kazan\u0131r.<\/li>\n\n\n\n<li><strong>Vasiyetname ile<\/strong>: Miras b\u0131rakan vakf\u0131 miras\u00e7\u0131 veya vasiyet alacakl\u0131s\u0131 olarak belirler.<\/li>\n\n\n\n<li><strong>\u015eekil kurallar\u0131<\/strong>: \u00d6zel vak\u0131fta zorunlu olarak noter senedi gereklidir ve ayr\u0131ca vak\u0131f senedinin asgari i\u00e7erikleri korunmal\u0131d\u0131r.<\/li>\n\n\n\n<li><strong>\u00d6zellik<\/strong>: \u00d6n vak\u0131f de\u011fil, \u00f6l\u00fcm ile geciktirici \u015fart.<\/li>\n<\/ul>\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\">\u201eEine Stiftung von Todes wegen er\u00f6ffnet gro\u00dfe Gestaltungsm\u00f6glichkeiten, erfordert jedoch eine pr\u00e4zise rechtliche und steuerliche Ausarbeitung, um den letzten Willen tats\u00e4chlich durchzusetzen.\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-mindestinhalt-der-stiftungsurkunde\">Vak\u0131f senedinin asgari i\u00e7eri\u011fi<\/h2>\n\n<p class=\"wp-block-paragraph\">Son irade beyan\u0131nda \u00f6zellikle a\u015fa\u011f\u0131daki noktalar yer almal\u0131d\u0131r:<\/p>\n\n<ol class=\"wp-block-list\">\n<li><strong>Malvarl\u0131\u011f\u0131n\u0131n tahsisi<\/strong> <\/li>\n\n\n\n<li><strong>Vak\u0131f amac\u0131<\/strong> <\/li>\n\n\n\n<li><strong>Yararlan\u0131c\u0131lar<\/strong>: somut ki\u015filer veya bunlar\u0131 belirleyen bir makam; kamuoyunun yararland\u0131\u011f\u0131 durumlarda ge\u00e7erli de\u011fildir <\/li>\n\n\n\n<li>\u00d6zel vakf\u0131n <strong>ad\u0131 ve merkezi<\/strong> <\/li>\n\n\n\n<li><strong>Vakf\u0131 kurana ili\u015fkin bilgiler<\/strong>: Ad, adres, do\u011fum tarihi<\/li>\n\n\n\n<li><strong>S\u00fcrenin belirlenmesi<\/strong>: Belirli veya belirsiz s\u00fcre i\u00e7in kurulu\u015f<\/li>\n<\/ol>\n\n<h2 class=\"wp-block-heading\">Vergisel y\u00f6nler<\/h2>\n\n<p class=\"wp-block-paragraph\">\u00d6zel vakfa malvarl\u0131\u011f\u0131 devredilmesinde farkl\u0131 vergisel sonu\u00e7lar dikkate al\u0131nmal\u0131d\u0131r. Temel olarak her kar\u015f\u0131l\u0131ks\u0131z ba\u011f\u0131\u015f <g id=\"gid_0\">%2,5 vak\u0131f giri\u015f vergisi<\/g> ile y\u00fck\u00fcml\u00fcd\u00fcr. Gayrimenkul devri s\u00f6z konusu oldu\u011funda ek olarak <g id=\"gid_1\">%3,5 tapu harc\u0131<\/g> ve <g id=\"gid_2\">%1,1 tapu sicil kay\u0131t \u00fccreti<\/g> olu\u015fur. Belirli \u015fartlar alt\u0131nda y\u00fck \u00f6nemli \u00f6l\u00e7\u00fcde daha y\u00fcksek olabilir: \u00d6zel Vak\u0131f Kanunu ile kar\u015f\u0131la\u015ft\u0131r\u0131labilir vak\u0131f mevcut de\u011filse veya \u00f6zel istisna durumlar\u0131 ge\u00e7erliyse, vergi <strong>%25<\/strong> olur.   <\/p>\n\n<p class=\"wp-block-paragraph\">\u00d6l\u00fcmden sonra \u00f6zel vakfa tahsis edilen <strong>nihai vergilendirilmi\u015f sermaye varl\u0131\u011f\u0131<\/strong> i\u00e7in \u00f6nemli bir istisna mevcuttur. Bu, vak\u0131f giri\u015f vergisinden muaft\u0131r. Ancak vergi muafiyeti kapsam\u0131na, ba\u011fl\u0131 gelirler i\u00e7in %27,5 \u00f6zel vergi oran\u0131n\u0131n uyguland\u0131\u011f\u0131 <strong>sermaye \u015firketlerindeki paylar<\/strong> girmez.  <\/p>\n\n<p class=\"wp-block-paragraph\">Vakf\u0131 kuranlar i\u00e7in bu, hem tahsis edilen malvarl\u0131\u011f\u0131n\u0131n t\u00fcr\u00fcn\u00fcn hem de bile\u015fiminin vergisel y\u00fck \u00fczerinde belirleyici oldu\u011fu anlam\u0131na gelir. Bu nedenle vakf\u0131n istenen amac\u0131na en iyi \u015fekilde ula\u015fmak i\u00e7in dikkatli hukuki ve vergisel planlama vazge\u00e7ilmezdir. <\/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-auswirkungen-fur-begunstigte-und-erben\">Yararlan\u0131c\u0131lar ve miras\u00e7\u0131lar i\u00e7in etkiler<\/h2>\n\n<ul class=\"wp-block-list\">\n<li><strong>\u00c7ifte hesaplama yok<\/strong>: Malvarl\u0131\u011f\u0131n\u0131n vakfa tahsis edilip edilmedi\u011fi veya ayn\u0131 zamanda yararlan\u0131c\u0131 konumu verilip verilmedi\u011fi \u00e7ifte dikkate al\u0131nmaz. Yaln\u0131zca fiilen tahsis edilen malvarl\u0131\u011f\u0131 belirleyicidir. <\/li>\n\n\n\n<li><strong>Da\u011f\u0131t\u0131mlar<\/strong>: Yararlan\u0131c\u0131n\u0131n miras b\u0131rakan\u0131n \u00f6l\u00fcm\u00fcne kadar ald\u0131\u011f\u0131 ve \u00f6l\u00fcmden sonra hala alaca\u011f\u0131 t\u00fcm da\u011f\u0131t\u0131mlar eklenir.<\/li>\n\n\n\n<li><strong>Gelecekteki da\u011f\u0131t\u0131mlarda belirsizlik<\/strong>: Sakl\u0131 pay hakk\u0131 sahipleri, hukuki olarak icra edilebilir olmasa bile, tahmini gelecekteki da\u011f\u0131t\u0131mlar\u0131 da hesaba katmak zorundad\u0131r.<\/li>\n<\/ul>\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\">\u201eGerade bei der Einbindung von Pflichtteilsberechtigten ist anwaltliche Begleitung unverzichtbar, da andernfalls das Risiko von Streitigkeiten und erheblichen Steuerbelastungen besteht.\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-wirtschaftliche-betrachtungsweise\">Ekonomik bak\u0131\u015f a\u00e7\u0131s\u0131<\/h2>\n\n<p class=\"wp-block-paragraph\">\u00d6zel vakfa yap\u0131lan klasik ba\u011f\u0131\u015flar\u0131n yan\u0131 s\u0131ra, sakl\u0131 pay hesaplamas\u0131nda ekonomik malvarl\u0131\u011f\u0131 kaymalar\u0131 da rol oynayabilir. Bunlara \u00f6zellikle belirli ki\u015fileri kay\u0131ran \u015firket s\u00f6zle\u015fmelerindeki halef d\u00fczenlemeleri ve yabanc\u0131 vak\u0131flara yap\u0131lan ba\u011f\u0131\u015flar dahildir. Ekonomik olarak tek tarafl\u0131 kay\u0131rman\u0131n ger\u00e7ekle\u015fti\u011fi kar\u015f\u0131la\u015ft\u0131r\u0131labilir d\u00fczenlemeler de i\u00e7tihat taraf\u0131ndan kapsam\u0131na al\u0131n\u0131r. Belirleyici olan her zaman ekonomik bak\u0131\u015f a\u00e7\u0131s\u0131d\u0131r: Yaln\u0131zca malvarl\u0131\u011f\u0131 devrinin bi\u00e7imsel yap\u0131s\u0131 de\u011fil, sakl\u0131 pay hakk\u0131 sahiplerinin konumu \u00fczerindeki fiili etkisi belirleyicidir.   <\/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\">\u00d6l\u00fcmden sonra vak\u0131f kurulmas\u0131 karma\u015f\u0131kt\u0131r ve say\u0131s\u0131z hukuki ve vergisel tuzaklarla ba\u011flant\u0131l\u0131d\u0131r. K\u00fc\u00e7\u00fck \u015fekil hatalar\u0131 bile son irade beyan\u0131n\u0131n ge\u00e7ersizli\u011fine yol a\u00e7abilir. Ayn\u0131 \u015fekilde kurulu\u015f veya ama\u00e7 belirleme tam olarak d\u00fczenlenmezse vergisel dezavantajlar tehdit edebilir.  <\/p>\n\n<p class=\"wp-block-paragraph\">Bizim gibi uzmanla\u015fm\u0131\u015f bir hukuk b\u00fcrosu size \u015fu konularda destek olur:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>vakf\u0131n <strong>hukuki g\u00fcvenlik i\u00e7inde kurulmas\u0131n\u0131<\/strong> ger\u00e7ekle\u015ftirmek,<\/li>\n\n\n\n<li><strong>vergisel y\u00fck\u00fc optimize etmek<\/strong>,<\/li>\n\n\n\n<li>malvarl\u0131\u011f\u0131n\u0131n <strong>istenen ama\u00e7 ba\u011fl\u0131l\u0131\u011f\u0131n\u0131<\/strong> g\u00fcvence alt\u0131na almak ve<\/li>\n\n\n\n<li>vakf\u0131 gerekli t\u00fcm sicillere kaydetmek.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">B\u00f6ylece son iradenizin hukuki ve ekonomik olarak en iyi \u015fekilde uygulanaca\u011f\u0131 g\u00fcvencesini elde edersiniz.<\/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-faqc1 \" 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\">\u00d6l\u00fcmden sonra vak\u0131f ne zaman olu\u015fur?<\/span><\/div><div class=\"uagb-faq-content\"><p>Vak\u0131f ancak vakf\u0131 kuran\u0131n \u00f6l\u00fcm\u00fc ve ard\u0131ndan ticaret siciline kay\u0131t veya makam taraf\u0131ndan onay ile t\u00fczel ki\u015filik kazan\u0131r. \u00d6l\u00fcmden \u00f6nce \u00f6n vak\u0131f yoktur. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faqc2 \" 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\">Vak\u0131f senedi hangi bilgileri i\u00e7ermelidir?<\/span><\/div><div class=\"uagb-faq-content\"><p>Zorunlu olarak gerekli olanlar malvarl\u0131\u011f\u0131 tahsisi, vak\u0131f amac\u0131, yararlan\u0131c\u0131lar, vakf\u0131n ad\u0131 ve merkezi, vakf\u0131 kurana ili\u015fkin bilgiler ve s\u00fcrenin belirlenmesidir.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faqc3 \" 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\">\u00d6zel vakfa yap\u0131lan ba\u011f\u0131\u015flar sakl\u0131 payda nas\u0131l dikkate al\u0131n\u0131r?<\/span><\/div><div class=\"uagb-faq-content\"><p>2017&#8217;den beri malvarl\u0131\u011f\u0131 tahsisleri ve yararlan\u0131c\u0131 olarak konum, hesaba kat\u0131lmas\u0131 gereken ba\u011f\u0131\u015flar olarak ge\u00e7erlidir. Sakl\u0131 pay hakk\u0131 sahipleri da\u011f\u0131t\u0131mlar\u0131 zaman s\u0131n\u0131r\u0131 olmaks\u0131z\u0131n sakl\u0131 paylar\u0131na hesaba katmak zorundad\u0131r. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faqc4 \" 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\">Vakfa devir s\u0131ras\u0131nda hangi vergiler olu\u015fur?<\/span><\/div><div class=\"uagb-faq-content\"><p>Temel olarak %2,5 vak\u0131f giri\u015f vergisi. Gayrimenkullerde ek olarak %3,5 tapu harc\u0131 ve %1,1 tapu \u00fccreti. \u00d6zel durumlarda y\u00fck %25&#8217;e y\u00fckselir.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faqc5 \" 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\">Vakfa vergisiz ba\u011f\u0131\u015f var m\u0131?<\/span><\/div><div class=\"uagb-faq-content\"><p>Evet. Nihai vergilendirilmi\u015f sermaye varl\u0131\u011f\u0131 vergisizdir, ancak gelirler i\u00e7in %27,5 \u00f6zel vergi oran\u0131n\u0131n uygulanabilir oldu\u011fu sermaye \u015firketlerindeki paylar bunun d\u0131\u015f\u0131ndad\u0131r. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faqc6 \" 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\">\u00d6l\u00fcmden sonra vak\u0131f sakl\u0131 pay haklar\u0131n\u0131 hari\u00e7 tutabilir mi?<\/span><\/div><div class=\"uagb-faq-content\"><p>Hay\u0131r. Vak\u0131f tek ba\u015f\u0131na sakl\u0131 pay haklar\u0131n\u0131 a\u015fmak i\u00e7in uygun de\u011fildir. Yaln\u0131zca sakl\u0131 pay feragati veya miras hukuku \u00f6zel d\u00fczenlemeleri ile etkili ayr\u0131m sa\u011flanabilir.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faqc7 \" 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\">\u00d6l\u00fcmden sonra vakf\u0131n hangi avantajlar\u0131 vard\u0131r?<\/span><\/div><div class=\"uagb-faq-content\"><p>Aile malvarl\u0131\u011f\u0131n\u0131n uzun vadeli g\u00fcvence alt\u0131na al\u0131nmas\u0131n\u0131, yak\u0131nlar\u0131n bak\u0131m\u0131n\u0131 ve nesiller boyunca kamu yarar\u0131na veya ki\u015fisel ama\u00e7lar\u0131n ger\u00e7ekle\u015ftirilmesini sa\u011flar.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faqc8 \" 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\">\u00d6l\u00fcmden sonra vakf\u0131 kim kurabilir?<\/span><\/div><div class=\"uagb-faq-content\"><p>\u00d6l\u00fcmden sonra vak\u0131f yaln\u0131zca ger\u00e7ek ki\u015fi taraf\u0131ndan vakf\u0131 kuran olarak kurulabilir. Bu \u015fekilde yaln\u0131zca bir vakf\u0131 kuran kabul edilir. <\/p><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"\u00d6l\u00fcmden sonra vak\u0131f \u00d6l\u00fcmden sonra vak\u0131f, miras b\u0131rakman\u0131n \u00f6zel bir \u015feklidir. Miras b\u0131rakan, son irade beyan\u0131nda malvarl\u0131\u011f\u0131n\u0131n bir k\u0131sm\u0131n\u0131n veya tamam\u0131n\u0131n bir vakfa tahsis edilece\u011fini belirler. Bu vak\u0131f ancak vakf\u0131 &#8230;","protected":false},"author":25,"featured_media":48674,"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-48672","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\/Stiftung-von-Todes-wegen.webp",1920,1080,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen.webp",1920,1080,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen.webp",1920,1080,false],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen.webp",1536,864,false],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen.webp",1920,1080,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen-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":"\u00d6l\u00fcmden sonra vak\u0131f \u00d6l\u00fcmden sonra vak\u0131f, miras b\u0131rakman\u0131n \u00f6zel bir \u015feklidir. Miras b\u0131rakan, son irade beyan\u0131nda malvarl\u0131\u011f\u0131n\u0131n bir k\u0131sm\u0131n\u0131n veya tamam\u0131n\u0131n bir vakfa tahsis edilece\u011fini belirler. Bu vak\u0131f ancak vakf\u0131 ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/pages\/48672","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=48672"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/pages\/48672\/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\/48674"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/media?parent=48672"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/categories?post=48672"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/tags?post=48672"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}