{"status":true,"post":{"id":23851,"user_id":22,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 14:33:56","created_at":"2020-12-10T21:00:00.000000Z","updated_at":"2022-10-24T11:33:56.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":23851,"is_featured":0,"title":"\u0130\u015f kazas\u0131 nedeniyle \u00e7al\u0131\u015fan\u0131n ailesine \u00f6denen tazminat","slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"home_title":null,"sub_title":null,"category_id":73,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p style=\"text-align: right;\"><span class=\"large\"><strong>Osman Ar\u0131o\u011flu<\/strong><\/span><\/p>  <p><span class=\"large\">Gelir Vergisi Kanunu\u2019nun 9 ila 37\u2019nci maddeleri aras\u0131nda Gelir Vergisi Kanunu bak\u0131m\u0131ndan muafiyet istisna ve indirimler d\u00fczenlenmi\u015ftir. Hatta, yat\u0131r\u0131m indirimi m\u00fcessesesi, Gelir Vergisi Kanunu\u2019na ek maddeler \u015feklinde yine bu b\u00f6l\u00fcm\u00fcn sonuna eklenmi\u015ftir. Birka\u00e7 \u00f6rnek verecek olursak, \u00fccretlerle ilgili istisna 23\u2019\u00fcnc\u00fc maddede, serbest meslek kazan\u00e7lar\u0131yla ilgili istisna 18\u2019inci maddede d\u00fczenlenmi\u015ftir. <\/span><\/p>  <p><span class=\"large\"><strong>GVK 25\/2 MADDE DE\u011eERLEND\u0130RMES\u0130<\/strong><\/span><\/p>  <p><span class=\"large\">Kanunun 25\u2019inci maddesinde ise tazminat ve yard\u0131mlar ile ilgili istisnalar d\u00fczenlenmi\u015ftir. Maddede hangi tazminat ve yard\u0131mlar\u0131n istisna oldu\u011fu bentler halinde s\u0131ralanm\u0131\u015ft\u0131r. \u00d6l\u00fcm nedeniyle verilen tazminat ve yard\u0131mlar ise maddenin 1 numaral\u0131 bendinde belirtilmi\u015f olup an\u0131lan bent en g\u00fcncel haliyle aynen \u015fu \u015fekildedir: \u201c\u00d6l\u00fcm, engellilik ve hastal\u0131k sebebiyle verilen tazminat ve yard\u0131mlar ile 25\/8\/1999 tarihli ve 4447 say\u0131l\u0131 \u0130\u015fsizlik Sigortas\u0131 Kanunu uyar\u0131nca \u00f6denen i\u015fsizlik \u00f6dene\u011fi ve 22\/5\/2003 tarihli ve 4857 say\u0131l\u0131 \u0130\u015f Kanunu\u2019na g\u00f6re \u00f6denen i\u015fe ba\u015flatmama tazminat\u0131\u201d<\/span><\/p>  <p><span class=\"large\">Asl\u0131nda tazminat ve yard\u0131mlara ili\u015fkin madde, kanun uygulay\u0131c\u0131lar\u0131 bak\u0131m\u0131ndan \u00e7ok net ve bu nedenle de fazlaca uygulamas\u0131 olan bir madde de\u011fildir. Zaten bu bende ili\u015fkin de\u011fi\u015fiklik de sadece geli\u015fen zaman i\u00e7erisinde ifade g\u00fcncellemesinden ibaret olmu\u015ftur. <\/span><\/p>  <p><span class=\"large\">Bu bendin uygulamas\u0131na ili\u015fkin pek fazla tart\u0131\u015fma da olmam\u0131\u015f olacak ki, mukteza veya \u00f6zelge \u015feklinde a\u00e7\u0131klama da pek fazla de\u011fildir. Bu bende ili\u015fkin verilmi\u015f olan \u00f6zelgede ise madde adeta yeniden yaz\u0131lmaya \u00e7al\u0131\u015f\u0131larak yorum yap\u0131lm\u0131\u015ft\u0131r. Maddedeki ifadenin \u00fccretli \u00fczerinden yorumu yap\u0131lmaya \u00e7al\u0131\u015f\u0131lm\u0131\u015f ve \u00e7al\u0131\u015fan\u0131n bakmakla y\u00fck\u00fcml\u00fc oldu\u011fu ana, baba, e\u015f veya \u00e7ocu\u011funun \u00f6l\u00fcm\u00fc nedeniyle i\u015f\u00e7iye verilen yard\u0131m olarak de\u011ferlendirilmi\u015f. \u00c7al\u0131\u015fan\u0131n \u00f6l\u00fcm\u00fc halinde ise ailesine yap\u0131lan yard\u0131m\u0131n Gelir Vergisi Kanunu\u2019nda say\u0131lan gelir unsurlar\u0131na girmedi\u011fi de\u011ferlendirilerek, veraset ve intikal vergisinin konusuna girdi\u011fi ifade edilmi\u015ftir. Bu \u00f6zelgedeki de\u011ferlendirme, \u00e7al\u0131\u015fan\u0131n \u00f6l\u00fcm\u00fc nedeniyle i\u015fverenin herhangi bir y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc olmaks\u0131z\u0131n ailesine yapt\u0131\u011f\u0131 yard\u0131m \u00fczerinden de\u011ferlendirildi\u011finde yoruma biz de kat\u0131l\u0131yoruz. Ancak bir i\u015f kazas\u0131 sonucu \u00e7al\u0131\u015fan\u0131n \u00f6l\u00fcm\u00fc nedeniyle gerek arabulucu kanal\u0131yla gerekse \u00e7al\u0131\u015fan\u0131n ailesiyle yap\u0131lan sulh yoluyla \u00f6denen bir tazminat olmas\u0131 durumunda bu g\u00f6r\u00fc\u015fe kat\u0131lman\u0131n m\u00fcmk\u00fcn olmad\u0131\u011f\u0131n\u0131 d\u00fc\u015f\u00fcn\u00fcyoruz. <\/span><br><span class=\"large\"> O zaman bu \u00f6deme bir anlamda i\u015fverenin bir y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc gere\u011fi \u00f6denmi\u015f bir tazminat durumunda olacak ve ivazs\u0131z intikal kapsam\u0131nda veraset ve intikal vergisi kapsam\u0131na girmesi de s\u00f6z konusu olmayacakt\u0131r. Zira, kanunun 2\u2019inci maddesinin (d) bendinde parantez i\u00e7i h\u00fck\u00fcm olarak maddi veya manevi bir zarar kar\u015f\u0131l\u0131\u011f\u0131 verilen tazminatlar\u0131n ivazs\u0131z intikal say\u0131lmayaca\u011f\u0131 belirtilmi\u015ftir. <\/span><\/p>  <p><span class=\"large\"><strong>SONU\u00c7 VE KANAAT\u0130M\u0130Z<\/strong><\/span><\/p>  <p><span class=\"large\">T\u00fcm bu yorumlar \u00e7er\u00e7evesinde bakt\u0131\u011f\u0131m\u0131zda; Gelir Vergisi Kanunu\u2019nun 25\u2019inci maddesinin 1 numaral\u0131 bendinde yaz\u0131l\u0131 olan ve \u00f6l\u00fcm nedeniyle verilen tazminat\u0131, bir i\u015fyerinde kaza sonucu vefat eden \u00e7al\u0131\u015fan\u0131n ailesine; sulh yoluyla veya arabulucu yoluyla verilen bir tazminat olmas\u0131 durumunda madde kapsam\u0131nda de\u011ferlendirilmesi gerekti\u011fi ve gelir vergisi ve veraset intikal vergisi kapsam\u0131nda olmad\u0131\u011f\u0131 sonucuna ula\u015f\u0131yoruz. <\/span><\/p>  <p><span class=\"large\">Bir \u00e7al\u0131\u015fan\u0131n kaza d\u0131\u015f\u0131nda vefat\u0131 nedeniyle ailesine \u00f6denen para yard\u0131m kapsam\u0131na girece\u011finden ve bir y\u00fck\u00fcml\u00fcl\u00fckle veya bedelle ba\u011flant\u0131 kurulamad\u0131\u011f\u0131nda ise \u00f6zelge g\u00f6r\u00fc\u015f\u00fc do\u011frultusunda gelir vergisi ile ba\u011flant\u0131 kurulmaks\u0131z\u0131n veraset ve intikal vergisi kapsam\u0131nda ivazs\u0131z intikal olarak de\u011ferlendirilmesi gerekti\u011fi sonucuna ula\u015f\u0131yoruz.<\/span><\/p>  \t\t\t\t","slug":"is-kazasi-nedeniyle-calisanin-ailesine-odenen-tazminat","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"\u0130\u015f kazas\u0131 nedeniyle \u00e7al\u0131\u015fan\u0131n ailesine \u00f6denen tazminat","meta_description":"Osman Ar\u0131o\u011flu","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":1084,"cropped_1200x675":null,"user":{"id":22,"name":"OSMAN","surname":"ARIO\u011eLU","email":"osman-arioglu@gmail.com","slug":"osman-arioglu","avatar":"\/front\/uploads\/avatar\/1733691600PhnV7uz5limxSFX.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-10-19T14:42:06.000000Z","updated_at":"2024-12-18T09:49:41.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":23950,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":23851,"locale":"tr","category_id":73,"title":"\u0130\u015f kazas\u0131 nedeniyle \u00e7al\u0131\u015fan\u0131n ailesine \u00f6denen tazminat","home_title":null,"sub_title":null,"slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"subtitleuse":0,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p style=\"text-align: right;\"><span class=\"large\"><strong>Osman Ar\u0131o\u011flu<\/strong><\/span><\/p>  <p><span class=\"large\">Gelir Vergisi Kanunu\u2019nun 9 ila 37\u2019nci maddeleri aras\u0131nda Gelir Vergisi Kanunu bak\u0131m\u0131ndan muafiyet istisna ve indirimler d\u00fczenlenmi\u015ftir. Hatta, yat\u0131r\u0131m indirimi m\u00fcessesesi, Gelir Vergisi Kanunu\u2019na ek maddeler \u015feklinde yine bu b\u00f6l\u00fcm\u00fcn sonuna eklenmi\u015ftir. Birka\u00e7 \u00f6rnek verecek olursak, \u00fccretlerle ilgili istisna 23\u2019\u00fcnc\u00fc maddede, serbest meslek kazan\u00e7lar\u0131yla ilgili istisna 18\u2019inci maddede d\u00fczenlenmi\u015ftir. <\/span><\/p>  <p><span class=\"large\"><strong>GVK 25\/2 MADDE DE\u011eERLEND\u0130RMES\u0130<\/strong><\/span><\/p>  <p><span class=\"large\">Kanunun 25\u2019inci maddesinde ise tazminat ve yard\u0131mlar ile ilgili istisnalar d\u00fczenlenmi\u015ftir. Maddede hangi tazminat ve yard\u0131mlar\u0131n istisna oldu\u011fu bentler halinde s\u0131ralanm\u0131\u015ft\u0131r. \u00d6l\u00fcm nedeniyle verilen tazminat ve yard\u0131mlar ise maddenin 1 numaral\u0131 bendinde belirtilmi\u015f olup an\u0131lan bent en g\u00fcncel haliyle aynen \u015fu \u015fekildedir: \u201c\u00d6l\u00fcm, engellilik ve hastal\u0131k sebebiyle verilen tazminat ve yard\u0131mlar ile 25\/8\/1999 tarihli ve 4447 say\u0131l\u0131 \u0130\u015fsizlik Sigortas\u0131 Kanunu uyar\u0131nca \u00f6denen i\u015fsizlik \u00f6dene\u011fi ve 22\/5\/2003 tarihli ve 4857 say\u0131l\u0131 \u0130\u015f Kanunu\u2019na g\u00f6re \u00f6denen i\u015fe ba\u015flatmama tazminat\u0131\u201d<\/span><\/p>  <p><span class=\"large\">Asl\u0131nda tazminat ve yard\u0131mlara ili\u015fkin madde, kanun uygulay\u0131c\u0131lar\u0131 bak\u0131m\u0131ndan \u00e7ok net ve bu nedenle de fazlaca uygulamas\u0131 olan bir madde de\u011fildir. Zaten bu bende ili\u015fkin de\u011fi\u015fiklik de sadece geli\u015fen zaman i\u00e7erisinde ifade g\u00fcncellemesinden ibaret olmu\u015ftur. <\/span><\/p>  <p><span class=\"large\">Bu bendin uygulamas\u0131na ili\u015fkin pek fazla tart\u0131\u015fma da olmam\u0131\u015f olacak ki, mukteza veya \u00f6zelge \u015feklinde a\u00e7\u0131klama da pek fazla de\u011fildir. Bu bende ili\u015fkin verilmi\u015f olan \u00f6zelgede ise madde adeta yeniden yaz\u0131lmaya \u00e7al\u0131\u015f\u0131larak yorum yap\u0131lm\u0131\u015ft\u0131r. Maddedeki ifadenin \u00fccretli \u00fczerinden yorumu yap\u0131lmaya \u00e7al\u0131\u015f\u0131lm\u0131\u015f ve \u00e7al\u0131\u015fan\u0131n bakmakla y\u00fck\u00fcml\u00fc oldu\u011fu ana, baba, e\u015f veya \u00e7ocu\u011funun \u00f6l\u00fcm\u00fc nedeniyle i\u015f\u00e7iye verilen yard\u0131m olarak de\u011ferlendirilmi\u015f. \u00c7al\u0131\u015fan\u0131n \u00f6l\u00fcm\u00fc halinde ise ailesine yap\u0131lan yard\u0131m\u0131n Gelir Vergisi Kanunu\u2019nda say\u0131lan gelir unsurlar\u0131na girmedi\u011fi de\u011ferlendirilerek, veraset ve intikal vergisinin konusuna girdi\u011fi ifade edilmi\u015ftir. Bu \u00f6zelgedeki de\u011ferlendirme, \u00e7al\u0131\u015fan\u0131n \u00f6l\u00fcm\u00fc nedeniyle i\u015fverenin herhangi bir y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc olmaks\u0131z\u0131n ailesine yapt\u0131\u011f\u0131 yard\u0131m \u00fczerinden de\u011ferlendirildi\u011finde yoruma biz de kat\u0131l\u0131yoruz. Ancak bir i\u015f kazas\u0131 sonucu \u00e7al\u0131\u015fan\u0131n \u00f6l\u00fcm\u00fc nedeniyle gerek arabulucu kanal\u0131yla gerekse \u00e7al\u0131\u015fan\u0131n ailesiyle yap\u0131lan sulh yoluyla \u00f6denen bir tazminat olmas\u0131 durumunda bu g\u00f6r\u00fc\u015fe kat\u0131lman\u0131n m\u00fcmk\u00fcn olmad\u0131\u011f\u0131n\u0131 d\u00fc\u015f\u00fcn\u00fcyoruz. <\/span><br><span class=\"large\"> O zaman bu \u00f6deme bir anlamda i\u015fverenin bir y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc gere\u011fi \u00f6denmi\u015f bir tazminat durumunda olacak ve ivazs\u0131z intikal kapsam\u0131nda veraset ve intikal vergisi kapsam\u0131na girmesi de s\u00f6z konusu olmayacakt\u0131r. Zira, kanunun 2\u2019inci maddesinin (d) bendinde parantez i\u00e7i h\u00fck\u00fcm olarak maddi veya manevi bir zarar kar\u015f\u0131l\u0131\u011f\u0131 verilen tazminatlar\u0131n ivazs\u0131z intikal say\u0131lmayaca\u011f\u0131 belirtilmi\u015ftir. <\/span><\/p>  <p><span class=\"large\"><strong>SONU\u00c7 VE KANAAT\u0130M\u0130Z<\/strong><\/span><\/p>  <p><span class=\"large\">T\u00fcm bu yorumlar \u00e7er\u00e7evesinde bakt\u0131\u011f\u0131m\u0131zda; Gelir Vergisi Kanunu\u2019nun 25\u2019inci maddesinin 1 numaral\u0131 bendinde yaz\u0131l\u0131 olan ve \u00f6l\u00fcm nedeniyle verilen tazminat\u0131, bir i\u015fyerinde kaza sonucu vefat eden \u00e7al\u0131\u015fan\u0131n ailesine; sulh yoluyla veya arabulucu yoluyla verilen bir tazminat olmas\u0131 durumunda madde kapsam\u0131nda de\u011ferlendirilmesi gerekti\u011fi ve gelir vergisi ve veraset intikal vergisi kapsam\u0131nda olmad\u0131\u011f\u0131 sonucuna ula\u015f\u0131yoruz. <\/span><\/p>  <p><span class=\"large\">Bir \u00e7al\u0131\u015fan\u0131n kaza d\u0131\u015f\u0131nda vefat\u0131 nedeniyle ailesine \u00f6denen para yard\u0131m kapsam\u0131na girece\u011finden ve bir y\u00fck\u00fcml\u00fcl\u00fckle veya bedelle ba\u011flant\u0131 kurulamad\u0131\u011f\u0131nda ise \u00f6zelge g\u00f6r\u00fc\u015f\u00fc do\u011frultusunda gelir vergisi ile ba\u011flant\u0131 kurulmaks\u0131z\u0131n veraset ve intikal vergisi kapsam\u0131nda ivazs\u0131z intikal olarak de\u011ferlendirilmesi gerekti\u011fi sonucuna ula\u015f\u0131yoruz.<\/span><\/p>  \t\t\t\t","slug":"is-kazasi-nedeniyle-calisanin-ailesine-odenen-tazminat","orjinalimage":null,"news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"cropped_638x552":null,"cropped_310x208":null,"cropped_416x247":null,"cropped_197x247":null,"cropped_416x600":null,"cropped_1200x675":null,"tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"\u0130\u015f kazas\u0131 nedeniyle \u00e7al\u0131\u015fan\u0131n ailesine \u00f6denen tazminat","meta_description":"Osman Ar\u0131o\u011flu","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1084,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}