{"id":11310,"date":"2021-09-09T15:08:21","date_gmt":"2021-09-09T12:08:21","guid":{"rendered":"https:\/\/turhanlaw.com\/?p=11310\/"},"modified":"2023-01-03T04:32:30","modified_gmt":"2023-01-03T01:32:30","slug":"ikale-sozlesmesi-ile-odenen-ihbar-tazminatinin-vergilendirilmesi","status":"publish","type":"post","link":"https:\/\/turhanlaw.com\/en\/ikale-sozlesmesi-ile-odenen-ihbar-tazminatinin-vergilendirilmesi\/","title":{"rendered":"\u0130kale S\u00f6zle\u015fmesi \u0130le \u00d6denen \u0130hbar Tazminat\u0131n\u0131n Vergilendirilmesi"},"content":{"rendered":"<div class=\"pdfprnt-buttons pdfprnt-buttons-post pdfprnt-top-left\"><a href=\"https:\/\/turhanlaw.com\/en\/wp-json\/wp\/v2\/posts\/11310?print=pdf\" class=\"pdfprnt-button pdfprnt-button-pdf\" target=\"_blank\" ><\/a><\/div><p style=\"text-align: center;\"><strong>\u0130KALE S\u00d6ZLE\u015eMES\u0130 \u0130LE \u00d6DENEN \u0130HBAR TAZM\u0130NATININ VERG\u0130LEND\u0130R\u0130LMES\u0130 <\/strong><\/p>\n<p>Kural olarak, ihbar tazminat\u0131 vergiden muaf olmay\u0131p gelir vergisine tabidir. Bu do\u011frultuda, 27\/03\/2018 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe giren 7103 say\u0131l\u0131 Kanun\u2019un<a href=\"#_ftn1\" name=\"_ftnref1\">[1]<\/a> 7. Maddesi ile <em>\u201chizmet s\u00f6zle\u015fmesi sona erdikten sonra; kar\u015f\u0131l\u0131kl\u0131 sonland\u0131rma s\u00f6zle\u015fmesi veya ikale s\u00f6zle\u015fmesi kapsam\u0131nda \u00f6denen tazminatlar, i\u015f kayb\u0131 tazminatlar\u0131, i\u015f sonu tazminatlar\u0131, i\u015f g\u00fcvencesi tazminatlar\u0131 gibi \u00e7e\u015fitli adlar alt\u0131nda yap\u0131lan \u00f6demeler ve yard\u0131mlar\u201d<\/em> \u00fccret say\u0131lm\u0131\u015ft\u0131r. Dolay\u0131s\u0131yla ikale s\u00f6zle\u015fmesi alt\u0131nda \u00f6denen ihbar tazminatlar\u0131 da gelir vergisine tabi olacakt\u0131r. Ancak 27\/03\/2018 tarihinden \u00f6nce i\u015f akdi ikale s\u00f6zle\u015fmesi ile sonland\u0131r\u0131lan i\u015f\u00e7iye \u00f6denen ihbar tazminat\u0131n\u0131n hukuki niteli\u011finde ve dolay\u0131s\u0131yla vergilendirilmesinde B\u00f6lge \u0130dare Mahkemeleri taraf\u0131ndan farkl\u0131 kararlar verilmi\u015ftir. Baz\u0131 kararlarda ihbar tazminat\u0131n\u0131n \u00fccret niteli\u011finde oldu\u011fu ve dolay\u0131s\u0131yla gelir vergisine tabi oldu\u011fu, baz\u0131 kararlarda ise i\u015f s\u00f6zle\u015fmesindeki bildirim \u015fart\u0131na uyulmamas\u0131ndan kaynakl\u0131 bir ceza-i ko\u015ful oldu\u011fu ve gelir vergisine tabi olmad\u0131\u011f\u0131 ifade edilmekteydi. Bunun \u00fczerine Dan\u0131\u015ftay Vergi Dava Daireleri Kurulu, B\u00f6lge \u0130dare Mahkemesi Kararlar\u0131 Aras\u0131ndaki Ayk\u0131r\u0131l\u0131\u011f\u0131n Giderilmesi \u0130stemi \u00fczerine <strong><u>27\/03\/2018 tarihinden \u00f6nce imzalanan ikale s\u00f6zle\u015fmesi kapsam\u0131nda \u00f6denen ihbar tazminat\u0131n\u0131n da \u00fccret niteli\u011finde oldu\u011fu ve gelir vergisine tabi oldu\u011fu y\u00f6n\u00fcnde<\/u><\/strong> karar vermi\u015ftir.<\/p>\n<p><a href=\"#_ftnref1\" name=\"_ftn1\">[1]<\/a> Vergi Kanunlar\u0131 ile Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0130KALE S\u00d6ZLE\u015eMES\u0130 \u0130LE \u00d6DENEN \u0130HBAR TAZM\u0130NATININ VERG\u0130LEND\u0130R\u0130LMES\u0130 Kural olarak, ihbar tazminat\u0131 vergiden muaf olmay\u0131p gelir vergisine tabidir. Bu do\u011frultuda, 27\/03\/2018 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe giren 7103 say\u0131l\u0131 Kanun\u2019un[1] 7. Maddesi ile \u201chizmet s\u00f6zle\u015fmesi sona erdikten sonra; kar\u015f\u0131l\u0131kl\u0131 sonland\u0131rma s\u00f6zle\u015fmesi veya ikale s\u00f6zle\u015fmesi kapsam\u0131nda \u00f6denen tazminatlar, i\u015f kayb\u0131 tazminatlar\u0131, i\u015f sonu tazminatlar\u0131, i\u015f g\u00fcvencesi tazminatlar\u0131 gibi \u00e7e\u015fitli adlar alt\u0131nda yap\u0131lan \u00f6demeler ve yard\u0131mlar\u201d \u00fccret say\u0131lm\u0131\u015ft\u0131r. Dolay\u0131s\u0131yla ikale s\u00f6zle\u015fmesi alt\u0131nda \u00f6denen ihbar tazminatlar\u0131 da&#8230;<\/p>\n","protected":false},"author":1,"featured_media":11952,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[111],"tags":[],"class_list":["post-11310","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-idare-ve-vergi-hukuku"],"_links":{"self":[{"href":"https:\/\/turhanlaw.com\/en\/wp-json\/wp\/v2\/posts\/11310","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/turhanlaw.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/turhanlaw.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/turhanlaw.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/turhanlaw.com\/en\/wp-json\/wp\/v2\/comments?post=11310"}],"version-history":[{"count":0,"href":"https:\/\/turhanlaw.com\/en\/wp-json\/wp\/v2\/posts\/11310\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/turhanlaw.com\/en\/wp-json\/wp\/v2\/media\/11952"}],"wp:attachment":[{"href":"https:\/\/turhanlaw.com\/en\/wp-json\/wp\/v2\/media?parent=11310"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/turhanlaw.com\/en\/wp-json\/wp\/v2\/categories?post=11310"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/turhanlaw.com\/en\/wp-json\/wp\/v2\/tags?post=11310"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}