{"id":17665,"date":"2022-08-26T20:38:40","date_gmt":"2022-08-26T17:38:40","guid":{"rendered":"https:\/\/barlaslaw.com\/?p=17665"},"modified":"2022-08-26T20:38:40","modified_gmt":"2022-08-26T17:38:40","slug":"bedelin-doviz-cinsinden-veya-dogrudan-veya-dolayli-olarak-dovize-endeksli-olarak-belirlenmesinin-yasak-oldugu-sozlesmelere-dair-cetvel","status":"publish","type":"post","link":"https:\/\/barlaslaw.com\/tr\/bedelin-doviz-cinsinden-veya-dogrudan-veya-dolayli-olarak-dovize-endeksli-olarak-belirlenmesinin-yasak-oldugu-sozlesmelere-dair-cetvel\/","title":{"rendered":"Bedelin D\u00f6viz Cinsinden veya Do\u011frudan veya Dolayl\u0131 Olarak D\u00f6vize Endeksli Olarak Belirlenmesinin Yasak Oldu\u011fu S\u00f6zle\u015fmelere Dair Cetvel"},"content":{"rendered":"\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
 <\/td>\nS\u00f6zle\u015fme T\u00fcr\u00fc\u00a0[i]<\/a><\/em><\/strong><\/td>\nS\u0131n\u0131rlamaya<\/strong><\/td>\nTebli\u011f Madde<\/strong><\/td>\n <\/td>\n<\/tr>\n
Tabi<\/strong><\/td>\nDe\u011fil<\/strong><\/td>\n<\/td>\n<\/tr>\n
 <\/td>\n<\/td>\n<\/tr>\n
\nT\u00fcrkiye\u2019de yerle\u015fik ki\u015filer[ii]<\/a>\u00a0aras\u0131nda yap\u0131lan[iii]<\/a><\/td>\nGayrimenkul [iv]<\/a>sat\u0131\u015f s\u00f6zle\u015fmeleri<\/em><\/strong><\/td>\nEvet<\/strong><\/td>\n\u00a0<\/strong><\/td>\n8\/1<\/strong><\/td>\n <\/td>\n<\/tr>\n
(i) T\u00fcrkiye Cumhuriyeti Devleti ile vatanda\u015fl\u0131k ba\u011f\u0131 bulunmayan T\u00fcrkiye\u2019de yerle\u015fik ki\u015filerin[v]<\/a> veya (ii) d\u0131\u015far\u0131da yerle\u015fik ki\u015filerin T\u00fcrkiye\u2019de bulunan; \u015fube, temsilcilik, ofis, irtibat b\u00fcrosu, do\u011frudan veya dolayl\u0131 olarak y\u00fczde elli ve \u00fczerinde pay sahipliklerinin veya ortak kontrol ve\/veya kontrol\u00fcne sahip bulundu\u011fu \u015firketler ile serbest b\u00f6lgedeki faaliyetleri kapsam\u0131nda serbest b\u00f6lgelerdeki \u015firketlerin al\u0131c\u0131 olarak taraf olduklar\u0131 gayrimenkul sat\u0131\u015f s\u00f6zle\u015fmeleri<\/td>\n\u00a0<\/strong><\/td>\nEvet<\/strong><\/td>\n8\/3<\/strong><\/td>\n <\/td>\n<\/tr>\n
T\u00fcrkiye\u2019de yerle\u015fik ki\u015filerin kendi aralar\u0131nda akdedecekleri konusu serbest b\u00f6lgelerde yer alan gayrimenkuller olan, konut ve \u00e7at\u0131l\u0131 i\u015f yeri d\u00e2hil gayrimenkul sat\u0131\u015f s\u00f6zle\u015fmeleri<\/td>\n\u00a0<\/strong><\/td>\nEvet<\/strong><\/td>\n8\/1<\/strong><\/td>\n <\/td>\n<\/tr>\n
Gayrimenkul kiralama s\u00f6zle\u015fmeleri<\/em><\/strong><\/td>\nEvet<\/strong><\/td>\n\u00a0<\/strong><\/td>\n8\/2<\/strong><\/td>\n <\/td>\n<\/tr>\n
(i) T\u00fcrkiye Cumhuriyeti Devleti ile vatanda\u015fl\u0131k ba\u011f\u0131 bulunmayan T\u00fcrkiye\u2019de yerle\u015fik ki\u015filerin veya (ii) d\u0131\u015far\u0131da yerle\u015fik ki\u015filerin T\u00fcrkiye\u2019de bulunan; \u015fube, temsilcilik, ofis, irtibat b\u00fcrosu, do\u011frudan veya dolayl\u0131 olarak y\u00fczde elli ve \u00fczerinde pay sahipliklerinin veya ortak kontrol ve\/veya kontrol\u00fcne sahip bulundu\u011fu \u015firketler ile serbest b\u00f6lgedeki faaliyetleri kapsam\u0131nda serbest b\u00f6lgelerdeki \u015firketlerin kirac\u0131 olduklar\u0131 gayrimenkul kiralama s\u00f6zle\u015fmeleri<\/td>\n\u00a0<\/strong><\/td>\nEvet<\/strong><\/td>\n8\/3<\/strong><\/td>\n <\/td>\n<\/tr>\n
K\u00fclt\u00fcr ve Turizm Bakanl\u0131\u011f\u0131ndan belgeli konaklama tesislerinin i\u015fletilmesi amac\u0131yla kiralanmas\u0131yla ilgili gayrimenkul kiralama s\u00f6zle\u015fmeleri<\/td>\n\u00a0<\/strong><\/td>\nEvet<\/strong><\/td>\n8\/4<\/strong><\/td>\n <\/td>\n<\/tr>\n
G\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131n\u0131n kiralanmas\u0131na ili\u015fkin gayrimenkul kiralama s\u00f6zle\u015fmeleri<\/td>\n\u00a0<\/strong><\/td>\nEvet<\/strong><\/td>\n8\/5<\/strong><\/td>\n <\/td>\n<\/tr>\n
Kamu kurum ve kurulu\u015flar\u0131n\u0131n taraf oldu\u011fu d\u00f6viz cinsinden veya d\u00f6vize endeksli ihaleler, s\u00f6zle\u015fmeler ve milletleraras\u0131 antla\u015fmalar\u0131n ifas\u0131 kapsam\u0131nda ger\u00e7ekle\u015ftirilecek olan projeler dahilinde; y\u00fckleniciler veya g\u00f6revli \u015firketlerin ve bunlar\u0131n s\u00f6zle\u015fme imzalad\u0131\u011f\u0131 taraflar\u0131n \u00fc\u00e7\u00fcnc\u00fc taraflarla akdedece\u011fi veya bahsi ge\u00e7en projeler \u00e7er\u00e7evesinde akdedilecek olan gayrimenkul kiralama s\u00f6zle\u015fmeleri<\/td>\n\u00a0<\/strong><\/td>\nEvet<\/strong><\/td>\n8\/16<\/strong><\/td>\n <\/td>\n<\/tr>\n
13.9.2018\u2019den \u00f6nce akdedilmi\u015f bulunan gayrimenkullere ili\u015fkin finansal kiralama s\u00f6zle\u015fmeleri<\/td>\n\u00a0<\/strong><\/td>\nEvet<\/strong><\/td>\n8\/26<\/strong><\/td>\n <\/td>\n<\/tr>\n
T\u00fcrkiye\u2019de yerle\u015fik ki\u015filer; kendi aralar\u0131nda akdedecekleri; konusu serbest b\u00f6lgelerde yer alan gayrimenkuller olan, konut ve \u00e7at\u0131l\u0131 i\u015f yeri d\u00e2hil gayrimenkul kiralama s\u00f6zle\u015fmeleri<\/td>\n\u00a0<\/strong><\/td>\nEvet<\/strong><\/td>\n8\/2<\/strong><\/td>\n <\/td>\n<\/tr>\n
\u0130\u015f s\u00f6zle\u015fmeleri<\/em><\/strong><\/td>\nEvet<\/strong><\/td>\n <\/td>\n8\/6<\/strong><\/td>\n <\/td>\n<\/tr>\n
Yurt d\u0131\u015f\u0131nda ifa edilecek i\u015f s\u00f6zle\u015fmeleri<\/td>\n\u00a0<\/strong><\/td>\nEvet<\/strong><\/td>\n8\/6<\/strong><\/td>\n <\/td>\n<\/tr>\n
Gemi adamlar\u0131n\u0131n taraf oldu\u011fu i\u015f s\u00f6zle\u015fmeleri<\/td>\n <\/td>\nEvet<\/td>\n8\/6<\/td>\n <\/td>\n<\/tr>\n
TC vatanda\u015fl\u0131k ba\u011f\u0131 bulunmayan T\u00fcrkiye\u2019de yerle\u015fik ki\u015filerin taraf oldu\u011fu i\u015f s\u00f6zle\u015fmeleri<\/td>\n\u00a0<\/strong><\/td>\nEvet<\/strong><\/td>\n8\/14<\/strong><\/td>\n <\/td>\n<\/tr>\n
D\u0131\u015far\u0131da yerle\u015fik ki\u015filerin T\u00fcrkiye\u2019de bulunan; \u015fube, temsilcilik, ofis, irtibat b\u00fcrosu, do\u011frudan veya dolayl\u0131 olarak y\u00fczde elli ve \u00fczerinde pay sahipliklerinin veya ortak kontrol ve\/veya kontrol\u00fcne sahip bulundu\u011fu \u015firketler ile serbest b\u00f6lgedeki faaliyetleri kapsam\u0131nda serbest b\u00f6lgelerdeki \u015firketlerin \u201ci\u015fveren olarak\u201d taraf oldu\u011fu i\u015f s\u00f6zle\u015fmeleri<\/td>\n\u00a0<\/strong><\/td>\nEvet<\/strong><\/td>\n8\/19<\/strong><\/td>\n <\/td>\n<\/tr>\n
Hizmet s\u00f6zle\u015fmeleri\u00a0[vi]<\/a><\/em><\/strong><\/td>\nEvet<\/strong><\/td>\n\u00a0<\/strong><\/td>\n8\/7<\/strong><\/td>\n <\/td>\n<\/tr>\n
Dan\u0131\u015fmanl\u0131k, arac\u0131l\u0131k ve ta\u015f\u0131mac\u0131l\u0131k s\u00f6zle\u015fmeleri<\/em><\/strong><\/td>\nEvet<\/strong><\/td>\n\u00a0<\/strong><\/td>\n8\/7<\/strong><\/td>\n <\/td>\n<\/tr>\n
T\u00fcrkiye Cumhuriyeti Devleti ile vatanda\u015fl\u0131k ba\u011f\u0131 bulunmayan ki\u015filerin taraf olduklar\u0131 hizmet s\u00f6zle\u015fmeleri<\/td>\n\u00a0<\/strong><\/td>\nEvet<\/strong><\/td>\n8\/7(a)<\/strong><\/td>\n <\/td>\n<\/tr>\n
\u0130hracat, transit ticaret, ihracat say\u0131lan sat\u0131\u015f ve teslimler ile d\u00f6viz kazand\u0131r\u0131c\u0131 hizmet ve faaliyetler kapsam\u0131nda yap\u0131lan hizmet s\u00f6zle\u015fmeleri<\/td>\n\u00a0<\/strong><\/td>\nEvet<\/strong><\/td>\n8\/7(b)<\/strong><\/td>\n <\/td>\n<\/tr>\n
T\u00fcrkiye\u2019de yerle\u015fik ki\u015filerin yurt d\u0131\u015f\u0131nda ger\u00e7ekle\u015ftirecekleri faaliyetler kapsam\u0131nda yap\u0131lan hizmet s\u00f6zle\u015fmeleri<\/td>\n\u00a0<\/strong><\/td>\nEvet<\/strong><\/td>\n8\/7(c)<\/strong><\/td>\n <\/td>\n<\/tr>\n
T\u00fcrkiye\u2019de yerle\u015fik ki\u015filerin, kendi aralar\u0131nda akdedecekleri; T\u00fcrkiye\u2019de ba\u015flay\u0131p yurt d\u0131\u015f\u0131nda sonlanan, yurt d\u0131\u015f\u0131nda ba\u015flay\u0131p T\u00fcrkiye\u2019de sonlanan veya yurt d\u0131\u015f\u0131nda ba\u015flay\u0131p yurt d\u0131\u015f\u0131nda sonlanan hizmet s\u00f6zle\u015fmeleri<\/td>\n\u00a0<\/strong><\/td>\nEvet<\/strong><\/td>\n8\/7(\u00e7)<\/strong><\/td>\n <\/td>\n<\/tr>\n
T\u00fcrkiye\u2019de yerle\u015fik ki\u015filerin K\u00fclt\u00fcr ve Turizm Bakanl\u0131\u011f\u0131ndan belgeli konaklama tesislerinde akdedece\u011fi konaklama hizmet s\u00f6zle\u015fmeleri<\/td>\n <\/td>\nEvet<\/strong><\/td>\n8\/7(d)<\/strong><\/td>\n <\/td>\n<\/tr>\n
Bili\u015fim teknolojileri kapsam\u0131nda yurt d\u0131\u015f\u0131nda \u00fcretilen yaz\u0131l\u0131mlara ili\u015fkin sat\u0131\u015f s\u00f6zle\u015fmeleri ile yurtd\u0131\u015f\u0131nda \u00fcretilen donan\u0131m ve yaz\u0131l\u0131mlara ili\u015fkin lisans ve hizmet s\u00f6zle\u015fmeleri<\/td>\n\u00a0<\/strong><\/td>\nEvet<\/strong><\/td>\n8\/11<\/strong><\/td>\n <\/td>\n<\/tr>\n
D\u0131\u015far\u0131da yerle\u015fik ki\u015filerin T\u00fcrkiye\u2019de bulunan; \u015fube, temsilcilik, ofis, irtibat b\u00fcrosu, do\u011frudan veya dolayl\u0131 olarak y\u00fczde elli ve \u00fczerinde pay sahipliklerinin veya ortak kontrol ve\/veya kontrol\u00fcne sahip bulundu\u011fu \u015firketler ile serbest b\u00f6lgedeki faaliyetleri kapsam\u0131nda serbest b\u00f6lgelerdeki \u015firketlerin \u201chizmet alan olarak\u201d taraf oldu\u011fu hizmet s\u00f6zle\u015fmeleri<\/td>\n\u00a0<\/strong><\/td>\nEvet<\/strong><\/td>\n8\/19<\/strong><\/td>\n <\/td>\n<\/tr>\n
Eser s\u00f6zle\u015fmeleri<\/em><\/strong><\/td>\nEvet<\/strong><\/td>\n\u00a0<\/strong><\/td>\n32 say\u0131l\u0131 Karar 4\/g ve Tebli\u011f 8\/8<\/strong><\/td>\n <\/td>\n<\/tr>\n
D\u00f6viz cinsinden maliyet i\u00e7eren eser s\u00f6zle\u015fmeleri<\/td>\n\u00a0<\/strong><\/td>\nEvet<\/strong><\/td>\n8\/8<\/strong><\/td>\n <\/td>\n<\/tr>\n
Menkul sat\u0131\u015f ve kiralama s\u00f6zle\u015fmeleri [vii]<\/a> [viii]<\/a><\/td>\n\u00a0<\/strong><\/td>\nEvet<\/strong><\/td>\n8\/9,10<\/strong><\/td>\n <\/td>\n<\/tr>\n
Ta\u015f\u0131t kiralama ve sat\u0131\u015f s\u00f6zle\u015fmeleri<\/em><\/strong><\/td>\nEvet<\/strong><\/td>\n <\/td>\n8\/9,10<\/strong><\/td>\n <\/td>\n<\/tr>\n
\u0130\u015f makinesi kiralama ve sat\u0131\u015f s\u00f6zle\u015fmeleri<\/td>\n\u00a0<\/strong><\/td>\nEvet<\/strong><\/td>\n8\/9,10<\/strong><\/td>\n <\/td>\n<\/tr>\n
4490 say\u0131l\u0131 Kanun ile 491 say\u0131l\u0131 KHK\u2019da De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanunda tan\u0131mlanan gemilere ili\u015fkin finansal kiralama s\u00f6zle\u015fmeleri<\/td>\n\u00a0<\/strong><\/td>\nEvet<\/strong><\/td>\n8\/12<\/strong><\/td>\n <\/td>\n<\/tr>\n
32 Say\u0131l\u0131 Karar\u0131n 17 ve 17\/A maddeleri kapsam\u0131nda yap\u0131lacak finansal kiralama (leasing) s\u00f6zle\u015fmeleri<\/td>\n\u00a0<\/strong><\/td>\nEvet<\/strong><\/td>\n8\/13<\/strong><\/td>\n <\/td>\n<\/tr>\n
13.9.2018\u2019den \u00f6nce akdedilmi\u015f bulunan menkullere ili\u015fkin finansal kiralama s\u00f6zle\u015fmeleri<\/td>\n\u00a0<\/strong><\/td>\nEvet<\/strong><\/td>\n8\/26<\/strong><\/td>\n <\/td>\n<\/tr>\n
13.9.2018\u2019den \u00f6nce akdedilmi\u015f bulunan ta\u015f\u0131t kiralama ve yolcu ta\u015f\u0131ma ama\u00e7l\u0131 ticari ta\u015f\u0131t sat\u0131\u015f s\u00f6zle\u015fmeleri<\/td>\n\u00a0<\/strong><\/td>\nEvet<\/strong><\/td>\n8\/25<\/strong><\/td>\n <\/td>\n<\/tr>\n
Kamu Kurum ve Kurulu\u015flar\u0131n\u0131n veya TSK G\u00fc\u00e7lendirme Vakf\u0131 \u015firketlerinin taraf oldu\u011fu s\u00f6zle\u015fmeler\u00a0[ix]<\/a><\/td>\n\u00a0<\/strong><\/td>\nEvet<\/strong><\/td>\n8\/15<\/strong><\/td>\n <\/td>\n<\/tr>\n
Kamu Kurum ve Kurulu\u015flar\u0131n\u0131n veya TSK G\u00fc\u00e7lendirme Vakf\u0131 \u015firketlerince taraf olunan gayrimenkul sat\u0131\u015f\/kiralama s\u00f6zle\u015fmeleri<\/em><\/strong><\/td>\nEvet<\/strong><\/td>\n\u00a0<\/strong><\/td>\n8\/15<\/strong><\/td>\n <\/td>\n<\/tr>\n
Kamu kurum ve kurulu\u015flar\u0131n\u0131n taraf oldu\u011fu d\u00f6viz cinsinden veya d\u00f6vize endeksli ihaleler, s\u00f6zle\u015fmeler ve milletleraras\u0131 antla\u015fmalar\u0131n ifas\u0131 kapsam\u0131nda ger\u00e7ekle\u015ftirilecek\u00a0olan projeler dahilinde; y\u00fckleniciler veya g\u00f6revli \u015firketlerin ve bunlar\u0131n s\u00f6zle\u015fme imzalad\u0131\u011f\u0131 taraflar\u0131n \u00fc\u00e7\u00fcnc\u00fc taraflarla akdedece\u011fi veya bahsi ge\u00e7en projeler \u00e7er\u00e7evesinde akdedilecek s\u00f6zle\u015fmeler<\/td>\n\u00a0<\/strong><\/td>\nEvet<\/strong><\/td>\n8\/16<\/strong><\/td>\n <\/td>\n<\/tr>\n
Yukar\u0131daki kapsamda olmakla birlikte konusu gayrimenkul sat\u0131\u015f olan s\u00f6zle\u015fmeler ile i\u015f s\u00f6zle\u015fmeleri<\/em><\/strong><\/td>\nEvet<\/strong><\/td>\n\u00a0<\/strong><\/td>\n8\/16<\/strong><\/td>\n <\/td>\n<\/tr>\n
4749 say\u0131l\u0131 Kamu Finansman\u0131 ve Bor\u00e7 Y\u00f6netiminin D\u00fczenlenmesi Hakk\u0131nda Kanun kapsam\u0131nda ger\u00e7ekle\u015ftirilen i\u015flemlere ili\u015fkin olarak yap\u0131lan s\u00f6zle\u015fmeler ve bu i\u015flemlerle ilgili olarak bankalar\u0131n taraf oldu\u011fu s\u00f6zle\u015fmeler<\/td>\n\u00a0<\/strong><\/td>\nEvet<\/strong><\/td>\n8\/17<\/strong><\/td>\n <\/td>\n<\/tr>\n
Sermaye piyasas\u0131 mevzuat\u0131 \u00e7er\u00e7evesinde sermaye piyasas\u0131 ara\u00e7lar\u0131n\u0131n (yabanc\u0131 sermaye piyasas\u0131 ara\u00e7lar\u0131 ve depo sertifikalar\u0131 ile yabanc\u0131 yat\u0131r\u0131m fonu paylar\u0131 da dahil olmak \u00fczere) d\u00f6viz cinsinden olu\u015fturulmas\u0131, ihrac\u0131, al\u0131m sat\u0131m\u0131 ve yap\u0131lan i\u015flemlere ili\u015fkin y\u00fck\u00fcml\u00fcl\u00fckler<\/td>\n\u00a0<\/strong><\/td>\nEvet<\/strong><\/td>\n8\/18<\/strong><\/td>\n <\/td>\n<\/tr>\n
i)T\u00fcrkiye\u2019de yerle\u015fik yolcu, y\u00fck veya posta ta\u015f\u0131ma faaliyetindebulunan ticari havayolu i\u015fletmeleri;(ii)hava ta\u015f\u0131ma ara\u00e7lar\u0131na, motorlar\u0131na ve bunlar\u0131n aksam vepar\u00e7alar\u0131na y\u00f6nelik teknik bak\u0131m hizmeti veren \u015firketler;(iii)sivil havac\u0131l\u0131k mevzuat\u0131 kapsam\u0131nda havalimanlar\u0131nda yerhizmetleri yapmak \u00fczere \u00e7al\u0131\u015fma ruhsat\u0131 alan veyayetkilendirilen kamu ya da \u00f6zel hukuk t\u00fczel ki\u015fili\u011fi stat\u00fcs\u00fcndekikurulu\u015flar ile s\u00f6z konusu kurulu\u015flar\u0131n kurduklar\u0131 i\u015fletme ve\u015firketler ile do\u011frudan veya dolayl\u0131 olarak sermayelerinde en az%50 hisse oran\u0131na sahip oldu\u011fu ortakl\u0131klar\u0131ntaraf olduklar\u0131 s\u00f6zle\u015fmeler<\/td>\n\u00a0<\/strong><\/td>\nEvet<\/strong><\/td>\n8\/20<\/strong><\/td>\n <\/td>\n<\/tr>\n
Yukar\u0131daki kapsamda olmakla birlikte konusu gayrimenkul sat\u0131\u015f veya kiralamas\u0131 olan s\u00f6zle\u015fmeler ve i\u015f s\u00f6zle\u015fmeleri<\/em><\/strong><\/td>\nEvet<\/strong><\/td>\n\u00a0<\/strong><\/td>\n8\/20<\/strong><\/td>\n <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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[i]<\/a> Yasak, s\u00f6zle\u015fme bedeli yan\u0131nda s\u00f6zle\u015fmeden kaynaklanan di\u011fer (tali) \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerini de kapsar. S\u00f6zle\u015fme bedeli ve bu s\u00f6zle\u015fmelerden kaynaklanan di\u011fer \u00f6deme y\u00fck\u00fcml\u00fcl\u00fckleri d\u00f6viz cinsinden veya d\u00f6vize endeksli olarak kararla\u015ft\u0131r\u0131lamayan s\u00f6zle\u015fmeler kapsam\u0131nda d\u00fczenlenecek k\u0131ymetli evraklarda yer alan bedellerin d\u00f6viz cinsinden veya d\u00f6vize endeksli olarak belirlenmesi de m\u00fcmk\u00fcn de\u011fildir. Ancak, tahsili yap\u0131lm\u0131\u015f veya gecikmi\u015f alacaklar ile gayrimenkul kira s\u00f6zle\u015fmeleri kapsam\u0131nda verilen depozitolar ile s\u00f6zle\u015fmelerin ifas\u0131 kapsam\u0131nda dola\u015f\u0131ma girmi\u015f k\u0131ymetli evrak a\u00e7\u0131s\u0131ndan T\u00fcrk Liras\u0131\u2019na \u00e7evirme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc yoktur.<\/p>\n

 <\/p>\n

[ii]<\/a> T\u00fcrkiye’de yerle\u015fik ki\u015filer, 32 Say\u0131l\u0131 Karar\u2019da, \u2018\u2018yurt d\u0131\u015f\u0131nda i\u015f\u00e7i, serbest meslek ve m\u00fcstakil i\u015f sahibi T\u00fcrk vatanda\u015flar\u0131 dahil T\u00fcrkiye\u2019de kanuni yerle\u015fim yeri bulunan ger\u00e7ek ve t\u00fczel ki\u015filer\u2019\u2019 olarak tan\u0131mlanm\u0131\u015ft\u0131r. Ancak, T\u00fcrkiye\u2019de yerle\u015fik ki\u015filerin yurt d\u0131\u015f\u0131ndaki; \u015fube, temsilcilik, ofis, irtibat b\u00fcrosu, i\u015fletti\u011fi veya y\u00f6netti\u011fi fonlar, do\u011frudan veya dolayl\u0131 olarak y\u00fczde elli ve \u00fczerinde pay sahipliklerinin bulundu\u011fu \u015firketler 32 Say\u0131l\u0131 Karar\u0131n bu maddesinin uygulamas\u0131 kapsam\u0131nda T\u00fcrkiye\u2019de yerle\u015fik olarak de\u011ferlendirilir, ancak s\u00f6zle\u015fmenin yurt d\u0131\u015f\u0131nda ifa edilmesi durumunda bu ki\u015filer T\u00fcrkiye\u2019de yerle\u015fik olarak de\u011ferlendirilmez.<\/p>\n

 <\/p>\n

[iii]<\/a> T\u00fcrkiye d\u0131\u015f\u0131nda yerle\u015fik ki\u015filerle yap\u0131lan s\u00f6zle\u015fmeler yasak kapsam\u0131nda de\u011fildir.<\/p>\n

 <\/p>\n

[iv]<\/a> Bu cetvelde yer alan \u201cGayrimenkuller\u201d terimi T\u00fcrkiye\u2019de bulunan ta\u015f\u0131nmazlar\u0131 ifade eder. Serbest b\u00f6lgelerde yer alan gayrimenkuller s\u00f6z konusu terim kapsam\u0131nda de\u011ferlendirilmeyecektir.<\/p>\n

 <\/p>\n

[v]<\/a> 2 May\u0131s 2018 tarihli Sermaye Hareketleri Genelgesi\u2019nde yap\u0131lan 19 Ocak 2022 tarihli de\u011fi\u015fiklikle T\u00fcrkiye Cumhuriyeti ile vatanda\u015fl\u0131k ba\u011f\u0131 bulunmayan ki\u015filerin T\u00fcrkiye\u2019de sat\u0131n ald\u0131klar\u0131 gayrimenkullerin \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerinin d\u00f6viz cinsinden yerine getirilece\u011fi h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r. Ancak bu d\u00f6vizin tapu i\u015flemleri \u00f6ncesinde gerek\u00e7esi de belirtilerek bir bankaya ve bankaca da T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131\u2019na sat\u0131laca\u011f\u0131 belirtilmi\u015ftir. Bankalara d\u00f6viz sat\u0131\u015f\u0131 yaln\u0131zca ilgili gayrimenkul\u00fcn al\u0131c\u0131s\u0131, sat\u0131c\u0131s\u0131, bunlar\u0131n vekilleri ya da temsilcileri taraf\u0131ndan yap\u0131labilecektir. \u00d6demenin ise ilgililere T\u00fcrk liras\u0131 olarak yap\u0131lmas\u0131 gerekti\u011fi belirtilmi\u015ftir.<\/p>\n

 <\/p>\n

[vi]<\/a> Tebli\u011f\u2019de \u201chizmet s\u00f6zle\u015fmeleri\u201dnin tan\u0131m\u0131 yap\u0131lmam\u0131\u015f olup, Tebli\u011f\u2019de ismen zikredilmi\u015f olanlar d\u0131\u015f\u0131nda hangi t\u00fcr i\u015f g\u00f6rme s\u00f6zle\u015fmelerinin \u201chizmet s\u00f6zle\u015fmesi\u201d say\u0131laca\u011f\u0131 hususu, i\u00e7inde i\u015f g\u00f6rme t\u00fcr\u00fcnden edimler de i\u00e7eren karma ve sui generis s\u00f6zle\u015fmelerin durumu tart\u0131\u015fmal\u0131d\u0131r. Bu nedenle, her s\u00f6zle\u015fmenin hukuki niteli\u011finin ayr\u0131ca belirlenmesi gerekir.<\/p>\n

 <\/p>\n

[vii]<\/a> 2008-32\/34 say\u0131l\u0131 T\u00fcrk Paras\u0131 K\u0131ymetini Koruma Hakk\u0131nda 32 Say\u0131l\u0131 Karara \u0130li\u015fkin Tebli\u011f\u2019e de\u011fi\u015fiklikler getiren 2022-32\/66 say\u0131l\u0131 Tebli\u011f (\u201cDe\u011fi\u015fiklik Tebli\u011fi\u201d) 19 Nisan 2022 tarih ve 31814 say\u0131l\u0131 Resm\u00ee Gazete’de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir. Getirilen de\u011fi\u015fiklikle birlikte, T\u00fcrkiye\u2019de yerle\u015fik ki\u015filerin kendi aralar\u0131nda akdedecekleri ta\u015f\u0131t sat\u0131\u015f s\u00f6zle\u015fmeleri d\u0131\u015f\u0131nda kalan menkul sat\u0131\u015f s\u00f6zle\u015fmelerinde s\u00f6zle\u015fme bedelinin ve bu s\u00f6zle\u015fmelerden kaynaklanan di\u011fer \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerinin d\u00f6viz cinsinden veya d\u00f6vize endeksli olarak kararla\u015ft\u0131r\u0131lmas\u0131 halinde s\u00f6zle\u015fme konusu \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerinin TL cinsinden yerine getirilmesinin ve kabul edilmesinin zorunlu oldu\u011fu d\u00fczenlenmi\u015ftir.<\/p>\n

 <\/p>\n

[viii]<\/a> De\u011fi\u015fiklik Tebli\u011fi\u2019ne ili\u015fkin Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan yap\u0131lan a\u00e7\u0131klamada (\u201cBakanl\u0131k A\u00e7\u0131klamas\u0131\u201d) menkul sat\u0131\u015f s\u00f6zle\u015fmelerine ili\u015fkin 19 Nisan 2022 tarihinden (De\u011fi\u015fiklik Tebli\u011fi\u2019nin y\u00fcr\u00fcrl\u00fck tarihi) \u00f6nce d\u00fczenlenmi\u015f faturalar kapsam\u0131ndaki \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerinin T\u00fcrk paras\u0131 cinsinden yerine getirilmesi ve kabul edilmesi \u015fart\u0131n\u0131n aranmad\u0131\u011f\u0131 belirtilmi\u015ftir. Ayr\u0131ca, 19 Nisan 2022 tarihinden \u00f6nce kendi aralar\u0131nda akdetmi\u015f olduklar\u0131 menkul sat\u0131\u015f s\u00f6zle\u015fmelerinin ifas\u0131 kapsam\u0131nda, 19 Nisan 2022 tarihinden \u00f6nce dola\u015f\u0131ma girmi\u015f bulunan d\u00f6viz cinsinden k\u0131ymetli evraklar kapsam\u0131ndaki \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerinin T\u00fcrk paras\u0131 cinsinden yerine getirilmesi ve kabul edilmesi \u015fart\u0131n\u0131n aranmad\u0131\u011f\u0131 ifade edilmi\u015ftir. Bakanl\u0131k A\u00e7\u0131klamas\u0131\u2019nda 19 Nisan 2022 tarihi ve bu tarih sonras\u0131nda d\u00f6viz cinsinden d\u00fczenlenmi\u015f olan \u00e7ek vb. \u00f6deme ara\u00e7lar\u0131n\u0131n T\u00fcrkiye\u2019de yerle\u015fik ki\u015filerin kendi aralar\u0131nda akdettikleri\/akdedecekleri menkul sat\u0131\u015f s\u00f6zle\u015fmeleri konusu \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerinin yerine getirilmesinde kullan\u0131lmas\u0131n\u0131n m\u00fcmk\u00fcn olmad\u0131\u011f\u0131 da belirtilmi\u015ftir.<\/p>\n

 <\/p>\n

[ix]<\/a> De\u011fi\u015fiklik Tebli\u011fi ile birlikte kamu kurum ve kurulu\u015flar\u0131n\u0131n veya T\u00fcrk Silahl\u0131 Kuvvetlerini G\u00fc\u00e7lendirme Vakf\u0131 \u015firketlerinin taraf oldu\u011fu gayrimenkul sat\u0131\u015f ve gayrimenkul kiralama d\u0131\u015f\u0131nda kalan s\u00f6zle\u015fmelerde s\u00f6zle\u015fme bedelinin ve bu s\u00f6zle\u015fmelerden kaynaklanan di\u011fer \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerin d\u00f6viz cinsinden veya d\u00f6vize endeksli olarak kararla\u015ft\u0131r\u0131labilmesinin yan\u0131 s\u0131ra \u00f6denmesi ve kabul edilmesinin de m\u00fcmk\u00fcn oldu\u011fu a\u00e7\u0131k\u00e7a belirtilmi\u015ftir.<\/p>\n

 <\/p>\n

 <\/p>\n

#d\u00f6viz #d\u00f6vizyasa\u011f\u0131 #d\u00f6vizendekslibedel #s\u00f6zle\u015fme #yasak #T\u00fcrkiyedeyerle\u015fik #gayrimenkulsat\u0131\u015fs\u00f6zle\u015fmesi #gayrimenkulkiralamas\u00f6zle\u015fmesi #T\u00fcrkiyedeyerle\u015fikyabanc\u0131 #TSKG\u00fc\u00e7lendirmeVakf\u0131 #sermayepiyasas\u0131d\u00f6viz<\/p>\n","protected":false},"excerpt":{"rendered":"

De\u011fi\u015fiklik Tebli\u011fi ile birlikte kamu kurum ve kurulu\u015flar\u0131n\u0131n veya T\u00fcrk Silahl\u0131 Kuvvetlerini G\u00fc\u00e7lendirme Vakf\u0131 \u015firketlerinin taraf oldu\u011fu gayrimenkul sat\u0131\u015f ve gayrimenkul kiralama d\u0131\u015f\u0131nda kalan s\u00f6zle\u015fmelerde s\u00f6zle\u015fme b…<\/p>\n","protected":false},"author":3,"featured_media":17662,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[51],"tags":[],"table_tags":[],"yoast_head":"\nBedelin D\u00f6viz Cinsinden veya Do\u011frudan veya Dolayl\u0131 Olarak D\u00f6vize Endeksli Olarak Belirlenmesinin Yasak Oldu\u011fu S\u00f6zle\u015fmelere Dair Cetvel - Barlas Hukuk B\u00fcrosu<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/barlaslaw.com\/tr\/bedelin-doviz-cinsinden-veya-dogrudan-veya-dolayli-olarak-dovize-endeksli-olarak-belirlenmesinin-yasak-oldugu-sozlesmelere-dair-cetvel\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Bedelin D\u00f6viz Cinsinden veya Do\u011frudan veya Dolayl\u0131 Olarak D\u00f6vize Endeksli Olarak Belirlenmesinin Yasak Oldu\u011fu S\u00f6zle\u015fmelere Dair Cetvel - 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