{"id":1468,"date":"2026-01-16T15:56:39","date_gmt":"2026-01-16T15:56:39","guid":{"rendered":"https:\/\/zetunas.com\/?p=1468"},"modified":"2026-01-16T15:56:39","modified_gmt":"2026-01-16T15:56:39","slug":"ceonuz-yurt-disindan-mi-calisiyor-maasindan-kestiginiz-o-vergi-yersiz-olabilir","status":"publish","type":"post","link":"https:\/\/zetunas.com\/index.php\/2026\/01\/16\/ceonuz-yurt-disindan-mi-calisiyor-maasindan-kestiginiz-o-vergi-yersiz-olabilir\/","title":{"rendered":"CEO’nuz Yurt D\u0131\u015f\u0131ndan m\u0131 \u00c7al\u0131\u015f\u0131yor? Maa\u015f\u0131ndan Kesti\u011finiz O Vergi Yersiz Olabilir!"},"content":{"rendered":"\n
\"\"<\/figure>\n\n\n\n

Pandemiyle birlikte “ofis” kavram\u0131 de\u011fi\u015fti. \u00dcst d\u00fczey y\u00f6neticilerimiz art\u0131k d\u00fcnyan\u0131n farkl\u0131 yerlerinden, online olarak \u015firketlerini y\u00f6netebiliyor. Peki, bu modern \u00e7al\u0131\u015fma d\u00fczeninin vergi kurallar\u0131 ne kadar modern?

Hazine ve Maliye Bakanl\u0131\u011f\u0131’n\u0131n yay\u0131mlad\u0131\u011f\u0131 bir \u00f6zelge, bu konuda ezber bozan ve t\u00fcm \u015firketlerin \u0130K ve Finans departmanlar\u0131n\u0131 yak\u0131ndan ilgilendiren kritik detaylar i\u00e7eriyor.

OLAY:\u00a0Bir T\u00fcrk Holding’in CEO’su, ayn\u0131 zamanda Y\u00f6netim Kurulu \u00dcyesi. Kendisi T\u00fcrkiye’de ikamet etmiyor ve t\u00fcm g\u00f6revlerini kal\u0131c\u0131 olarak yerle\u015fti\u011fi Yeni Zelanda’dan online y\u00fcr\u00fct\u00fcyor. \u015eirket, T\u00fcrkiye’den \u00f6dedi\u011fi \u00fccret i\u00e7in gelir vergisi kesintisi (stopaj) yap\u0131p yapmayaca\u011f\u0131n\u0131 soruyor.

MAL\u0130YE’N\u0130N \u00c7ARPICI CEVABI: “Y\u00f6neticinin \u015eapkas\u0131na G\u00f6re De\u011fi\u015fir!”
Bakanl\u0131k, bu y\u00f6neticiye yap\u0131lan \u00f6demeyi tek bir kalem olarak de\u011ferlendirmiyor ve ikiye ay\u0131r\u0131yor:

1. CEO’luk G\u00f6revi \u0130\u00e7in \u00d6denen Maa\u015f:

Bu, bir hizmet kar\u015f\u0131l\u0131\u011f\u0131 \u00f6denen\u00a0“\u00fccret”\u00a0geliridir. T\u00fcrkiye-Yeni Zelanda \u00c7ifte Vergilendirmeyi \u00d6nleme Anla\u015fmas\u0131 (\u00c7V\u00d6A) devreye giriyor ve diyor ki:

Hizmet nerede veriliyor?\u00a0Yeni Zelanda’da.

Bu durumda vergilendirme hakk\u0131, hizmetin verildi\u011fi \u00fclkeye, yani\u00a0yaln\u0131zca Yeni Zelanda’ya aittir.

SONU\u00c7:\u00a0\u015eirket, CEO’luk maa\u015f\u0131 i\u00e7in T\u00fcrkiye’de gelir vergisi stopaj\u0131\u00a0YAPMAMALIDIR!

2. Y\u00f6netim Kurulu \u00dcyeli\u011fi \u0130\u00e7in \u00d6denen \u00dccret:
\u0130\u015fte i\u015flerin de\u011fi\u015fti\u011fi yer! Anla\u015fman\u0131n “Y\u00f6neticilere Yap\u0131lan \u00d6demeler” maddesi farkl\u0131 bir kural koyuyor:

Bu t\u00fcr bir \u00f6demeyi vergilendirme hakk\u0131,\u00a0\u015firketin mukim oldu\u011fu \u00fclkeye, yani\u00a0T\u00fcrkiye’ye aittir.

SONU\u00c7:\u00a0\u015eirket, y\u00f6neticinin bu s\u0131fatla ald\u0131\u011f\u0131 \u00fccret i\u00e7in T\u00fcrkiye’de gelir vergisi stopaj\u0131\u00a0YAPMAK ZORUNDADIR!

\u015e\u0130RKETLER \u0130\u00c7\u0130N ALTIN KURAL:

\u2705\u00a0Tek Ki\u015fi, \u0130ki Farkl\u0131 Vergi Rejimi:\u00a0Yurt d\u0131\u015f\u0131ndan \u00e7al\u0131\u015fan y\u00f6neticinize yapt\u0131\u011f\u0131n\u0131z \u00f6demenin hangi s\u0131fatla yap\u0131ld\u0131\u011f\u0131n\u0131 netle\u015ftirin. CEO maa\u015f\u0131 ile y\u00f6netim kurulu \u00fccretini vergisel olarak ayr\u0131 de\u011ferlendirin.

\u2705\u00a0\u00c7V\u00d6A > \u0130\u00e7 Hukuk:\u00a0Uluslararas\u0131 durumlarda ilk bakman\u0131z gereken yer, ilgili \u00fclke ile yap\u0131lm\u0131\u015f \u00c7ifte Vergilendirmeyi \u00d6nleme Anla\u015fmas\u0131d\u0131r. Bu anla\u015fmalar, i\u00e7 vergi kanunlar\u0131m\u0131z\u0131n \u00f6n\u00fcne ge\u00e7ebilir.

\u2705\u00a0Sihirli Belge: Mukimlik Belgesi:\u00a0T\u00fcm bu avantajlardan yararlanabilmek i\u00e7in y\u00f6neticinizin size yurt d\u0131\u015f\u0131nda ya\u015fad\u0131\u011f\u0131 \u00fclkenin vergi idaresinden al\u0131nm\u0131\u015f, noter onayl\u0131 terc\u00fcmeli bir “ikametg\u00e2h (mukimlik) belgesi” sunmas\u0131 \u015fartt\u0131r. BU BELGE OLMADAN STOPAJ YAPMAK ZORUNDA KALIRSINIZ.

Bu \u00f6zelge, globalle\u015fen i\u015f d\u00fcnyas\u0131nda vergi planlamas\u0131n\u0131n ne kadar hassas ve \u00f6nemli oldu\u011funu g\u00f6steriyor. Sizin \u015firketinizde de yurt d\u0131\u015f\u0131ndan \u00e7al\u0131\u015fan y\u00f6neticiler var m\u0131? Payroll s\u00fcre\u00e7leriniz bu yeni ger\u00e7ekli\u011fe ne kadar uyumlu?

\u00d6zelge Detaylar\u0131:\u00a0Hazine ve Maliye Bakanl\u0131\u011f\u0131, 09.03.2021 tarihli ve 4295 say\u0131l\u0131 \u00f6zelgesi.<\/p>\n\n\n\n

https:\/\/www.linkedin.com\/posts\/samet-hac%C4%B1saliho%C4%9Flu-7b52a81b9_vergi-remotework-uzaktanaexalaftagnma-activity-7367439683963752449-6rjn?utm_source=share&utm_medium=member_desktop&rcm=ACoAADLETHkBo7W5WV4LoRmhYdIARpF79rFeJP0<\/a><\/p>\n\n\n\n

Sayg\u0131lar\u0131m\u0131zla.<\/p>\n","protected":false},"excerpt":{"rendered":"

Pandemiyle birlikte “ofis” kavram\u0131 de\u011fi\u015fti. \u00dcst d\u00fczey y\u00f6neticilerimiz art\u0131k d\u00fcnyan\u0131n farkl\u0131 yerlerinden, online olarak \u015firketlerini y\u00f6netebiliyor. Peki, bu modern \u00e7al\u0131\u015fma d\u00fczeninin vergi kurallar\u0131 ne kadar modern? Hazine ve Maliye Bakanl\u0131\u011f\u0131’n\u0131n yay\u0131mlad\u0131\u011f\u0131 bir \u00f6zelge, bu konuda ezber bozan ve t\u00fcm \u015firketlerin \u0130K ve Finans departmanlar\u0131n\u0131 yak\u0131ndan ilgilendiren kritik detaylar i\u00e7eriyor. OLAY:\u00a0Bir T\u00fcrk Holding’in CEO’su, ayn\u0131 zamanda […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[19],"tags":[],"class_list":["post-1468","post","type-post","status-publish","format-standard","hentry","category-mevzuat"],"_links":{"self":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1468","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/comments?post=1468"}],"version-history":[{"count":1,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1468\/revisions"}],"predecessor-version":[{"id":1470,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1468\/revisions\/1470"}],"wp:attachment":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/media?parent=1468"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/categories?post=1468"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/tags?post=1468"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}