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ARTICLE · 01 FEBRUARY 2019

Emisyon priminin vergilendirmeye ilişkin sonuçları

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İlgili husus esas olarak 6102 sayılı Türk Ticaret Kanunu ("TTK")'nun "Primli Paylar" başlıklı 347.

TurkeyTax
Beste Küçükşahin
Beste Küçükşahin
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ÖZET

Emisyon primi, anonim şirketlerin kuruluşları sırasında veya sermayelerini artırmaları dolayısıyla ihraç ettikleri pay senetlerinin üzerinde yazılı değerin, payın nominal değerinin üzerinde bir bedel olmasından kaynaklanan kazançlardır ve nominal değer ile satış bedeli arasındaki farkları ifade eder. Söz konusu olumlu fark; emisyon primi, hisse senedi ihraç primi veya agio olarak adlandırılır ve çıkarılan paylara  primli pay  denir.

İlgili husus esas olarak 6102 sayılı Türk Ticaret Kanunu ("TTK")'nun "Primli Paylar" başlıklı 347. maddesinde düzenlenmiş olmakla birlikte, muhtelif kanunlarda emisyon priminin vergilendirilmesine ilişkin sonuçlar düzenlenmiştir.

Anahtar Kelimeler: Emisyon Primi, Hisse Senedi İhraç Primi, Agio, Primli Paylar, Türk Ticaret Kanunu, Vergi Usul Kanunu, Kurumlar Vergisi Kanunu, Gelir Vergisi Kanunu, Gider Vergisi Kanunu, Sermaye Piyasası Kanunu.

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