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ARTICLE · 08 JULY 2026

Varlık Barışı – Versiyon 2026

Balcioglu Selçuk Eymirlioglu Ardiyok Keki Attorney Partnership
Balcioglu Selçuk Eymirlioglu Ardiyok Keki Attorney Partnership
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Balcioglu Selçuk Eymirlioglu Ardiyok Keki Attorney Partnership

Balcioglu Selçuk Eymirlioglu Ardiyok Keki Attorney Partnership

Balcıoğlu Selçuk Eymirlioğlu Ardıyok Keki Attorney Partnership (BASEAK) is an Istanbul-based...

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7582 sayılı Bazı Kanunlarda Değişiklik Yapılmasına Dair Kanun'un 10. maddesiyle, 5520 sayılı Kurumlar Vergisi Kanunu'na eklenen geçici 19. madde ile yine yeniden bir varlık barışı uygulaması hayata geçirilmiştir. Uygulamaya ilişkin usul ve esaslar ise 4 Temmuz 2026 tarihli ve 33300 sayılı Resmî Gazete'de yayımlanan Bazı Varlıkların Ekonomiye Kazandırılması Hakkında Genel Tebliğ Seri No: 1 (“Tebliğ”) ile düzenlenmiştir.

TurkeyTax
Gökçe Sarısu Kanmaz
Gökçe Sarısu Kanmaz
Görkem Haraçci
Görkem Haraçci
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7582 sayılı Bazı Kanunlarda Değişiklik Yapılmasına Dair Kanun'un 10. maddesiyle, 5520 sayılı Kurumlar Vergisi Kanunu'na eklenen geçici 19. madde ile yine yeniden bir varlık barışı uygulaması hayata geçirilmiştir. Uygulamaya ilişkin usul ve esaslar ise 4 Temmuz 2026 tarihli ve 33300 sayılı Resmî Gazete'de yayımlanan Bazı Varlıkların Ekonomiye Kazandırılması Hakkında Genel Tebliğ Seri No: 1 (“Tebliğ”) ile düzenlenmiştir.

Peki yurt dışında tutulan ya da yurt içinde kayıt dışı kalan varlıkların, belli bir vergi maliyetiyle milli ekonomiye kazandırılması ve yasal defter kayıtlarına alınmasını amaçlayan varlık barışının bu güncel versiyonu hangi varlıkları kapsama alıyor, bu uygulamadan kimler yararlanabiliyor ve bu uygulama nasıl bir koruma sağlıyor?

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