Bireysel Kat\u0131l\u0131m Yat\u0131r\u0131mc\u0131s\u0131 (BKY), T\u00fcrkiye’nin lisansl\u0131 melek yat\u0131r\u0131mc\u0131<\/a> program\u0131d\u0131r; nitelikli erken a\u015fama T\u00fcrk startup’lar\u0131na yat\u0131r\u0131m yapan bireysel yat\u0131r\u0131mc\u0131lara \u00f6nemli vergi te\u015fvikleri sa\u011flar. Program 2013’te Hazine ve Maliye Bakanl\u0131\u011f\u0131 d\u00fczenlemesi alt\u0131nda T\u00fcrkiye’nin birincil melek yat\u0131r\u0131m te\u015fviki olarak ba\u015flat\u0131ld\u0131 ve T\u00fcrkiye’de vergi avantajl\u0131 melek yat\u0131r\u0131m i\u00e7in ana ara\u00e7 olmaya devam ediyor.<\/p>\n BKY olarak nitelik kazanmak i\u00e7in bireysel yat\u0131r\u0131mc\u0131lar belirli kriterleri kar\u015f\u0131lamal\u0131 ve bir BKY lisans\u0131 almal\u0131d\u0131r: asgari ki\u015fisel finansal e\u015fik (mevcut de\u011ferler: 200.000+ TL net finansal varl\u0131k veya 200.000+ TL y\u0131ll\u0131k br\u00fct gelir), e\u011fitim ve mesleki deneyim gereksinimleri (\u00fcniversite diplomas\u0131 art\u0131 2 y\u0131l i\u015f y\u00f6netimi deneyimi veya 5 y\u0131l profesyonel deneyim), bilgi de\u011ferlendirmesinden ge\u00e7me ve di\u011fer bakanl\u0131k tan\u0131ml\u0131 kriterler. Lisans, Hazine ve Maliye Bakanl\u0131\u011f\u0131’ndan Bireysel Kat\u0131l\u0131m Yat\u0131r\u0131mc\u0131s\u0131 Lisans Belgesi yoluyla elde edilir.<\/p>\n BKY yat\u0131r\u0131mc\u0131lar\u0131 yat\u0131r\u0131m y\u0131l\u0131nda yat\u0131r\u0131mlar\u0131n\u0131n %75’ine kadar gelir vergisi matrah\u0131ndan d\u00fc\u015febilir, yat\u0131r\u0131m ba\u015f\u0131na ve y\u0131l ba\u015f\u0131na d\u00fc\u015f\u00fcm limitleri ile (mevcut limitler periyodik ayarlamaya tabi). “\u0130leri d\u00fczey\/yo\u011fun” yat\u0131r\u0131mlar i\u00e7in (b\u00fcy\u00fck melek yat\u0131r\u0131mc\u0131), d\u00fc\u015f\u00fcm %100’e ula\u015fabilir. D\u00fc\u015f\u00fcm ola\u011fan gelir vergisine kar\u015f\u0131 al\u0131n\u0131r (\u015fu anda %40’a kadar oran), bu nedenle tipik y\u00fcksek dilim<\/a> yat\u0131r\u0131mc\u0131lar i\u00e7in ger\u00e7ek nakit faydas\u0131 yat\u0131r\u0131m\u0131n %30-40’\u0131d\u0131r. Belirli tutma d\u00f6nemi gereksinimleri (asgari 2 y\u0131l) ve vergi faydas\u0131n\u0131 korumak i\u00e7in di\u011fer ko\u015fullar uygulan\u0131r.<\/p>\n Nitelikli yat\u0131r\u0131mlar T\u00fcrk “Giri\u015fim \u015eirketi” stat\u00fcs\u00fcndeki \u015firketlere olmal\u0131d\u0131r\u2014b\u00fcy\u00fckl\u00fck s\u0131n\u0131rlar\u0131 (100M TL gelirden az, 250 \u00e7al\u0131\u015fandan az), ya\u015f s\u0131n\u0131rlar\u0131 (tipik olarak 7 ya\u015ftan az) ve operasyonel gereksinimler (aktif operasyonlar, pre-revenue de\u011fil). Yat\u0131r\u0131mlar birincil ihra\u00e7lar olmal\u0131d\u0131r (startup i\u00e7in yeni hisseler). BKY program\u0131 T\u00fcrk teknoloji ekosistemi geli\u015fimi i\u00e7in \u00f6zellikle \u00f6nemli olmu\u015f, T\u00fcrk UHNW bireylerden (genellikle ba\u015far\u0131l\u0131 ilk nesil kurucular) bir sonraki nesil startup’lara sermaye y\u00f6nlendirmi\u015ftir. 2024-2025 itibar\u0131yla, program\u0131n 1.000’den fazla lisansl\u0131 BKY’si T\u00fcrk startup’lar\u0131na toplu olarak anlaml\u0131 sermaye yat\u0131r\u0131yordu. GSYF<\/a> yat\u0131r\u0131mlar\u0131 fon arac\u0131l\u0131 maruziyeti tercih edenler i\u00e7in paralel ancak farkl\u0131 vergi avantajlar\u0131 sunar.<\/p>\n","protected":false},"excerpt":{"rendered":" TLDR: Bireysel Kat\u0131l\u0131m Yat\u0131r\u0131mc\u0131s\u0131 (BKY), T\u00fcrkiye’nin lisansl\u0131 melek yat\u0131r\u0131mc\u0131 program\u0131d\u0131r; nitelikli erken a\u015fama T\u00fcrk startup’lar\u0131na yat\u0131r\u0131m yapan bireysel yat\u0131r\u0131mc\u0131lara \u00f6nemli vergi te\u015fvikleri sa\u011flar. Program 2013’te Hazine ve Maliye Bakanl\u0131\u011f\u0131 d\u00fczenlemesi alt\u0131nda T\u00fcrkiye’nin birincil melek yat\u0131r\u0131m te\u015fviki olarak ba\u015flat\u0131ld\u0131 ve T\u00fcrkiye’de vergi avantajl\u0131 melek yat\u0131r\u0131m i\u00e7in ana ara\u00e7 olmaya devam ediyor. BKY Lisans Gereksinimleri BKY olarak […]<\/p>\n","protected":false},"author":4,"featured_media":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":""},"categories":[],"class_list":["post-12636","term","type-term","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/term\/12636","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/term"}],"about":[{"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/types\/term"}],"author":[{"embeddable":true,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/comments?post=12636"}],"version-history":[{"count":1,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/term\/12636\/revisions"}],"predecessor-version":[{"id":12882,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/term\/12636\/revisions\/12882"}],"wp:attachment":[{"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/media?parent=12636"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/categories?post=12636"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}BKY Lisans Gereksinimleri<\/h3>\n
Vergi Avantajlar\u0131<\/h3>\n
Nitelikli Yat\u0131r\u0131mlar ve Program Etkisi<\/h3>\n