{"id":13404,"date":"2026-05-15T20:16:30","date_gmt":"2026-05-15T20:16:30","guid":{"rendered":"https:\/\/virconlegal.com\/term\/carried-interest-carry\/"},"modified":"2026-05-16T07:40:40","modified_gmt":"2026-05-16T07:40:40","slug":"carried-interest-carry","status":"publish","type":"term","link":"https:\/\/virconlegal.com\/tr\/term\/carried-interest-carry\/","title":{"rendered":"Carried Interest (Carry)"},"content":{"rendered":"<h2>Carried interest nedir?<\/h2>\n<p><strong>Carried interest<\/strong> (veya k\u0131saca <em>carry<\/em>), bir \u00f6zel yat\u0131r\u0131m fonunun \u2014 <a href=\"https:\/\/virconlegal.com\/tr\/term\/girisim-sermayesi\/\">risk sermayesi<\/a>, \u00f6zel sermaye, hedge fonu \u2014 y\u00f6netim \u00fccretine ek olarak performans \u00fccretlendirmesi olarak Genel Orta\u011fa \u00f6denen yat\u0131r\u0131m k\u00e2rlar\u0131n\u0131n pay\u0131d\u0131r. Piyasa standard\u0131 carry, getiri e\u015fi\u011finin (<em>hurdle rate<\/em>) \u00fczerindeki k\u00e2rlar\u0131n %20&#8217;sidir.<\/p>\n<p>Carried interest bir\u00e7ok yarg\u0131 b\u00f6lgesinde avantajl\u0131 \u015fekilde vergilendirilir (gerekli s\u00fcre tutulursa ABD&#8217;de uzun vadeli <a href=\"https:\/\/virconlegal.com\/tr\/term\/sermaye-kazanci\/\">sermaye kazanc\u0131<\/a>). Son ABD vergi reformlar\u0131, carry&#8217;nin uzun vadeli kazan\u00e7 olarak nitelenmesi i\u00e7in tutma s\u00fcresi \u015fart\u0131n\u0131 \u00fc\u00e7 y\u0131la uzatm\u0131\u015ft\u0131r. T\u00fcrkiye carry&#8217;yi gelir vergisi kurallar\u0131 alt\u0131nda vergilendirir.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Carried interest nedir? Carried interest (veya k\u0131saca carry), bir \u00f6zel yat\u0131r\u0131m fonunun \u2014 risk sermayesi, \u00f6zel sermaye, hedge fonu \u2014 y\u00f6netim \u00fccretine ek olarak performans \u00fccretlendirmesi olarak Genel Orta\u011fa \u00f6denen yat\u0131r\u0131m k\u00e2rlar\u0131n\u0131n pay\u0131d\u0131r. Piyasa standard\u0131 carry, getiri e\u015fi\u011finin (hurdle rate) \u00fczerindeki k\u00e2rlar\u0131n %20&#8217;sidir. Carried interest bir\u00e7ok yarg\u0131 b\u00f6lgesinde avantajl\u0131 \u015fekilde vergilendirilir (gerekli s\u00fcre tutulursa ABD&#8217;de [&hellip;]<\/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-13404","term","type-term","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/term\/13404","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=13404"}],"version-history":[{"count":1,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/term\/13404\/revisions"}],"predecessor-version":[{"id":14086,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/term\/13404\/revisions\/14086"}],"wp:attachment":[{"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/media?parent=13404"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/categories?post=13404"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}