{"id":8118,"date":"2026-05-11T22:43:42","date_gmt":"2026-05-11T22:43:42","guid":{"rendered":"https:\/\/virconlegal.com\/term\/kisitli-hisse-satin-alma-anlasmasi\/"},"modified":"2026-05-11T22:44:31","modified_gmt":"2026-05-11T22:44:31","slug":"kisitli-hisse-satin-alma-anlasmasi","status":"publish","type":"term","link":"https:\/\/virconlegal.com\/tr\/term\/kisitli-hisse-satin-alma-anlasmasi\/","title":{"rendered":"K\u0131s\u0131tl\u0131 Hisse Sat\u0131n Alma Anla\u015fmas\u0131"},"content":{"rendered":"<h3>TLDR<\/h3>\n<p>K\u0131s\u0131tl\u0131 Hisse Sat\u0131n Alma Anla\u015fmas\u0131, kuruculara veya \u00e7al\u0131\u015fanlara k\u0131s\u0131tl\u0131 hisse ihra\u00e7 edilirken kullan\u0131lan; sat\u0131n alma ko\u015fullar\u0131n\u0131, hakedi\u015f takvimini ve i\u015ften ayr\u0131lma durumunda \u015firketin hakedilmemi\u015f hisseleri geri sat\u0131n alma hakk\u0131n\u0131 tan\u0131mlayan hukuki s\u00f6zle\u015fmedir.<\/p>\n<h3>RSPA ile Opsiyon Tahsisi: Vergi ve Kontrol:<\/h3>\n<p>Kurucular genellikle opsiyonlar yerine k\u0131s\u0131tl\u0131 hisse sat\u0131n alma anla\u015fmalar\u0131 arac\u0131l\u0131\u011f\u0131yla hisse al\u0131rlar; \u00e7\u00fcnk\u00fc hisse sat\u0131n almak (minimal maliyetle bile) opsiyonlardan daha iyi vergi sonu\u00e7lar\u0131 yarat\u0131r. Bir kurucu, kurulu\u015fta (esasen s\u0131f\u0131r oldu\u011funda) ger\u00e7e\u011fe uygun piyasa de\u011ferinde k\u0131s\u0131tl\u0131 hisse sat\u0131n ald\u0131\u011f\u0131nda vergiye tabi gelir yoktur ve sermaye kazanc\u0131 elde tutma s\u00fcresi derhal ba\u015flar; bu durum tam de\u011fer art\u0131\u015f\u0131nda uzun vadeli sermaye kazanc\u0131 uygulamas\u0131n\u0131 m\u00fcmk\u00fcn k\u0131lar. Opsiyonlar ise aksine, kullan\u0131mda AAV olay\u0131 ve 83(b) se\u00e7im penceresi \u00fczerinde kullan\u0131lmas\u0131 durumunda ola\u011fan gelir yarat\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>TLDR K\u0131s\u0131tl\u0131 Hisse Sat\u0131n Alma Anla\u015fmas\u0131, kuruculara veya \u00e7al\u0131\u015fanlara k\u0131s\u0131tl\u0131 hisse ihra\u00e7 edilirken kullan\u0131lan; sat\u0131n alma ko\u015fullar\u0131n\u0131, hakedi\u015f takvimini ve i\u015ften ayr\u0131lma durumunda \u015firketin hakedilmemi\u015f hisseleri geri sat\u0131n alma hakk\u0131n\u0131 tan\u0131mlayan hukuki s\u00f6zle\u015fmedir. RSPA ile Opsiyon Tahsisi: Vergi ve Kontrol: Kurucular genellikle opsiyonlar yerine k\u0131s\u0131tl\u0131 hisse sat\u0131n alma anla\u015fmalar\u0131 arac\u0131l\u0131\u011f\u0131yla hisse al\u0131rlar; \u00e7\u00fcnk\u00fc hisse sat\u0131n [&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-8118","term","type-term","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/term\/8118","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=8118"}],"version-history":[{"count":1,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/term\/8118\/revisions"}],"predecessor-version":[{"id":8709,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/term\/8118\/revisions\/8709"}],"wp:attachment":[{"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/media?parent=8118"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/categories?post=8118"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}