Hollandal\u0131 milletvekilleri, ki\u015fisel gelir vergisinin tasarruf ve yat\u0131r\u0131mlar\u0131 kapsayan k\u0131sm\u0131 olan Box 3 vergisinin b\u00fcy\u00fck \u00f6l\u00e7\u00fcde yeniden yaz\u0131lmas\u0131n\u0131 onaylad\u0131. Yasa tasar\u0131s\u0131na \u201cBox 3\u2019te Ger\u00e7ek Getiri Yasas\u0131\u201d (Felemenk\u00e7e: \u201cWet werkelijk rendement box 3\u201d) deniyor. Hollanda Senatosu onay verirse, 1 Ocak 2028\u2019den itibaren Box 3 vergisi, h\u00fck\u00fcmetin bir yat\u0131r\u0131mc\u0131n\u0131n \u201cger\u00e7ek getirisi\u201d olarak tan\u0131mlad\u0131\u011f\u0131 tutar \u00fczerinden d\u00fcz %36 oran\u0131nda al\u0131nacak.<\/p>\n\n
De\u011fi\u015fiklik, y\u0131llar s\u00fcren hukuki bask\u0131n\u0131n ard\u0131ndan geldi. Aral\u0131k 2021\u2019de Hollanda Y\u00fcksek Mahkemesi, eski Box 3 sisteminin, insanlar\u0131n elde etmedikleri varsay\u0131lan getiriler \u00fczerinden vergi ald\u0131\u011f\u0131 i\u00e7in Avrupa \u0130nsan Haklar\u0131 S\u00f6zle\u015fmesi\u2019nde g\u00fcvence alt\u0131na al\u0131nan temel haklar\u0131 ihlal edebilece\u011fine h\u00fckmetti. Sonraki kararlar h\u00fck\u00fcmet \u00fczerindeki bask\u0131y\u0131 s\u00fcrd\u00fcrd\u00fc. Mahkemelerin \u00e7\u00f6z\u00fcmleri reddetmesiyle birlikte milletvekilleri bir sorunla kar\u015f\u0131 kar\u015f\u0131ya kald\u0131: devletin Box 3 vergisini yasal olarak tahsil etmesi ve b\u00fct\u00e7eyi korumas\u0131 gerekiyordu.<\/p>\n\n
Yeni plan, kurgulanm\u0131\u015f bir form\u00fcl yerine ger\u00e7ek sonu\u00e7lar \u00fczerinden vergi alarak bu sorunu \u00e7\u00f6zmeyi ama\u00e7l\u0131yor. G\u00fcncellenen Box 3 vergisinde \u201cger\u00e7ek getiri\u201d faiz, temett\u00fc ve kira gibi nakit gelirleri i\u00e7eriyor. Ayr\u0131ca, ki\u015finin satmamas\u0131 durumunda bile varl\u0131klar\u0131n y\u0131l i\u00e7indeki de\u011fer de\u011fi\u015fimini kaps\u0131yor. Bu, Box 3 vergisinin \u201cger\u00e7ekle\u015fmemi\u015f kazan\u00e7lara\u201d (k\u00e2\u011f\u0131t \u00fczerindeki kazan\u00e7lar) da uygulanabilece\u011fi anlam\u0131na geliyor. Birinin elindeki hisseler y\u0131l i\u00e7inde 10.000 \u20ac de\u011fer kazand\u0131ysa, hisseler hesapta kalmaya devam etse bile Box 3 vergisi bu 10.000 \u20ac\u2019luk art\u0131\u015f\u0131 vergiye tabi gelir olarak kabul edecek.<\/p>\n\n
Tart\u0131\u015fma burada k\u0131z\u0131\u015f\u0131yor, \u00f6zellikle kripto para sahipleri i\u00e7in. Kripto fiyatlar\u0131 h\u0131zla y\u00fckselip d\u00fc\u015febilir; biri g\u00fc\u00e7l\u00fc bir y\u0131l\u0131n ard\u0131ndan hi\u00e7bir kripto paras\u0131n\u0131 euro\u2019ya \u00e7evirmeden b\u00fcy\u00fck bir Box 3 vergi faturas\u0131yla kar\u015f\u0131la\u015fabilir. Ele\u015ftirmenler bu durumun bir likidite riski yaratt\u0131\u011f\u0131n\u0131 s\u00f6yl\u00fcyor: Box 3 vergisi kazan\u00e7 nakit de\u011filken nakit talep edebiliyor. Taraftarlar ise devletin i\u015fler bir sisteme ihtiya\u00e7 duydu\u011funu ve yasan\u0131n etkiyi yumu\u015fatmak i\u00e7in ara\u00e7lar ekledi\u011fini savunuyor.<\/p>\n\n
En b\u00fcy\u00fck yumu\u015fat\u0131c\u0131lardan biri yeni bir vergi muafiyeti kural\u0131. Eski vergiden muaf varl\u0131k e\u015fi\u011fi kald\u0131r\u0131l\u0131yor ve t\u00fcm Box 3 varl\u0131klar\u0131 i\u00e7in y\u0131ll\u0131k 1.800 \u20ac\u2019luk vergiden muaf getiri getiriliyor. Toplam ger\u00e7ek getiri 1.800 \u20ac\u2019nun alt\u0131nda kal\u0131rsa hi\u00e7 Box 3 vergisi \u00f6denmeyecek. Yasa ayr\u0131ca s\u0131n\u0131rs\u0131z zarar mahsupla\u015fmas\u0131 getiriyor. Yat\u0131r\u0131mc\u0131 bir y\u0131l i\u00e7inde net zarar ederse, bu zarar\u0131 ilerideki vergiye tabi kazan\u00e7lar\u0131 d\u00fc\u015f\u00fcrmek i\u00e7in s\u00fcre s\u0131n\u0131r\u0131 olmaks\u0131z\u0131n ileriye ta\u015f\u0131yabilir. Sadece 500 \u20ac\u2019yu a\u015fan zararlar dikkate al\u0131n\u0131r; daha k\u00fc\u00e7\u00fck zararlar d\u00fc\u015f\u00fclmez. Milletvekilleri bu \u00f6zelliklerin k\u00fc\u00e7\u00fck tasarruf sahipleri i\u00e7in Box 3 vergisini daha az sert hale getirdi\u011fini ve yat\u0131r\u0131mc\u0131lar\u0131n d\u00fc\u015f\u00fc\u015f d\u00f6nemlerinden sonra toparlanmas\u0131na yard\u0131mc\u0131 olaca\u011f\u0131n\u0131 s\u00f6yl\u00fcyor.<\/p>\n\n
Yasa baz\u0131 varl\u0131klara farkl\u0131 davran\u0131yor. Gayrimenkul ve uygun start-uplardaki hisseler i\u00e7in de\u011fer art\u0131\u015flar\u0131nda bir sermaye kazanc\u0131 yakla\u015f\u0131m\u0131 se\u00e7ildi. Bu yakla\u015f\u0131mla, Box 3 vergisi de\u011fer art\u0131\u015f\u0131 \u00fczerinden varl\u0131k sat\u0131ld\u0131\u011f\u0131nda veya elden \u00e7\u0131kar\u0131ld\u0131\u011f\u0131nda al\u0131n\u0131yor, her y\u0131l de\u011fil. Ancak bu varl\u0131klardan elde edilen kira veya temett\u00fc gibi d\u00fczenli gelirler yine o y\u0131l i\u00e7inde Box 3 vergisine tabi tutuluyor. H\u00fck\u00fcmet bu ikili yakla\u015f\u0131m\u0131, ele\u015ftirmenlerin dile getirdi\u011fi likidite riskini azaltmak i\u00e7in se\u00e7ti: d\u00fczenli nakit ak\u0131\u015f\u0131 olmayan varl\u0131klar \u00fczerinden her y\u0131l vergi \u00f6demek zor olabilir.<\/p>\n\n
Reform, ki\u015fisel geliri \u00fc\u00e7 \u201ckutuya\u201d ay\u0131ran daha geni\u015f bir sistem i\u00e7inde yer al\u0131yor. Kutu 1 maa\u015f ve ev sahipli\u011fi kurallar\u0131n\u0131 ilerici oranlarla kapsar. Kutu 2 en az %5 oran\u0131nda bir \u015firket hissesi olan \u201c\u00f6nemli kat\u0131l\u0131m\u201d\u0131 kapsar ve kendine \u00f6zg\u00fc oran yap\u0131s\u0131na sahiptir. Kutu 3 vergisi ise en b\u00fcy\u00fck yeniden tasar\u0131m\u0131 yap\u0131lan par\u00e7a olup, bir yerle\u015fik olarak tasarruf, hisse senedi, tahvil, fon veya kripto tutan herkesi ilgilendirir.<\/p>\n\n
Kripto para maruziyeti, Box 3 vergisi tart\u0131\u015fmas\u0131n\u0131n vergi uzmanlar\u0131n\u0131n \u00f6tesinde ilgi \u00e7ekmesinin nedenlerinden biri. Hollanda Merkez Bankas\u0131 (De Nederlandsche Bank), sonu\u00e7ta dolayl\u0131 kripto yat\u0131r\u0131mlar\u0131n\u0131n Hollandal\u0131 \u015firketler, kurumlar ve hanehalk\u0131 taraf\u0131ndan 2020 sonundaki 81 milyon \u20ac\u2019dan 2025 Ekim sonundaki 1,2 milyar \u20ac\u2019ya ula\u015ft\u0131\u011f\u0131n\u0131 bildirdi. Ayr\u0131ca 2025\u2019in \u00fc\u00e7\u00fcnc\u00fc \u00e7eyre\u011fi sonunda finans sekt\u00f6r\u00fcn\u00fcn do\u011frudan 113 milyon \u20ac de\u011ferinde kripto tuttu\u011fu raporland\u0131. Bu b\u00fcy\u00fcmeye ra\u011fmen, merkez bankas\u0131 kripto menkul k\u0131ymetlerin geni\u015f Hollanda menkul piyasas\u0131 i\u00e7inde k\u00fc\u00e7\u00fck bir dilim oldu\u011funu belirtiyor.<\/p>\n\n
Milletvekilleri ayr\u0131ca yasan\u0131n g\u00f6zden ge\u00e7irme s\u00fcresini be\u015f y\u0131ldan \u00fc\u00e7 y\u0131la indiren bir de\u011fi\u015fikli\u011fi de onaylad\u0131. Ama\u00e7, Box 3 vergisi uygulamaya konuldu\u011funda sorunlar \u00e7\u0131karsa daha h\u0131zl\u0131 m\u00fcdahale edilebilmesini sa\u011flamak. Tasar\u0131y\u0131 destekleyen baz\u0131 partiler, ger\u00e7ekle\u015fmemi\u015f kazan\u00e7lar\u0131 vergiye tabi tutma fikrini sevmelereler de, mahkeme kararlar\u0131 sonras\u0131 h\u00fck\u00fcmetin yasal bir \u00e7er\u00e7eveye ihtiya\u00e7 duydu\u011funu ve gecikmelerin b\u00fct\u00e7eyi daha da zorlayaca\u011f\u0131n\u0131 savunuyor.<\/p>\n\n
Plan \u015fimdilik kesin de\u011fil. Hollanda Senatosu h\u00e2l\u00e2 oylamal\u0131. Senat\u00f6rler onay verirse, yerle\u015fikler ve dan\u0131\u015fmanlar 1 Ocak 2028\u2019e kadar varsay\u0131lan de\u011fil, ger\u00e7ek getiri \u00fczerinden vergilendiren ve bir\u00e7ok s\u0131radan varl\u0131ktaki k\u00e2\u011f\u0131t \u00fczerindeki kazan\u00e7lara da dokunabilecek yeni Box 3 sistemine haz\u0131rlanacak.<\/p>","protected":false},"excerpt":{"rendered":"
Hollandal\u0131 milletvekilleri, ki\u015fisel gelir vergisinin tasarruf ve yat\u0131r\u0131mlar\u0131 kapsayan k\u0131sm\u0131 olan Box 3 vergisinin b\u00fcy\u00fck \u00f6l\u00e7\u00fcde yeniden yaz\u0131lmas\u0131n\u0131 onaylad\u0131. Yasa tasar\u0131s\u0131na \u201cBox 3\u2019te Ger\u00e7ek Getiri Yasas\u0131\u201d (Felemenk\u00e7e: \u201cWet werkelijk rendement…<\/p>\n","protected":false},"author":2,"featured_media":2427,"comment_status":"closed","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-2426","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bitcoin"],"_links":{"self":[{"href":"https:\/\/bitcoinnewscrypto.com\/tr\/wp-json\/wp\/v2\/posts\/2426","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bitcoinnewscrypto.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bitcoinnewscrypto.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bitcoinnewscrypto.com\/tr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/bitcoinnewscrypto.com\/tr\/wp-json\/wp\/v2\/comments?post=2426"}],"version-history":[{"count":1,"href":"https:\/\/bitcoinnewscrypto.com\/tr\/wp-json\/wp\/v2\/posts\/2426\/revisions"}],"predecessor-version":[{"id":2428,"href":"https:\/\/bitcoinnewscrypto.com\/tr\/wp-json\/wp\/v2\/posts\/2426\/revisions\/2428"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bitcoinnewscrypto.com\/tr\/wp-json\/wp\/v2\/media\/2427"}],"wp:attachment":[{"href":"https:\/\/bitcoinnewscrypto.com\/tr\/wp-json\/wp\/v2\/media?parent=2426"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bitcoinnewscrypto.com\/tr\/wp-json\/wp\/v2\/categories?post=2426"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bitcoinnewscrypto.com\/tr\/wp-json\/wp\/v2\/tags?post=2426"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}