{"id":9890,"date":"2026-06-16T12:56:44","date_gmt":"2026-06-16T12:56:44","guid":{"rendered":"https:\/\/rfblegal.co.uk\/?post_type=knowledge-base&#038;p=9890"},"modified":"2026-06-16T12:56:46","modified_gmt":"2026-06-16T12:56:46","slug":"omur-boyu-yapilan-devirler-gelirden-yapilan-normal-bagislar","status":"publish","type":"knowledge-base","link":"https:\/\/rfblegal.co.uk\/tr\/bilgi-tabani\/omur-boyu-yapilan-devirler-gelirden-yapilan-normal-bagislar\/","title":{"rendered":"\u00d6m\u00fcr Boyu Devirler: Gelirden Yap\u0131lan Normal Ba\u011f\u0131\u015flar"},"content":{"rendered":"<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/web.archive.org\/web\/20210610155210im_\/https:\/\/rfblegal.co.uk\/images\/Reshad\/devorahcontact.png\" alt=\"\"\/><figcaption class=\"wp-element-caption\">Devorah Ormonde<\/figcaption><\/figure>\n\n\n\n<p>Miras vergisi muafiyeti olan 325.000 sterlinin \u00fczerinde varl\u0131\u011fa sahip olan herkes, vefat\u0131ndan sonra \u00f6denmesi gerekebilecek vergi tutar\u0131 konusunda endi\u015fe duyabilir. Ko\u015fullar elverirse, bu ki\u015filer arkada\u015flar\u0131na ve akrabalar\u0131na hayattayken hediyeler vererek miraslar\u0131n\u0131n de\u011ferini d\u00fc\u015f\u00fcrmeyi d\u00fc\u015f\u00fcnebilirler.<\/p>\n\n\n\n<p>Genel olarak, hayattayken ba\u011f\u0131\u015f yapmak isteyen ki\u015filerin, bu ba\u011f\u0131\u015flar\u0131n veraset vergisi a\u00e7\u0131s\u0131ndan miras\u0131n bir par\u00e7as\u0131 olarak de\u011ferlendirilmemesi i\u00e7in yedi y\u0131l hayatta kalmalar\u0131 gerekir. Bu kural\u0131n baz\u0131 istisnalar\u0131 vard\u0131r; bunlar aras\u0131nda y\u0131ll\u0131k 3.000 sterlinlik bir muafiyet ve 3.000 sterlinlik pay almam\u0131\u015f ki\u015filere yap\u0131lan 250 sterline kadar olan k\u00fc\u00e7\u00fck hediyeler yer al\u0131r. Bu istisnalar, 1984 y\u0131l\u0131nda uygulamaya konuldu\u011fundan bu yana art\u0131r\u0131lmam\u0131\u015ft\u0131r; ancak Ocak 2020'de yay\u0131nlanan bir T\u00fcm Partiler Parlamento Grubu raporu, \u00e7e\u015fitli istisnalar\u0131n 30.000 sterlinlik tek bir y\u0131ll\u0131k hediye indirimi ile de\u011fi\u015ftirilmesini \u00f6nermi\u015ftir.<\/p>\n\n\n\n<p>Bununla birlikte, \u00f6m\u00fcr boyu hediye muafiyetleri mevcut seviyelerinde kalsa bile, gelir fazlas\u0131 olan ki\u015filerin gelirlerinden hediye vererek miras vergisinde \u00f6nemli tasarruflar elde etme imk\u00e2n\u0131 h\u00e2l\u00e2 mevcuttur. Hediyenin a\u015fa\u011f\u0131daki t\u00fcm ko\u015fullar\u0131 kar\u015f\u0131lamas\u0131 \u015fart\u0131yla, miras vergisi \u00f6demeden verilebilecek miktar konusunda herhangi bir s\u0131n\u0131rlama bulunmamaktad\u0131r:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Bu, ba\u011f\u0131\u015f\u00e7\u0131n\u0131n ola\u011fan harcamalar\u0131n\u0131n bir par\u00e7as\u0131n\u0131 olu\u015fturur<\/li>\n\n\n\n<li>Gelirden kar\u015f\u0131lanmaktad\u0131r<\/li>\n\n\n\n<li>Bu, ba\u011f\u0131\u015f\u00e7\u0131ya normal ya\u015fam standard\u0131n\u0131 s\u00fcrd\u00fcrmesi i\u00e7in yeterli gelir sa\u011flar<\/li>\n<\/ol>\n\n\n\n<p>Gelir ba\u011f\u0131\u015flar\u0131, al\u0131c\u0131ya verilen para \u015feklinde olabilece\u011fi gibi, ipotek \u00f6demeleri, okul \u00fccretleri veya emeklilik birikimi gibi al\u0131c\u0131 ad\u0131na yap\u0131lan \u00f6demeler \u015feklinde de olabilir. Hatta, y\u0131ll\u0131k gelirle ba\u011flant\u0131l\u0131 olmad\u0131\u011f\u0131 s\u00fcrece, ba\u011f\u0131\u015f\u00e7\u0131n\u0131n \u00f6l\u00fcm\u00fcnden sonra al\u0131c\u0131n\u0131n alaca\u011f\u0131, tr\u00f6st ad\u0131na d\u00fczenlenmi\u015f bir hayat sigortas\u0131 poli\u00e7esinin primlerini kar\u015f\u0131lamak i\u00e7in \u00f6demeler yap\u0131lmas\u0131 da m\u00fcmk\u00fcnd\u00fcr.<\/p>\n\n\n\n<p>D\u00fczenli olarak yap\u0131lan ayn\u0131 tutardaki bir ba\u011f\u0131\u015f\u0131n sermaye de\u011fil gelir ba\u011f\u0131\u015f\u0131 oldu\u011funu kan\u0131tlaman\u0131n en kolay yolu budur. Ancak bu ba\u011f\u0131\u015flar\u0131n her zaman bu d\u00fczeni takip etmesi gerekmez; zira gelir dalgalanabilir ve ba\u011f\u0131\u015f\u00e7\u0131n\u0131n gelir ihtiya\u00e7lar\u0131 da de\u011fi\u015febilir. Sabit bir harcama d\u00fczeni tespit edilemiyorsa, 1995 tarihli Bennett v IRC davas\u0131 ile 1997 tarihli davan\u0131n z\u0131t sonu\u00e7lar\u0131nda da g\u00f6r\u00fcld\u00fc\u011f\u00fc gibi, fazla gelirden ba\u011f\u0131\u015f yapma taahh\u00fcd\u00fcne ili\u015fkin belgesel kan\u0131tlar\u0131 saklamak \u00f6nemlidir.&nbsp;<em>Nadin - IRC<\/em>.<\/p>\n\n\n\n<p>\u0130\u00e7inde&nbsp;<em>Bennett - IRC Davas\u0131<\/em>, Mahkeme, bir tr\u00f6st\u00fcn gelirine hak sahibi olan 87 ya\u015f\u0131ndaki bir dul kad\u0131n\u0131n yapt\u0131\u011f\u0131 ba\u011f\u0131\u015flar\u0131 inceledi. Tr\u00f6st ba\u015flang\u0131\u00e7ta fazla gelir getirmiyordu, ancak kad\u0131n\u0131n ihtiya\u00e7lar\u0131n\u0131 kar\u015f\u0131lamaya yetiyordu. 1987 y\u0131l\u0131nda tr\u00f6st\u00fcn aile \u015firketindeki hisselerinin sat\u0131lmas\u0131yla sermaye yat\u0131r\u0131m i\u00e7in kullan\u0131labilir hale gelince gelir \u00f6nemli \u00f6l\u00e7\u00fcde artt\u0131. Kad\u0131n sa\u011fl\u0131k durumu iyiydi ve ek gelire ihtiya\u00e7 duymayaca\u011f\u0131na inan\u0131yordu. Bu nedenle, 1989 y\u0131l\u0131n\u0131n Ocak ay\u0131nda, mali ihtiya\u00e7lar\u0131n\u0131n \u00fczerinde kalan tr\u00f6st gelirini \u00e7ocuklar\u0131 aras\u0131nda e\u015fit olarak payla\u015ft\u0131rmalar\u0131 i\u00e7in tr\u00f6st y\u00f6neticilerine talimat verdi. Ertesi ay, tr\u00f6st y\u00f6neticileri her bir \u00e7ocu\u011fa 10.000 sterlinin biraz alt\u0131nda bir \u00f6deme yapt\u0131. \u015eubat 1990\u2019da ise her bir \u00e7ocu\u011fa 60.000 sterlin tutar\u0131nda ek \u00f6demeler yapt\u0131lar. Dul kad\u0131n, ikinci \u00f6deme serisinden iki haftadan az bir s\u00fcre sonra beklenmedik bir \u015fekilde vefat etti. Mahkeme, bu \u00f6demelerin dul kad\u0131n\u0131n ola\u011fan harcamalar\u0131n\u0131n bir par\u00e7as\u0131n\u0131 olu\u015fturdu\u011fu ve dolay\u0131s\u0131yla veraset vergisinden muaf oldu\u011fu h\u00fckm\u00fcne vard\u0131.<\/p>\n\n\n\n<p>Nadin v IRC davas\u0131nda, vergi m\u00fckellefi y\u0131ll\u0131k geliri 18.000 sterlinin biraz \u00fczerindeyken bak\u0131m evi \u00fccretleri olarak 13.000 sterlin \u00f6demi\u015f, ancak bak\u0131m evinde kald\u0131\u011f\u0131 s\u00fcre boyunca akrabalar\u0131na toplam 270.000 sterlin tutar\u0131nda birka\u00e7 b\u00fcy\u00fck nakit ba\u011f\u0131\u015fta bulunmu\u015ftu. Mahkeme, miras y\u00f6neticilerinin \u00f6deme kayna\u011f\u0131 olarak g\u00f6sterdikleri birikmi\u015f gelirin sermayeye d\u00f6n\u00fc\u015ft\u00fc\u011f\u00fcn\u00fc de\u011ferlendirdi. Bak\u0131m evine ta\u015f\u0131nmas\u0131ndan \u00f6nceki y\u0131llarda, ger\u00e7ekten de fazla gelirden yap\u0131ld\u0131\u011f\u0131 g\u00f6r\u00fclen baz\u0131 ba\u011f\u0131\u015flar olsa da, bunlar d\u00fczensizdi ve \u00f6deme yapma taahh\u00fcd\u00fcne dair bir kan\u0131t bulunmad\u0131\u011f\u0131ndan, mahkeme bunlar\u0131n da vergilendirilebilir oldu\u011funa h\u00fckmetti.<\/p>\n\n\n\n<p><em>(L\u00fctfen dikkat: Bu makale ilk olarak \u00f6nceki web sitemizde yay\u0131nlanm\u0131\u015ft\u0131r ve sadece genel bilgilendirme ama\u00e7l\u0131d\u0131r. Yaz\u0131ld\u0131\u011f\u0131 tarihteki yasal durumu yans\u0131tmakla birlikte, yasa yay\u0131nland\u0131\u011f\u0131ndan bu yana de\u011fi\u015fmi\u015f olabilir. Durumunuza uygun g\u00fcncel tavsiyeler i\u00e7in l\u00fctfen ekibimizle ileti\u015fime ge\u00e7in).<\/em><\/p>","protected":false},"author":11,"featured_media":0,"parent":0,"menu_order":0,"template":"","format":"standard","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[],"tags":[],"class_list":["post-9890","knowledge-base","type-knowledge-base","status-publish","format-standard","hentry"],"acf":[],"aioseo_notices":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Lifetime Transfers: Normal Gifts out of Income - RFB Legal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/rfblegal.co.uk\/tr\/bilgi-tabani\/omur-boyu-yapilan-devirler-gelirden-yapilan-normal-bagislar\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lifetime Transfers: Normal Gifts out of Income - RFB Legal\" \/>\n<meta property=\"og:description\" content=\"Anyone with assets above the inheritance tax allowance of \u00a3325,000 is likely to be concerned about the amount that may have to be paid in tax after their death. 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