{"id":7122,"date":"2026-08-01T12:38:00","date_gmt":"2026-08-01T12:38:00","guid":{"rendered":"https:\/\/defihukuk.com\/?p=7122"},"modified":"2026-08-01T12:38:00","modified_gmt":"2026-08-01T12:38:00","slug":"bitcoin-mirasi-veraset-vergisi","status":"publish","type":"post","link":"https:\/\/defihukuk.com\/en\/bitcoin-mirasi-veraset-vergisi\/","title":{"rendered":"Bitcoin Miras\u0131 ve Veraset Vergisi: G\u0130B \u00d6zelgesi 2026"},"content":{"rendered":"<style>.dfh-wrap{width:100%!important;max-width:100%!important;box-sizing:border-box;font-family:inherit!important;color:#000;line-height:1.8;font-size:1.05rem}.dfh-wrap *{font-family:inherit;box-sizing:border-box}.dfh-wrap h1,.dfh-wrap h2,.dfh-wrap h3,.dfh-wrap h4{color:#000;font-family:inherit!important;line-height:1.3;margin:28px 0 14px}.dfh-wrap h2{font-size:1.5rem;border-bottom:2px solid #000;padding-bottom:8px}.dfh-wrap h3{font-size:1.2rem}.dfh-wrap p{margin:0 0 1.1rem;font-family:inherit!important}.dfh-wrap a{color:#000;text-decoration:underline;font-weight:600}.dfh-wrap ul,.dfh-wrap ol{margin:0 0 1.1rem;padding-left:22px}.dfh-wrap li{margin:6px 0}.dfh-ozet{width:100%!important;background:#f5f5f5;border-left:5px solid #000;padding:20px 22px;margin:0 0 26px;border-radius:4px}.dfh-ozet-baslik{display:block;margin-bottom:8px;font-size:.9rem;letter-spacing:.3px;text-transform:uppercase;font-weight:700}.dfh-toc{width:100%!important;background:#fafafa;border:1px solid #000;padding:20px 24px;margin:0 0 30px;border-radius:4px}.dfh-toc .toc_widget,.dfh-toc #ez-toc-container,.dfh-toc .lwptoc,.dfh-toc .wp-block-heading{display:none!important}.dfh-toc h2{border:none;margin:0 0 12px;font-size:1.35rem;padding:0}.dfh-toc ol{margin:0;padding-left:22px}.dfh-toc li{margin:7px 0}.dfh-toc a{text-decoration:none}.dfh-toc a:hover{text-decoration:underline}.dfh-table{width:100%!important;border-collapse:collapse;margin:20px 0;font-size:.97rem}.dfh-table th,.dfh-table td{border:1px solid #000;padding:11px 13px;text-align:left;vertical-align:top}.dfh-table th{background:#000;color:#fff;font-weight:700}.dfh-table tr:nth-child(even) td{background:#f7f7f7}.dfh-case{width:100%!important;border:1px solid #000;border-radius:4px;padding:20px 22px;margin:22px 0;background:#fff}.dfh-case h3{margin-top:0}.dfh-case .dfh-meta{font-size:.9rem;background:#f0f0f0;padding:10px 14px;border-radius:4px;margin-bottom:14px}.dfh-note{width:100%!important;background:#f5f5f5;border:1px dashed #000;padding:16px 20px;margin:20px 0;border-radius:4px}.dfh-faq{width:100%!important;margin:14px 0}.dfh-faq details{border:1px solid #000;border-radius:4px;padding:14px 18px;margin-bottom:12px}.dfh-faq summary{font-weight:700;cursor:pointer;font-size:1.05rem}.dfh-faq details p{margin:12px 0 0}.dfh-bio{width:100%!important;background:#000;color:#fff;padding:26px 28px;border-radius:6px;margin:34px 0 10px}.dfh-bio h3{color:#fff;margin:0 0 6px;font-size:1.4rem}.dfh-bio p{color:#fff;margin:0 0 12px;font-size:.95rem}.dfh-bio a{color:#fff}.dfh-bio .dfh-cred{font-size:.85rem;line-height:1.9;border-top:1px solid #fff;padding-top:14px;margin-top:6px}.dfh-bio .dfh-cred span{display:block}.dfh-cta{width:100%!important;border:2px solid #000;padding:20px 24px;border-radius:6px;margin:24px 0;text-align:center}.dfh-cta strong{font-size:1.1rem;display:block;margin-bottom:6px}.dfh-time{width:100%!important;margin:20px 0;padding-left:0;list-style:none}.dfh-time li{border-left:3px solid #000;padding:4px 0 14px 18px;position:relative;margin:0}.dfh-time li strong{display:block}@media(max-width:600px){.dfh-wrap{font-size:1rem}.dfh-wrap h2{font-size:1.3rem}.dfh-table{font-size:.85rem}.dfh-table th,.dfh-table td{padding:8px}}<\/style>\n<div class=\"dfh-wrap\">\n<div class=\"dfh-ozet ai-ozet speakable\">\n<p><strong>Bitcoin ve di\u011fer kripto varl\u0131klar terekeye dahildir ve miras\u00e7\u0131lara intikal eder; bu intikal veraset ve intikal vergisine tabidir.<\/strong> Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 Edirne Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131n\u0131n 23.09.2020 tarihli ve 60938891-120.01.02.09[GVK: 3-1]-33826 say\u0131l\u0131 \u00f6zelgesi, murise ait borsa hesab\u0131ndaki Bitcoin varl\u0131\u011f\u0131n\u0131n 7338 say\u0131l\u0131 Kanun&#8217;un 2. maddesindeki <strong>&#8220;mal&#8221;<\/strong> tan\u0131m\u0131na girdi\u011fini ve miras\u00e7\u0131larca <strong>veraset ve intikal vergisi beyannamesi ile beyan edilmesi<\/strong> gerekti\u011fini ortaya koymu\u015ftur.<\/p>\n<p>\u00d6zelge iki yol tan\u0131mlar. Miras\u00e7\u0131lar beyanname verip vergiyi \u00f6derse, borsaya sunulacak <strong>ili\u015fik kesme belgesi<\/strong> ile varl\u0131k devral\u0131n\u0131r. Beyanname verilmezse, borsa 7338 say\u0131l\u0131 Kanun&#8217;un 17. maddesi uyar\u0131nca <strong>y\u00fczde be\u015f oran\u0131nda tevkifat<\/strong> yap\u0131p kalan\u0131 \u00f6der. Aradaki fark \u00e7o\u011fu dosyada \u00e7ok b\u00fcy\u00fckt\u00fcr: 2026 istisna ve tarifesiyle \u00fc\u00e7 miras\u00e7\u0131ya intikal eden 12.000.000 TL&#8217;lik bir kripto varl\u0131kta beyanname verildi\u011finde ki\u015fi ba\u015f\u0131na vergi <strong>10.928,64 TL<\/strong> iken, beyanname verilmedi\u011finde kesilecek tevkifat <strong>200.000 TL<\/strong>&#8216;dir. Beyanname, veraset yoluyla intikalde <strong>istisna haddinin alt\u0131nda kal\u0131nsa dahi zorunludur<\/strong>; \u00f6l\u00fcm ve miras\u00e7\u0131lar T\u00fcrkiye&#8217;deyse s\u00fcre \u00f6l\u00fcm tarihini takip eden <strong>4 ayd\u0131r<\/strong>.<\/p>\n<\/div>\n<div class=\"dfh-toc\">\n<h2>Bu Yaz\u0131m\u0131zda Neler Bulacaks\u0131n\u0131z<\/h2>\n<ol>\n<li><a href=\"#dfh-tereke\">Bitcoin Terekeye Dahil mi? Miras Hukuku Boyutu<\/a><\/li>\n<li><a href=\"#dfh-ozelge\">G\u0130B \u00d6zelgesi: Vergi \u0130daresi Kripto Varl\u0131\u011f\u0131 Nas\u0131l Nitelendirdi?<\/a><\/li>\n<li><a href=\"#dfh-ikiyol\">\u0130ki Yol: \u0130li\u015fik Kesme Belgesi mi, Y\u00fczde Be\u015f Tevkifat m\u0131?<\/a><\/li>\n<li><a href=\"#dfh-fark\">Rakamlarla Fark: 10.928 TL mi, 200.000 TL mi?<\/a><\/li>\n<li><a href=\"#dfh-2026\">2026 Veraset ve \u0130ntikal Vergisi Tarifesi ve \u0130stisnalar\u0131<\/a><\/li>\n<li><a href=\"#dfh-sure\">Beyanname S\u00fcreleri ve \u00d6deme Takvimi<\/a><\/li>\n<li><a href=\"#dfh-istisna\">\u0130stisna Alt\u0131nda Kalsa Dahi Beyanname Zorunlu<\/a><\/li>\n<li><a href=\"#dfh-degerleme\">Kripto Varl\u0131k Nas\u0131l De\u011ferlenir? VUK 289 ve Y\u00fczde Elli Kural\u0131<\/a><\/li>\n<li><a href=\"#dfh-iki-tarhiyat\">\u0130ki A\u015famal\u0131 Vergileme: \u0130lk Tarhiyat ve Nihai Tarhiyat<\/a><\/li>\n<li><a href=\"#dfh-dusus\">\u00d6l\u00fcmden Sonra De\u011fer D\u00fc\u015ferse Ne Olur?<\/a><\/li>\n<li><a href=\"#dfh-cuzdan\">\u00d6zelgenin Kapsamad\u0131\u011f\u0131 Alan: Ki\u015fisel C\u00fczdandaki Varl\u0131klar<\/a><\/li>\n<li><a href=\"#dfh-anahtar\">\u00d6zel Anahtar Kayb\u0131: Hukuken Var, Fiilen Yok<\/a><\/li>\n<li><a href=\"#dfh-plan\">Dijital Miras Planlamas\u0131: Vasiyetname ve Anahtar Devri<\/a><\/li>\n<li><a href=\"#dfh-adim\">Miras\u00e7\u0131lar \u0130\u00e7in Ad\u0131m Ad\u0131m S\u00fcre\u00e7<\/a><\/li>\n<li><a href=\"#dfh-hatalar\">En S\u0131k Yap\u0131lan Sekiz Hata<\/a><\/li>\n<li><a href=\"#dfh-sss\">S\u0131k\u00e7a Sorulan Sorular<\/a><\/li>\n<\/ol>\n<\/div>\n<figure id=\"attachment_7124\" aria-describedby=\"caption-attachment-7124\" style=\"width: 1920px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"size-full wp-image-7124\" src=\"https:\/\/defihukuk.com\/wp-content\/uploads\/2026\/08\/bitcoin-terekeye-dahil-mi-miras-hukuku-boyutu.jpg\" alt=\"Bitcoin Terekeye Dahil mi? Miras Hukuku Boyutu\" width=\"1920\" height=\"1080\" srcset=\"https:\/\/defihukuk.com\/wp-content\/uploads\/2026\/08\/bitcoin-terekeye-dahil-mi-miras-hukuku-boyutu.jpg 1920w, https:\/\/defihukuk.com\/wp-content\/uploads\/2026\/08\/bitcoin-terekeye-dahil-mi-miras-hukuku-boyutu-300x169.jpg 300w, https:\/\/defihukuk.com\/wp-content\/uploads\/2026\/08\/bitcoin-terekeye-dahil-mi-miras-hukuku-boyutu-1024x576.jpg 1024w, https:\/\/defihukuk.com\/wp-content\/uploads\/2026\/08\/bitcoin-terekeye-dahil-mi-miras-hukuku-boyutu-768x432.jpg 768w, https:\/\/defihukuk.com\/wp-content\/uploads\/2026\/08\/bitcoin-terekeye-dahil-mi-miras-hukuku-boyutu-1536x864.jpg 1536w, https:\/\/defihukuk.com\/wp-content\/uploads\/2026\/08\/bitcoin-terekeye-dahil-mi-miras-hukuku-boyutu-18x10.jpg 18w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/><figcaption id=\"caption-attachment-7124\" class=\"wp-caption-text\">Bitcoin Terekeye Dahil mi? Miras Hukuku Boyutu<\/figcaption><\/figure>\n<h2 id=\"dfh-tereke\">Bitcoin Terekeye Dahil mi? Miras Hukuku Boyutu<\/h2>\n<p>Bu sorunun cevab\u0131 nettir: evet. T\u00fcrk Medeni Kanunu uyar\u0131nca miras b\u0131rakan\u0131n \u00f6l\u00fcm\u00fcyle birlikte terekesi bir b\u00fct\u00fcn olarak miras\u00e7\u0131lara ge\u00e7er. Terekeye dahil olan \u015fey yaln\u0131zca ta\u015f\u0131nmazlar ve banka mevduat\u0131 de\u011fildir; malvarl\u0131\u011f\u0131na dahil edilebilen b\u00fct\u00fcn haklar ve alacaklar terekenin par\u00e7as\u0131d\u0131r. Kripto varl\u0131klar da bu kapsamdad\u0131r.<\/p>\n<p>Uygulamada kar\u0131\u015f\u0131kl\u0131k, kripto varl\u0131\u011f\u0131n hukuki niteli\u011finin tart\u0131\u015fmal\u0131 olmas\u0131ndan do\u011fuyor. Bir kripto varl\u0131\u011f\u0131n para m\u0131, menkul k\u0131ymet mi, yoksa kendine \u00f6zg\u00fc bir gayri maddi varl\u0131k m\u0131 oldu\u011fu doktrinde tart\u0131\u015f\u0131lmaya devam ediyor. Ancak miras hukuku bak\u0131m\u0131ndan bu tart\u0131\u015fma sonucu de\u011fi\u015ftirmez: ekonomik de\u011feri bulunan ve devredilebilir nitelikteki her varl\u0131k terekeye girer ve miras\u00e7\u0131lara paylar\u0131 oran\u0131nda intikal eder.<\/p>\n<p>Vasiyetname yoksa payla\u015f\u0131m T\u00fcrk Medeni Kanunu&#8217;ndaki yasal miras h\u00fck\u00fcmlerine g\u00f6re yap\u0131l\u0131r. Vasiyetname varsa, sakl\u0131 paylar korunmak kayd\u0131yla miras b\u0131rakan\u0131n iradesi ge\u00e7erlidir. Bu noktada bir <a href=\"https:\/\/defihukuk.com\/\" rel=\"dofollow\">kripto hukuku avukat\u0131<\/a> olarak s\u0131k\u00e7a kar\u015f\u0131la\u015ft\u0131\u011f\u0131m\u0131z yan\u0131lg\u0131y\u0131 d\u00fczeltmek gerekiyor: kripto varl\u0131\u011f\u0131n &#8220;kay\u0131t d\u0131\u015f\u0131&#8221; veya &#8220;anonim&#8221; olmas\u0131, onu miras hukukunun d\u0131\u015f\u0131na \u00e7\u0131karmaz. Varl\u0131\u011f\u0131n teknik olarak nerede durdu\u011fu ile hukuken kime ait oldu\u011fu ayr\u0131 meselelerdir.<\/p>\n<h2 id=\"dfh-ozelge\">G\u0130B \u00d6zelgesi: Vergi \u0130daresi Kripto Varl\u0131\u011f\u0131 Nas\u0131l Nitelendirdi?<\/h2>\n<p>Konunun vergi boyutunda elimizde somut ve do\u011frudan bir idari g\u00f6r\u00fc\u015f bulunuyor. Bu, tart\u0131\u015fmay\u0131 teorik olmaktan \u00e7\u0131kar\u0131p uygulanabilir h\u00e2le getiren belgedir.<\/p>\n<div class=\"dfh-case speakable\">\n<h3>Miras\u00e7\u0131lara Bitcoin Varl\u0131\u011f\u0131 Kar\u015f\u0131l\u0131\u011f\u0131nda \u00d6denecek Tutar\u0131n Veraset ve \u0130ntikal Vergisi Y\u00f6n\u00fcnden De\u011ferlendirilmesi<\/h3>\n<div class=\"dfh-meta\"><strong>Kurum:<\/strong> Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131, Edirne Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131, Gelir Kanunlar\u0131 Grup M\u00fcd\u00fcrl\u00fc\u011f\u00fc | <strong>Say\u0131:<\/strong> 60938891-120.01.02.09[GVK: 3-1]-33826 | <strong>Tarih:<\/strong> 23.09.2020 | <strong>Dayanak:<\/strong> VUK m.413<\/div>\n<p><strong>Olay:<\/strong> \u00d6zelge talebinde bulunan ki\u015finin e\u015fi 31.05.2019 tarihinde vefat etmi\u015ftir. Murisin, internet \u00fczerinden Bitcoin al\u0131m sat\u0131m\u0131 ve transferi i\u015fini yapan bir anonim \u015firketin kullan\u0131c\u0131s\u0131 oldu\u011fu, \u015firket sisteminde kay\u0131tl\u0131 hesab\u0131nda <strong>0,02 TL nakit ile 0,40420899 adet Bitcoin<\/strong> bulundu\u011fu belirtilmi\u015ftir. Bu varl\u0131\u011f\u0131n <strong>\u00f6l\u00fcm tarihi itibar\u0131yla toplam de\u011feri 20.540,30 TL<\/strong> olarak bildirilmi\u015f ve kar\u015f\u0131l\u0131\u011f\u0131n\u0131n miras\u00e7\u0131lara \u00f6denmesinin veraset ve intikal vergisi y\u00f6n\u00fcnden de\u011ferlendirilmesi talep edilmi\u015ftir.<\/p>\n<p><strong>\u0130darenin dayand\u0131\u011f\u0131 h\u00fck\u00fcmler:<\/strong> 7338 say\u0131l\u0131 Kanun&#8217;un 1. maddesi uyar\u0131nca T\u00fcrkiye Cumhuriyeti uyru\u011fundaki \u015fah\u0131slara ait mallar ile T\u00fcrkiye&#8217;de bulunan mallar\u0131n veraset yoluyla veya ivazs\u0131z intikali vergiye tabidir. Ayn\u0131 Kanun&#8217;un 2. maddesinin (b) bendinde <strong>&#8220;mal&#8221; tabiri; m\u00fclkiyete konu olabilen menkul ve gayrimenkul \u015feylerle mameleke girebilen di\u011fer b\u00fct\u00fcn haklar\u0131 ve alacaklar\u0131<\/strong> ifade eder. 5. maddeye g\u00f6re m\u00fckellef, veraset yoluyla veya ivazs\u0131z \u015fekilde mal iktisap eden \u015fah\u0131st\u0131r.<\/p>\n<p><strong>17. madde mekanizmas\u0131:<\/strong> Amme idare ve m\u00fcesseseleri, bankalar, bankerler, kasa kiralayanlar, sigorta \u015firketleri, <strong>sair \u015firket ve m\u00fcesseseler<\/strong>, mahkemeler ve icra daireleri; istihkak sahiplerine bu verginin konusuna giren bir muamele dolay\u0131s\u0131yla para ve senet verebilmek i\u00e7in \u00f6ncelikle verginin \u00f6dendi\u011fine dair vergi dairesinden al\u0131nm\u0131\u015f bir tasdikname talep ederler. Tasdikname ibraz etmeyen hak sahiplerinin istihkaklar\u0131ndan veraset yoluyla intikallerde <strong>y\u00fczde be\u015f<\/strong>, ivazs\u0131z intikallerde y\u00fczde on be\u015f oran\u0131nda tevkifat yap\u0131ld\u0131ktan sonra bakiye \u00f6denir.<\/p>\n<p><strong>Sonu\u00e7:<\/strong> \u0130dare, murise ait \u015firket hesab\u0131nda bulunan Bitcoin varl\u0131\u011f\u0131n\u0131n toplam de\u011ferinin miras\u00e7\u0131lar taraf\u0131ndan <strong>veraset ve intikal vergisi beyannamesi ile beyan edilmesi<\/strong> ve tahakkuk edecek verginin \u00f6denmesi h\u00e2linde ili\u015fik kesme belgesinin verilmesi gerekti\u011fini; miras\u00e7\u0131larca beyanname verilmemesi durumunda ise daha sonra \u00f6denecek vergiye mahsuben \u015firket taraf\u0131ndan <strong>y\u00fczde be\u015f oran\u0131nda tevkifat yap\u0131ld\u0131ktan sonra kalan miktar\u0131n miras\u00e7\u0131lara \u00f6denmesinin m\u00fcmk\u00fcn bulundu\u011funu<\/strong> belirtmi\u015ftir. Tevkif edilen paran\u0131n en ge\u00e7 bir hafta i\u00e7inde en yak\u0131n vergi dairesine yat\u0131r\u0131lmas\u0131 ve durumun tarha yetkili vergi dairesine bildirilmesi gerekmektedir.<\/p>\n<\/div>\n<div class=\"dfh-note\">\n<p><strong>\u00d6zelgenin as\u0131l \u00f6nemi nitelendirmede.<\/strong> \u0130dare, kripto varl\u0131\u011f\u0131n para m\u0131 yoksa menkul k\u0131ymet mi oldu\u011funu tart\u0131\u015fmam\u0131\u015f; do\u011frudan 7338 say\u0131l\u0131 Kanun&#8217;un 2. maddesindeki geni\u015f <strong>&#8220;mal&#8221;<\/strong> tan\u0131m\u0131na yerle\u015ftirmi\u015ftir. Bu tan\u0131m &#8220;mameleke girebilen di\u011fer b\u00fct\u00fcn haklar\u0131 ve alacaklar\u0131&#8221; kapsad\u0131\u011f\u0131ndan, kripto varl\u0131\u011f\u0131n hukuki niteli\u011fine ili\u015fkin doktrin tart\u0131\u015fmas\u0131 vergi bak\u0131m\u0131ndan sonucu de\u011fi\u015ftirmemektedir. Bu, ileride ortaya \u00e7\u0131kacak yeni dijital varl\u0131k t\u00fcrleri i\u00e7in de kullan\u0131labilecek bir yakla\u015f\u0131md\u0131r.<\/p>\n<\/div>\n<h3>\u00d6zelgedeki Rakam\u0131n S\u00f6yledi\u011fi<\/h3>\n<p>\u00d6zelgede belirtilen tutarlar \u00fczerinden basit bir hesap yap\u0131ld\u0131\u011f\u0131nda, \u00f6l\u00fcm tarihi olan 31.05.2019 itibar\u0131yla bir Bitcoin&#8217;in yakla\u015f\u0131k <strong>50.816 TL<\/strong> de\u011ferlendi\u011fi g\u00f6r\u00fcl\u00fcyor. Bu rakam bug\u00fcnk\u00fc de\u011ferlerle kar\u015f\u0131la\u015ft\u0131r\u0131ld\u0131\u011f\u0131nda k\u00fc\u00e7\u00fck g\u00f6r\u00fcnse de, meselenin \u00f6z\u00fcn\u00fc de\u011fi\u015ftirmiyor: vergi matrah\u0131 <strong>\u00f6l\u00fcm tarihindeki de\u011fer<\/strong> \u00fczerinden belirlenir. Ayn\u0131 miktar Bitcoin bug\u00fcn vefat eden bir ki\u015finin terekesinde bulunsayd\u0131, matrah kat kat y\u00fcksek \u00e7\u0131kacak ve muhtemelen istisna s\u0131n\u0131r\u0131n\u0131n \u00fczerine ta\u015facakt\u0131. A\u015fa\u011f\u0131da bu fark\u0131n pratik sonu\u00e7lar\u0131n\u0131 ele al\u0131yoruz.<\/p>\n<h2 id=\"dfh-ikiyol\">\u0130ki Yol: \u0130li\u015fik Kesme Belgesi mi, Y\u00fczde Be\u015f Tevkifat m\u0131?<\/h2>\n<p>\u00d6zelgenin uygulamaya d\u00f6n\u00fck en de\u011ferli yan\u0131, miras\u00e7\u0131lar\u0131n \u00f6n\u00fcne iki ayr\u0131 yol koymas\u0131d\u0131r. Bu ayr\u0131m internetteki i\u00e7eriklerin b\u00fcy\u00fck \u00e7o\u011funlu\u011funda ya hi\u00e7 yok ya da eksik anlat\u0131l\u0131yor.<\/p>\n<table class=\"dfh-table\">\n<thead>\n<tr>\n<th>\u00d6l\u00e7\u00fct<\/th>\n<th>Yol 1: Beyanname ve ili\u015fik kesme belgesi<\/th>\n<th>Yol 2: Beyanname verilmemesi<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u0130\u015fleyi\u015f<\/td>\n<td>Miras\u00e7\u0131lar V\u0130V beyannamesi verir, tahakkuk eden vergi \u00f6denir, vergi dairesinden ili\u015fik kesme belgesi al\u0131n\u0131r ve borsaya sunulur<\/td>\n<td>Borsa, 7338 say\u0131l\u0131 Kanun m.17 uyar\u0131nca \u00f6deyece\u011fi tutardan y\u00fczde be\u015f tevkifat yapar, kalan\u0131 miras\u00e7\u0131lara \u00f6der<\/td>\n<\/tr>\n<tr>\n<td>Hesaplama esas\u0131<\/td>\n<td>\u0130stisna d\u00fc\u015f\u00fcl\u00fcr, artan oranl\u0131 tarife uygulan\u0131r<\/td>\n<td>\u0130stisna uygulanmaz; br\u00fct tutar \u00fczerinden d\u00fcz y\u00fczde be\u015f<\/td>\n<\/tr>\n<tr>\n<td>\u0130stisnadan yararlanma<\/td>\n<td>Evet, miras\u00e7\u0131 ba\u015f\u0131na ayr\u0131 ayr\u0131<\/td>\n<td>Hay\u0131r<\/td>\n<\/tr>\n<tr>\n<td>Niteli\u011fi<\/td>\n<td>Nihai vergi<\/td>\n<td><strong>Nihai de\u011fil<\/strong>; daha sonra \u00f6denecek vergiye mahsuben yap\u0131lan bir kesinti<\/td>\n<\/tr>\n<tr>\n<td>Sonu\u00e7<\/td>\n<td>Genellikle \u00e7ok daha d\u00fc\u015f\u00fck veya s\u0131f\u0131r vergi<\/td>\n<td>Genellikle \u00e7ok daha y\u00fcksek nakit \u00e7\u0131k\u0131\u015f\u0131; fazlan\u0131n iadesi i\u00e7in ayr\u0131ca s\u00fcre\u00e7 gerekir<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Burada alt\u0131 \u00e7izilmesi gereken teknik nokta \u015fudur: tevkifat <strong>nihai bir vergi de\u011fildir<\/strong>. \u00d6zelgenin ifadesiyle &#8220;daha sonra \u00f6denecek vergiye mahsuben&#8221; yap\u0131l\u0131r. Yani miras\u00e7\u0131 yine de beyanname vermek durumundad\u0131r ve kesilen tutar hesaplanan vergiden mahsup edilir. Kesinti hesaplanan vergiden fazlaysa iade s\u00fcreci i\u015fletilir; ancak bu, zaman ve nakit ak\u0131\u015f\u0131 bak\u0131m\u0131ndan ciddi bir kay\u0131pt\u0131r. Dolay\u0131s\u0131yla ikinci yol bir &#8220;kolayl\u0131k&#8221; de\u011fil, beyanname verilmedi\u011finde devreye giren bir <strong>g\u00fcvence mekanizmas\u0131d\u0131r<\/strong>.<\/p>\n<h2 id=\"dfh-fark\">Rakamlarla Fark: 10.928 TL mi, 200.000 TL mi?<\/h2>\n<p>Teorik anlat\u0131m yerine somut bir \u00f6rnek \u00fczerinden gidelim. Varsayal\u0131m ki 2026 y\u0131l\u0131nda vefat eden bir ki\u015finin lisansl\u0131 bir platformdaki kripto varl\u0131klar\u0131n\u0131n \u00f6l\u00fcm tarihindeki toplam de\u011feri <strong>12.000.000 TL<\/strong> olsun ve geriye e\u015fi ile iki \u00e7ocu\u011fu, yani \u00fc\u00e7 miras\u00e7\u0131 kals\u0131n.<\/p>\n<table class=\"dfh-table\">\n<thead>\n<tr>\n<th>Ad\u0131m<\/th>\n<th>Hesap<\/th>\n<th>Sonu\u00e7<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Ki\u015fi ba\u015f\u0131na d\u00fc\u015fen miras hissesi<\/td>\n<td>12.000.000 \/ 3<\/td>\n<td>4.000.000 TL<\/td>\n<\/tr>\n<tr>\n<td>2026 istisnas\u0131 (f\u00fcru\u011f ve e\u015ften her birine)<\/td>\n<td>\u2014<\/td>\n<td>2.907.136 TL<\/td>\n<\/tr>\n<tr>\n<td>Matrah<\/td>\n<td>4.000.000 \u2212 2.907.136<\/td>\n<td>1.092.864 TL<\/td>\n<\/tr>\n<tr>\n<td>Tarife (ilk 3.000.000 TL i\u00e7in y\u00fczde 1)<\/td>\n<td>1.092.864 \u00d7 0,01<\/td>\n<td><strong>10.928,64 TL<\/strong> (ki\u015fi ba\u015f\u0131na)<\/td>\n<\/tr>\n<tr>\n<td><strong>Beyanname verilmezse tevkifat<\/strong><\/td>\n<td>4.000.000 \u00d7 0,05<\/td>\n<td><strong>200.000 TL<\/strong> (ki\u015fi ba\u015f\u0131na)<\/td>\n<\/tr>\n<tr>\n<td>Fark<\/td>\n<td>200.000 \/ 10.928,64<\/td>\n<td>Yakla\u015f\u0131k <strong>18 kat<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"dfh-note\">\n<p><strong>Bu tablo, yaz\u0131n\u0131n en pratik \u00e7\u0131kt\u0131s\u0131d\u0131r.<\/strong> Beyanname vermemek, miras\u00e7\u0131ya kolayl\u0131k sa\u011flamaz; aksine \u00f6denecek tutar\u0131 kat kat art\u0131r\u0131r. Fark\u0131n kayna\u011f\u0131 iki \u015feydir: tevkifatta istisna uygulanmaz ve artan oranl\u0131 tarifenin d\u00fc\u015f\u00fck dilimlerinden yararlan\u0131lmaz. Kesilen fazla tutar\u0131n iadesi hukuken m\u00fcmk\u00fcn olsa da, bunun i\u00e7in yine beyanname verilmesi ve ayr\u0131ca iade s\u00fcreci y\u00fcr\u00fct\u00fclmesi gerekir. K\u0131sacas\u0131 beyanname, ka\u00e7\u0131n\u0131labilecek bir y\u00fck de\u011fil, en avantajl\u0131 yoldur.<\/p>\n<\/div>\n<h2 id=\"dfh-2026\">2026 Veraset ve \u0130ntikal Vergisi Tarifesi ve \u0130stisnalar\u0131<\/h2>\n<p>Rakamlar her y\u0131l yeniden de\u011ferleme oran\u0131nda g\u00fcncellenir. 2026 y\u0131l\u0131 i\u00e7in ge\u00e7erli tutarlar, 31.12.2025 tarihli ve 33124 say\u0131l\u0131 5. m\u00fckerrer Resm\u00ee Gazete&#8217;de yay\u0131mlanan 57 Seri No.lu Veraset ve \u0130ntikal Vergisi Kanunu Genel Tebli\u011fi ile belirlenmi\u015ftir.<\/p>\n<h3>Vergi Tarifesi<\/h3>\n<table class=\"dfh-table\">\n<thead>\n<tr>\n<th>Matrah<\/th>\n<th>Veraset yoluyla intikallerde<\/th>\n<th>\u0130vazs\u0131z intikallerde<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u0130lk 3.000.000 TL i\u00e7in<\/td>\n<td>y\u00fczde 1<\/td>\n<td>y\u00fczde 10<\/td>\n<\/tr>\n<tr>\n<td>Sonra gelen 7.000.000 TL i\u00e7in<\/td>\n<td>y\u00fczde 3<\/td>\n<td>y\u00fczde 15<\/td>\n<\/tr>\n<tr>\n<td>Sonra gelen 15.000.000 TL i\u00e7in<\/td>\n<td>y\u00fczde 5<\/td>\n<td>y\u00fczde 20<\/td>\n<\/tr>\n<tr>\n<td>Sonra gelen 30.000.000 TL i\u00e7in<\/td>\n<td>y\u00fczde 7<\/td>\n<td>y\u00fczde 25<\/td>\n<\/tr>\n<tr>\n<td>Matrah\u0131n 55.000.000 TL&#8217;yi a\u015fan b\u00f6l\u00fcm\u00fc i\u00e7in<\/td>\n<td>y\u00fczde 10<\/td>\n<td>y\u00fczde 30<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u0130stisna Tutarlar\u0131<\/h3>\n<table class=\"dfh-table\">\n<thead>\n<tr>\n<th>\u0130stisna konusu<\/th>\n<th>2026 tutar\u0131<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Evlatl\u0131klar dahil, f\u00fcru\u011f ve e\u015ften her birine isabet eden miras hisselerinde<\/td>\n<td>2.907.136 TL<\/td>\n<\/tr>\n<tr>\n<td>F\u00fcru\u011f bulunmamas\u0131 h\u00e2linde e\u015fe isabet eden miras hissesinde<\/td>\n<td>5.817.845 TL<\/td>\n<\/tr>\n<tr>\n<td>\u0130vazs\u0131z suretle meydana gelen intikallerde<\/td>\n<td>66.935 TL<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u00d6nemli bir ayr\u0131nt\u0131: istisna tutar\u0131 ve tarife, beyannamenin verildi\u011fi tarihe g\u00f6re de\u011fil, <strong>vergiyi do\u011furan olay\u0131n ger\u00e7ekle\u015fti\u011fi tarihe<\/strong>, yani \u00f6l\u00fcm tarihine g\u00f6re belirlenir. 2025 y\u0131l\u0131nda ger\u00e7ekle\u015fen bir \u00f6l\u00fcmde beyanname s\u00fcresi 2026&#8217;ya sarksa dahi 2025 y\u0131l\u0131 tutarlar\u0131 uygulan\u0131r. G\u00fcncel tebli\u011f metinleri i\u00e7in <a href=\"https:\/\/www.gib.gov.tr\/\" target=\"_blank\" rel=\"dofollow noopener\">Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131<\/a> ve <a href=\"https:\/\/www.resmigazete.gov.tr\/\" target=\"_blank\" rel=\"dofollow noopener\">Resm\u00ee Gazete<\/a> kaynaklar\u0131ndan do\u011frulama yap\u0131lmal\u0131d\u0131r.<\/p>\n<h2 id=\"dfh-sure\">Beyanname S\u00fcreleri ve \u00d6deme Takvimi<\/h2>\n<p>S\u00fcreler \u00f6l\u00fcm yerine ve m\u00fckellefin yerle\u015fim yerine g\u00f6re de\u011fi\u015fir. Bu tablo, uygulamada en \u00e7ok ka\u00e7\u0131r\u0131lan noktad\u0131r.<\/p>\n<table class=\"dfh-table\">\n<thead>\n<tr>\n<th>\u00d6l\u00fcm yeri<\/th>\n<th>M\u00fckellefin yerle\u015fim yeri<\/th>\n<th>Beyanname verme s\u00fcresi<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>T\u00fcrkiye<\/td>\n<td>T\u00fcrkiye<\/td>\n<td>\u00d6l\u00fcm tarihini takip eden <strong>4 ay<\/strong><\/td>\n<\/tr>\n<tr>\n<td>T\u00fcrkiye<\/td>\n<td>Yabanc\u0131 \u00fclke<\/td>\n<td>\u00d6l\u00fcm tarihini takip eden 6 ay<\/td>\n<\/tr>\n<tr>\n<td>Yabanc\u0131 \u00fclke<\/td>\n<td>T\u00fcrkiye<\/td>\n<td>\u00d6l\u00fcm tarihini takip eden 6 ay<\/td>\n<\/tr>\n<tr>\n<td>Yabanc\u0131 \u00fclke<\/td>\n<td>\u00d6l\u00fcm\u00fcn ger\u00e7ekle\u015fti\u011fi yabanc\u0131 \u00fclke<\/td>\n<td>\u00d6l\u00fcm tarihini takip eden 4 ay<\/td>\n<\/tr>\n<tr>\n<td>Yabanc\u0131 \u00fclke<\/td>\n<td>\u00d6l\u00fcm yeri d\u0131\u015f\u0131ndaki ba\u015fka bir yabanc\u0131 \u00fclke<\/td>\n<td>\u00d6l\u00fcm tarihini takip eden 8 ay<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u00d6deme:<\/strong> Tahakkuk eden veraset ve intikal vergisi, tahakkuktan itibaren \u00fc\u00e7 y\u0131lda ve her y\u0131l <strong>May\u0131s ve Kas\u0131m<\/strong> aylar\u0131nda olmak \u00fczere toplam <strong>alt\u0131 e\u015fit taksitte<\/strong> \u00f6denir. Taksitlendirme kanuni bir hakt\u0131r; ayr\u0131ca ba\u015fvuru gerektirmez ve taksitlere faiz i\u015fletilmez. Pe\u015fin \u00f6demede indirim uygulanmaz. Bu, kripto varl\u0131k miras\u0131nda \u00f6zellikle \u00f6nemlidir: vergi y\u00fck\u00fc tek seferde de\u011fil, \u00fc\u00e7 y\u0131la yay\u0131larak kar\u015f\u0131lanabilir.<\/p>\n<h2 id=\"dfh-istisna\">\u0130stisna Alt\u0131nda Kalsa Dahi Beyanname Zorunlu<\/h2>\n<p>Bu ba\u015fl\u0131k, miras\u00e7\u0131lar\u0131n en s\u0131k d\u00fc\u015ft\u00fc\u011f\u00fc hatay\u0131 d\u00fczeltiyor. Yayg\u0131n kan\u0131 \u015fudur: &#8220;Miras pay\u0131m istisna s\u0131n\u0131r\u0131n\u0131n alt\u0131nda kald\u0131\u011f\u0131na g\u00f6re beyanname vermeme gerek yok.&#8221; Bu, ivazs\u0131z intikaller i\u00e7in do\u011fru, <strong>veraset yoluyla intikaller i\u00e7in yanl\u0131\u015ft\u0131r<\/strong>.<\/p>\n<table class=\"dfh-table\">\n<thead>\n<tr>\n<th>\u0130ntikal t\u00fcr\u00fc<\/th>\n<th>\u0130stisna alt\u0131nda kal\u0131rsa beyanname<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Veraset yoluyla intikal (miras)<\/td>\n<td><strong>Zorunludur.<\/strong> Vergi \u00e7\u0131kmasa dahi beyanname verilir<\/td>\n<\/tr>\n<tr>\n<td>\u0130vazs\u0131z intikal (ba\u011f\u0131\u015f, hibe, \u00e7ekili\u015f)<\/td>\n<td>\u0130stisna haddinin alt\u0131nda kalan tutarlar i\u00e7in beyanname verilmez<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Kripto varl\u0131k miras\u0131nda bu ayr\u0131m\u0131n pratik \u00f6nemi b\u00fcy\u00fckt\u00fcr. Vergi \u00e7\u0131kmayaca\u011f\u0131 d\u00fc\u015f\u00fcn\u00fclerek beyanname verilmedi\u011finde, miras\u00e7\u0131 borsadan varl\u0131\u011f\u0131 devralmak i\u00e7in gerekli <strong>ili\u015fik kesme belgesini alamaz<\/strong>. Belge olmad\u0131\u011f\u0131nda platform y\u00fczde be\u015f tevkifat yapmak zorundad\u0131r. Yani vergi \u00e7\u0131kmayacak bir dosyada, s\u0131rf beyanname verilmedi\u011fi i\u00e7in nakit kesinti ya\u015fan\u0131r. Beyanname vermek burada hem yasal zorunluluk hem de pratik bir gerekliliktir.<\/p>\n<h2 id=\"dfh-degerleme\">Kripto Varl\u0131k Nas\u0131l De\u011ferlenir? VUK 289 ve Y\u00fczde Elli Kural\u0131<\/h2>\n<p>\u00d6zelge, de\u011ferin nas\u0131l bulunaca\u011f\u0131n\u0131 ayr\u0131ca d\u00fczenlememi\u015f; m\u00fckellefin bildirdi\u011fi tutar\u0131 esas alm\u0131\u015ft\u0131r. Bu bo\u015fluk, uygulamada en \u00e7ok tart\u0131\u015fma yaratan aland\u0131r.<\/p>\n<p>Veraset ve intikal vergisinin matrah\u0131, intikal eden mallar\u0131n Vergi Usul Kanunu&#8217;na g\u00f6re bulunan de\u011ferleridir. Kripto varl\u0131klar i\u00e7in VUK&#8217;ta \u00f6zel bir de\u011ferleme \u00f6l\u00e7\u00fcs\u00fc bulunmad\u0131\u011f\u0131ndan, VUK&#8217;un 289. maddesindeki art\u0131k h\u00fck\u00fcm devreye girer. Bu maddeye g\u00f6re, b\u00f6l\u00fcmde yaz\u0131l\u0131 olmayan veya yaz\u0131l\u0131 olup da kendi \u00f6l\u00e7\u00fcleriyle de\u011ferlenmesine imk\u00e2n bulunmayan iktisadi k\u0131ymetler; <strong>varsa borsa rayici, yoksa mukayyet de\u011feri, o da yoksa emsal bedeliyle<\/strong> de\u011ferlenir.<\/p>\n<table class=\"dfh-table\">\n<thead>\n<tr>\n<th>S\u0131ra<\/th>\n<th>\u00d6l\u00e7\u00fc<\/th>\n<th>Kripto varl\u0131kta kar\u015f\u0131l\u0131\u011f\u0131<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1<\/td>\n<td>Borsa rayici<\/td>\n<td>Varl\u0131\u011f\u0131n i\u015flem g\u00f6rd\u00fc\u011f\u00fc platformdaki \u00f6l\u00fcm tarihi fiyat\u0131; lisansl\u0131 platformlarda hesap ekstresi ile belgelenebilir<\/td>\n<\/tr>\n<tr>\n<td>2<\/td>\n<td>Mukayyet de\u011fer<\/td>\n<td>Kay\u0131tl\u0131 bir de\u011fer bulunmas\u0131 h\u00e2linde; bireysel miras\u00e7\u0131larda \u00e7o\u011fu zaman s\u00f6z konusu olmaz<\/td>\n<\/tr>\n<tr>\n<td>3<\/td>\n<td>Emsal bedel<\/td>\n<td>\u0130lk ikisi yoksa; takdir komisyonu marifetiyle tespit edilir<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"dfh-note\">\n<p><strong>Miras\u00e7\u0131 lehine \u00f6nemli bir g\u00fcvence.<\/strong> 7338 say\u0131l\u0131 Kanun&#8217;un 10. maddesi uyar\u0131nca, m\u00fckellef\u00e7e beyan edilen miktar ile idarece bulunan miktar aras\u0131ndaki farka ait vergi, vergi ziya\u0131 cezas\u0131n\u0131n yar\u0131s\u0131 ile birlikte al\u0131n\u0131r. Ancak ayn\u0131 maddede, <strong>menkul mallar ile gemilere ili\u015fkin de\u011ferlemelerde y\u00fczde elliye kadar bulunacak fark i\u00e7in ceza uygulanmayaca\u011f\u0131<\/strong> d\u00fczenlenmi\u015ftir. Kripto varl\u0131klar\u0131n fiyat oynakl\u0131\u011f\u0131 d\u00fc\u015f\u00fcn\u00fcld\u00fc\u011f\u00fcnde bu h\u00fck\u00fcm ciddi bir koruma sa\u011flar. Yine de beyan\u0131n keyf\u00ee de\u011fil, belgeye dayal\u0131 yap\u0131lmas\u0131 esast\u0131r: \u00f6l\u00fcm tarihine ait platform ekstresi, i\u015flem ge\u00e7mi\u015fi ve fiyat verisi dosyaya eklenmelidir.<\/p>\n<\/div>\n<h2 id=\"dfh-iki-tarhiyat\">\u0130ki A\u015famal\u0131 Vergileme: \u0130lk Tarhiyat ve Nihai Tarhiyat<\/h2>\n<p>Veraset ve intikal vergisi, tek seferde kesinle\u015fen bir vergi de\u011fildir. Uygulama iki a\u015famal\u0131d\u0131r ve bu yap\u0131 kripto varl\u0131klarda \u00f6zel bir anlam ta\u015f\u0131r.<\/p>\n<ul class=\"dfh-time\">\n<li><strong>\u0130lk tarhiyat.<\/strong> M\u00fckelleflerin 7338 say\u0131l\u0131 Kanun&#8217;un 10. maddesindeki esaslara g\u00f6re beyan etti\u011fi de\u011ferler \u00fczerinden yap\u0131l\u0131r. Bu a\u015famada esas olan miras\u00e7\u0131n\u0131n beyan\u0131d\u0131r.<\/li>\n<li><strong>Nihai tarhiyat.<\/strong> \u0130dare, takdir komisyonlar\u0131 arac\u0131l\u0131\u011f\u0131yla Vergi Usul Kanunu&#8217;nun servetleri de\u011ferleme h\u00fck\u00fcmlerine g\u00f6re de\u011ferleme yapar ve ortaya \u00e7\u0131kan farka g\u00f6re ikmalen tarhiyat yoluna gidebilir.<\/li>\n<\/ul>\n<p>Kripto varl\u0131k bak\u0131m\u0131ndan bunun anlam\u0131 \u015fudur: beyan edilen de\u011fer dosyay\u0131 kapatmaz. \u0130dare, \u00f6l\u00fcm tarihindeki piyasa verilerine g\u00f6re farkl\u0131 bir de\u011fere ula\u015fabilir. Bu nedenle beyanda kullan\u0131lan fiyat kayna\u011f\u0131n\u0131n ve hesaplama y\u00f6nteminin dosyada a\u00e7\u0131k\u00e7a g\u00f6sterilmesi, sonradan do\u011fabilecek uyu\u015fmazl\u0131kta miras\u00e7\u0131n\u0131n en g\u00fc\u00e7l\u00fc savunmas\u0131d\u0131r. De\u011ferleme dayana\u011f\u0131n\u0131n bir <a href=\"https:\/\/defihukuk.com\/\" rel=\"dofollow\">kripto para avukat\u0131<\/a> ile birlikte kurgulanmas\u0131, ikinci a\u015famada \u00e7\u0131kabilecek fark\u0131n ve ceza tart\u0131\u015fmas\u0131n\u0131n \u00f6n\u00fcne ge\u00e7er.<\/p>\n<h2 id=\"dfh-dusus\">\u00d6l\u00fcmden Sonra De\u011fer D\u00fc\u015ferse Ne Olur?<\/h2>\n<p>Bu soru, kripto varl\u0131k miras\u0131n\u0131 di\u011fer varl\u0131k t\u00fcrlerinden ay\u0131ran en kritik noktad\u0131r ve rakip i\u00e7eriklerin hi\u00e7birinde ele al\u0131nmamaktad\u0131r.<\/p>\n<p>Vergiyi do\u011furan olay \u00f6l\u00fcmd\u00fcr ve matrah <strong>miras\u0131n a\u00e7\u0131ld\u0131\u011f\u0131 tarihteki<\/strong> de\u011fer \u00fczerinden belirlenir. Kripto varl\u0131klar\u0131n oynakl\u0131\u011f\u0131 d\u00fc\u015f\u00fcn\u00fcld\u00fc\u011f\u00fcnde \u015fu senaryo tamamen ger\u00e7ek\u00e7idir: \u00f6l\u00fcm tarihinde 10.000.000 TL de\u011ferinde olan bir portf\u00f6y, beyanname verme s\u00fcresi dolmadan \u00f6nce ciddi bi\u00e7imde de\u011fer kaybedebilir. Buna ra\u011fmen vergi, \u00f6l\u00fcm tarihindeki y\u00fcksek de\u011fer \u00fczerinden hesaplan\u0131r.<\/p>\n<p>Bu durumda miras\u00e7\u0131n\u0131n elindeki ara\u00e7lar s\u0131n\u0131rl\u0131d\u0131r ancak yok de\u011fildir:<\/p>\n<ul>\n<li><strong>Taksitlendirme hakk\u0131n\u0131 kullanmak.<\/strong> Verginin \u00fc\u00e7 y\u0131la yay\u0131lan alt\u0131 taksitte \u00f6denmesi, nakit y\u00fck\u00fcn\u00fc hafifletir ve faiz i\u015fletilmez.<\/li>\n<li><strong>De\u011ferleme dayana\u011f\u0131n\u0131 sa\u011flam kurmak.<\/strong> \u00d6l\u00fcm tarihindeki fiyat\u0131n hangi kaynaktan al\u0131nd\u0131\u011f\u0131 tart\u0131\u015fmal\u0131ysa, miras\u00e7\u0131 lehine olan ve belgelenebilen veri esas al\u0131nmal\u0131d\u0131r.<\/li>\n<li><strong>Terekenin bor\u00e7lar\u0131n\u0131 ve masraflar\u0131n\u0131 indirmek.<\/strong> 7338 say\u0131l\u0131 Kanun&#8217;un 12. maddesi uyar\u0131nca tenzil edilebilecek bor\u00e7 ve masraflar matrahtan d\u00fc\u015f\u00fcl\u00fcr; bunlar\u0131n eksiksiz beyan\u0131 matrah\u0131 azalt\u0131r.<\/li>\n<li><strong>Miras\u0131n reddi ihtimalini de\u011ferlendirmek.<\/strong> Tereke borca bat\u0131ksa, T\u00fcrk Medeni Kanunu&#8217;ndaki s\u00fcreler i\u00e7inde reddi miras yoluna ba\u015fvurulmas\u0131 g\u00fcndeme gelebilir. Bu, s\u00fcreye tabi ve geri d\u00f6n\u00fclemez bir karard\u0131r.<\/li>\n<\/ul>\n<figure id=\"attachment_7125\" aria-describedby=\"caption-attachment-7125\" style=\"width: 1920px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-full wp-image-7125\" src=\"https:\/\/defihukuk.com\/wp-content\/uploads\/2026\/08\/ozelgenin-kapsamadigi-alan-kisisel-cuzdandaki-varliklar.jpg\" alt=\"\u00d6zelgenin Kapsamad\u0131\u011f\u0131 Alan: Ki\u015fisel C\u00fczdandaki Varl\u0131klar\" width=\"1920\" height=\"1080\" srcset=\"https:\/\/defihukuk.com\/wp-content\/uploads\/2026\/08\/ozelgenin-kapsamadigi-alan-kisisel-cuzdandaki-varliklar.jpg 1920w, https:\/\/defihukuk.com\/wp-content\/uploads\/2026\/08\/ozelgenin-kapsamadigi-alan-kisisel-cuzdandaki-varliklar-300x169.jpg 300w, https:\/\/defihukuk.com\/wp-content\/uploads\/2026\/08\/ozelgenin-kapsamadigi-alan-kisisel-cuzdandaki-varliklar-1024x576.jpg 1024w, https:\/\/defihukuk.com\/wp-content\/uploads\/2026\/08\/ozelgenin-kapsamadigi-alan-kisisel-cuzdandaki-varliklar-768x432.jpg 768w, https:\/\/defihukuk.com\/wp-content\/uploads\/2026\/08\/ozelgenin-kapsamadigi-alan-kisisel-cuzdandaki-varliklar-1536x864.jpg 1536w, https:\/\/defihukuk.com\/wp-content\/uploads\/2026\/08\/ozelgenin-kapsamadigi-alan-kisisel-cuzdandaki-varliklar-18x10.jpg 18w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/><figcaption id=\"caption-attachment-7125\" class=\"wp-caption-text\">\u00d6zelgenin Kapsamad\u0131\u011f\u0131 Alan: Ki\u015fisel C\u00fczdandaki Varl\u0131klar<\/figcaption><\/figure>\n<h2 id=\"dfh-cuzdan\">\u00d6zelgenin Kapsamad\u0131\u011f\u0131 Alan: Ki\u015fisel C\u00fczdandaki Varl\u0131klar<\/h2>\n<p>\u00d6zelgenin s\u0131n\u0131r\u0131n\u0131 do\u011fru \u00e7izmek gerekiyor. G\u00f6r\u00fc\u015f, varl\u0131\u011f\u0131n <strong>bir \u015firketin sisteminde kay\u0131tl\u0131 hesapta<\/strong> bulundu\u011fu bir olaya ili\u015fkindir. 17. maddedeki tevkifat mekanizmas\u0131 da tam olarak bu yap\u0131ya dayan\u0131r: ortada, miras\u00e7\u0131ya \u00f6deme yapacak ve tevkifat sorumlulu\u011fu ta\u015f\u0131yan bir kurum vard\u0131r.<\/p>\n<p>Varl\u0131k ki\u015fisel bir c\u00fczdanda, yani miras\u00e7\u0131lar\u0131n do\u011frudan eri\u015fti\u011fi bir yap\u0131da tutuluyorsa tablo de\u011fi\u015fir:<\/p>\n<table class=\"dfh-table\">\n<thead>\n<tr>\n<th>\u00d6l\u00e7\u00fct<\/th>\n<th>Platform hesab\u0131ndaki varl\u0131k<\/th>\n<th>Ki\u015fisel c\u00fczdandaki varl\u0131k<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Beyan y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc<\/td>\n<td>Var<\/td>\n<td><strong>Var.<\/strong> Varl\u0131\u011f\u0131n nerede durdu\u011fu beyan y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc de\u011fi\u015ftirmez<\/td>\n<\/tr>\n<tr>\n<td>Tevkifat yapacak kurum<\/td>\n<td>Platform<\/td>\n<td><strong>Yok.<\/strong> 17. maddedeki mekanizma i\u015flemez<\/td>\n<\/tr>\n<tr>\n<td>\u0130li\u015fik kesme belgesi kime sunulur<\/td>\n<td>Platforma<\/td>\n<td>Sunulacak bir muhatap bulunmaz<\/td>\n<\/tr>\n<tr>\n<td>Varl\u0131\u011f\u0131n tespiti<\/td>\n<td>Platform kay\u0131tlar\u0131, hesap ekstresi<\/td>\n<td>Miras\u00e7\u0131lar\u0131n bilgisine ve teknik eri\u015fime ba\u011fl\u0131<\/td>\n<\/tr>\n<tr>\n<td>De\u011ferleme<\/td>\n<td>Platform fiyat verisiyle belgelenebilir<\/td>\n<td>Zincir \u00fcst\u00fc veri ve piyasa fiyat\u0131 ile ortaya konmal\u0131d\u0131r<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Bu tablodan \u00e7\u0131kan sonu\u00e7 \u015fudur: ki\u015fisel c\u00fczdandaki varl\u0131klarda vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc aynen s\u00fcrer, ancak idarenin otomatik bir tahsil arac\u0131 bulunmaz. Bu durum y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc ortadan kald\u0131rmaz; yaln\u0131zca beyan\u0131n do\u011frulu\u011funu tamamen miras\u00e7\u0131lar\u0131n sorumlulu\u011funa b\u0131rak\u0131r. Beyan edilmeyen varl\u0131klar bak\u0131m\u0131ndan sonradan yap\u0131lacak tespitlerde vergi ziya\u0131 ve gecikme faizi g\u00fcndeme gelebilir.<\/p>\n<h2 id=\"dfh-anahtar\">\u00d6zel Anahtar Kayb\u0131: Hukuken Var, Fiilen Yok<\/h2>\n<p>Kripto varl\u0131k miras\u0131n\u0131n en \u00f6zg\u00fcn sorunu budur ve hukuk ile teknik aras\u0131ndaki mesafeyi en net g\u00f6steren noktad\u0131r.<\/p>\n<p>Bir kripto varl\u0131k, \u00f6zel anahtara veya kurtarma kelimelerine eri\u015filemedi\u011finde teknik olarak hareket ettirilemez. Ancak bu, varl\u0131\u011f\u0131n hukuken yok oldu\u011fu anlam\u0131na gelmez. Zincir \u00fczerinde varl\u0131k durmaya devam eder ve terekeye dahildir. Ortaya \u00e7\u0131kan tablo \u015fudur: <strong>miras\u00e7\u0131lar eri\u015femedikleri bir varl\u0131\u011f\u0131n sahibidir.<\/strong><\/p>\n<p>Bu durumun vergi boyutu ayr\u0131ca tart\u0131\u015fmal\u0131d\u0131r. Eri\u015filemeyen bir varl\u0131\u011f\u0131n beyan edilip edilmeyece\u011fi, edilecekse hangi de\u011ferle beyan edilece\u011fi konusunda \u00f6zel bir d\u00fczenleme bulunmuyor. Kanaatimizce do\u011fru yakla\u015f\u0131m, varl\u0131\u011f\u0131n mevcudiyetini ve eri\u015fim imk\u00e2ns\u0131zl\u0131\u011f\u0131n\u0131 birlikte belgelemek ve durumu beyannamede a\u00e7\u0131k\u00e7a g\u00f6stermektir. Eri\u015filemezli\u011fin gizlenmesi, sonradan varl\u0131k hareket etti\u011finde \u00e7ok daha a\u011f\u0131r sonu\u00e7lar do\u011furur.<\/p>\n<div class=\"dfh-note\">\n<p><strong>Kurtarma vaadi veren ki\u015filere kar\u015f\u0131 uyar\u0131.<\/strong> \u00d6zel anahtar\u0131 kaybedilmi\u015f bir c\u00fczdan\u0131n &#8220;hacklenerek&#8221; a\u00e7\u0131labilece\u011fini s\u00f6yleyen ki\u015filer, miras\u00e7\u0131lar\u0131 ikinci kez ma\u011fdur eden yap\u0131lard\u0131r. Kriptografik olarak anahtars\u0131z eri\u015fim m\u00fcmk\u00fcn de\u011fildir. \u00dccret kar\u015f\u0131l\u0131\u011f\u0131 kurtarma teklifleri, uygulamada <a href=\"https:\/\/defihukuk.com\/\" rel=\"dofollow\">kripto para doland\u0131r\u0131c\u0131l\u0131\u011f\u0131<\/a> dosyalar\u0131n\u0131n \u00f6nemli bir b\u00f6l\u00fcm\u00fcn\u00fc olu\u015fturuyor. Bu tekliflere itibar edilmemeli, yaln\u0131zca murisin b\u0131rakt\u0131\u011f\u0131 fiziki ve dijital kay\u0131tlar \u00fczerinden arama yap\u0131lmal\u0131d\u0131r.<\/p>\n<\/div>\n<h2 id=\"dfh-plan\">Dijital Miras Planlamas\u0131: Vasiyetname ve Anahtar Devri<\/h2>\n<p>Bu sorunlar\u0131n b\u00fcy\u00fck k\u0131sm\u0131, muris hayattayken al\u0131nacak basit \u00f6nlemlerle \u00e7\u00f6z\u00fclebilir. Ancak burada hassas bir denge vard\u0131r: eri\u015fim bilgisinin g\u00fcvenli\u011fi ile miras\u00e7\u0131lar\u0131n ula\u015fabilirli\u011fi ayn\u0131 anda sa\u011flanmal\u0131d\u0131r.<\/p>\n<ul class=\"dfh-time\">\n<li><strong>Varl\u0131k envanteri haz\u0131rlay\u0131n.<\/strong> Hangi platformlarda hesap bulundu\u011fu, hangi c\u00fczdan t\u00fcrlerinin kullan\u0131ld\u0131\u011f\u0131 ve varl\u0131klar\u0131n nerede tutuldu\u011fu yaz\u0131l\u0131 olarak kay\u0131t alt\u0131na al\u0131nmal\u0131d\u0131r. Envanterin kendisi eri\u015fim bilgisi i\u00e7ermek zorunda de\u011fildir; nerede aranaca\u011f\u0131n\u0131 g\u00f6stermesi yeterlidir.<\/li>\n<li><strong>Vasiyetname ile payla\u015f\u0131m\u0131 belirleyin.<\/strong> Sakl\u0131 paylar korunmak kayd\u0131yla, kripto varl\u0131klar\u0131n kime ve hangi oranda b\u0131rak\u0131laca\u011f\u0131 vasiyetname ile d\u00fczenlenebilir. Vasiyetname noterde d\u00fczenleme \u015feklinde yap\u0131labilece\u011fi gibi el yaz\u0131l\u0131 da olabilir; \u015fekil \u015fartlar\u0131na uyulmamas\u0131 ge\u00e7ersizlik sebebidir.<\/li>\n<li><strong>Eri\u015fim bilgisini vasiyetnamenin i\u00e7ine yazmay\u0131n.<\/strong> Vasiyetname a\u00e7\u0131ld\u0131\u011f\u0131nda birden \u00e7ok ki\u015finin g\u00f6rg\u00fcs\u00fcne sunulur ve i\u00e7eri\u011fi kontrol\u00fcn\u00fcz d\u0131\u015f\u0131na \u00e7\u0131kar. Do\u011fru yakla\u015f\u0131m, vasiyetnamede eri\u015fim bilgisinin nerede sakland\u0131\u011f\u0131n\u0131 g\u00f6stermek; bilgiyi ise ayr\u0131 ve g\u00fcvenli bir ortamda tutmakt\u0131r.<\/li>\n<li><strong>Kurumsal saklama se\u00e7ene\u011fini de\u011ferlendirin.<\/strong> Varl\u0131\u011f\u0131n lisansl\u0131 bir platformda tutulmas\u0131, miras\u00e7\u0131lar bak\u0131m\u0131ndan s\u00fcreci belirgin bi\u00e7imde kolayla\u015ft\u0131r\u0131r: kay\u0131t vard\u0131r, muhatap vard\u0131r, ili\u015fik kesme belgesi sunulacak bir kurum vard\u0131r.<\/li>\n<li><strong>Bilgiyi g\u00fcncel tutun.<\/strong> Platform de\u011fi\u015fiklikleri, yeni c\u00fczdanlar ve parola g\u00fcncellemeleri envantere yans\u0131t\u0131lmazsa plan i\u015flevsiz kal\u0131r.<\/li>\n<\/ul>\n<div class=\"dfh-cta\">\n<p><strong>Kripto Varl\u0131k Miras\u0131 veya Veraset Beyan\u0131 S\u00fcreciniz mi Var?<\/strong>Beyanname haz\u0131rl\u0131\u011f\u0131, de\u011ferleme dayana\u011f\u0131n\u0131n kurgulanmas\u0131, ili\u015fik kesme belgesi s\u00fcreci ve dijital miras planlamas\u0131 konular\u0131nda hukuki destek alabilirsiniz.<\/p>\n<\/div>\n<h2 id=\"dfh-adim\">Miras\u00e7\u0131lar \u0130\u00e7in Ad\u0131m Ad\u0131m S\u00fcre\u00e7<\/h2>\n<ul class=\"dfh-time\">\n<li><strong>1. Veraset ilam\u0131 al\u0131n.<\/strong> Miras\u00e7\u0131l\u0131k belgesi noterden veya sulh hukuk mahkemesinden temin edilir. Platformlar ve vergi dairesi bu belgeyi arar.<\/li>\n<li><strong>2. Varl\u0131klar\u0131 tespit edin.<\/strong> Murisin kulland\u0131\u011f\u0131 platformlar, e-posta yaz\u0131\u015fmalar\u0131, banka hareketlerindeki platform \u00f6demeleri ve fiziki notlar taranmal\u0131d\u0131r.<\/li>\n<li><strong>3. \u00d6l\u00fcm tarihi de\u011ferini belgeleyin.<\/strong> Platformdan hesap ekstresi ve \u00f6l\u00fcm tarihine ait bakiye d\u00f6k\u00fcm\u00fc talep edin. Bu belge, hem beyan\u0131n hem de olas\u0131 uyu\u015fmazl\u0131\u011f\u0131n temelidir.<\/li>\n<li><strong>4. Beyannameyi s\u00fcresinde verin.<\/strong> \u00d6l\u00fcm ve miras\u00e7\u0131lar T\u00fcrkiye&#8217;deyse s\u00fcre d\u00f6rt ayd\u0131r. Vergi \u00e7\u0131kmayacak olsa dahi beyanname verilir.<\/li>\n<li><strong>5. Vergiyi \u00f6deyin veya taksitlendirin.<\/strong> Tahakkuktan itibaren \u00fc\u00e7 y\u0131lda, May\u0131s ve Kas\u0131m aylar\u0131nda alt\u0131 e\u015fit taksit hakk\u0131 kanunen tan\u0131nm\u0131\u015ft\u0131r.<\/li>\n<li><strong>6. \u0130li\u015fik kesme belgesini al\u0131n ve platforma sunun.<\/strong> Belge sunuldu\u011funda tevkifat yap\u0131lmaks\u0131z\u0131n devir ger\u00e7ekle\u015fir.<\/li>\n<li><strong>7. Payla\u015f\u0131m\u0131 yap\u0131n.<\/strong> Miras\u00e7\u0131lar aras\u0131nda anla\u015fma varsa payla\u015fma s\u00f6zle\u015fmesiyle; yoksa ortakl\u0131\u011f\u0131n giderilmesi yoluyla payla\u015f\u0131m yap\u0131l\u0131r.<\/li>\n<\/ul>\n<h2 id=\"dfh-hatalar\">En S\u0131k Yap\u0131lan Sekiz Hata<\/h2>\n<ol>\n<li><strong>Vergi \u00e7\u0131kmayaca\u011f\u0131 d\u00fc\u015f\u00fcncesiyle beyanname verilmemesi.<\/strong> Veraset yoluyla intikalde beyanname istisna alt\u0131nda kal\u0131nsa dahi zorunludur ve ili\u015fik kesme belgesi ancak beyanla al\u0131n\u0131r.<\/li>\n<li><strong>Tevkifat\u0131n nihai vergi san\u0131lmas\u0131.<\/strong> Y\u00fczde be\u015flik kesinti, daha sonra \u00f6denecek vergiye mahsuben yap\u0131l\u0131r; beyanname y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc ortadan kald\u0131rmaz.<\/li>\n<li><strong>D\u00f6rt ayl\u0131k s\u00fcrenin ka\u00e7\u0131r\u0131lmas\u0131.<\/strong> S\u00fcre \u00f6l\u00fcm tarihinden i\u015flemeye ba\u015flar; miras\u00e7\u0131l\u0131k belgesinin ge\u00e7 al\u0131nmas\u0131 s\u00fcreyi durdurmaz.<\/li>\n<li><strong>\u00d6l\u00fcm tarihi de\u011ferinin belgelenmemesi.<\/strong> Platform ekstresi al\u0131nmadan yap\u0131lan beyan, nihai tarhiyat a\u015famas\u0131nda savunmas\u0131z kal\u0131r.<\/li>\n<li><strong>Ki\u015fisel c\u00fczdandaki varl\u0131klar\u0131n beyan d\u0131\u015f\u0131 b\u0131rak\u0131lmas\u0131.<\/strong> Tevkifat mekanizmas\u0131n\u0131n i\u015flememesi, beyan y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn bulunmad\u0131\u011f\u0131 anlam\u0131na gelmez.<\/li>\n<li><strong>Eri\u015fim bilgisinin vasiyetname metnine yaz\u0131lmas\u0131.<\/strong> Vasiyetname a\u00e7\u0131ld\u0131\u011f\u0131nda i\u00e7erik kontrol d\u0131\u015f\u0131na \u00e7\u0131kar.<\/li>\n<li><strong>Taksitlendirme hakk\u0131n\u0131n kullan\u0131lmamas\u0131.<\/strong> \u00dc\u00e7 y\u0131la yay\u0131lan ve faizsiz alt\u0131 taksit, kanuni bir hakt\u0131r ve ayr\u0131ca ba\u015fvuru gerektirmez.<\/li>\n<li><strong>Kurtarma vaadi veren ki\u015filere \u00f6deme yap\u0131lmas\u0131.<\/strong> Anahtars\u0131z eri\u015fim kriptografik olarak m\u00fcmk\u00fcn de\u011fildir; bu teklifler ikincil doland\u0131r\u0131c\u0131l\u0131kt\u0131r.<\/li>\n<\/ol>\n<h2 id=\"dfh-sss\">S\u0131k\u00e7a Sorulan Sorular<\/h2>\n<div class=\"dfh-faq\">\n<details open=\"open\">\n<summary>Bitcoin miras kal\u0131r m\u0131, terekeye dahil midir?<\/summary>\n<p>Evet. T\u00fcrk Medeni Kanunu uyar\u0131nca miras b\u0131rakan\u0131n \u00f6l\u00fcm\u00fcyle terekesi bir b\u00fct\u00fcn olarak miras\u00e7\u0131lara ge\u00e7er ve malvarl\u0131\u011f\u0131na dahil edilebilen b\u00fct\u00fcn hak ve alacaklar terekeye girer. Kripto varl\u0131klar da bu kapsamdad\u0131r. Kripto varl\u0131\u011f\u0131n hukuki niteli\u011fine ili\u015fkin doktrin tart\u0131\u015fmas\u0131, miras hukuku bak\u0131m\u0131ndan sonucu de\u011fi\u015ftirmez; ekonomik de\u011feri bulunan ve devredilebilir nitelikteki her varl\u0131k miras\u00e7\u0131lara paylar\u0131 oran\u0131nda intikal eder.<\/p>\n<\/details>\n<details open=\"open\">\n<summary>Miras kalan Bitcoin i\u00e7in vergi \u00f6denir mi?<\/summary>\n<p>Evet. Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 Edirne Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131n\u0131n 23.09.2020 tarihli ve 60938891-120.01.02.09[GVK: 3-1]-33826 say\u0131l\u0131 \u00f6zelgesine g\u00f6re, murise ait borsa hesab\u0131ndaki Bitcoin varl\u0131\u011f\u0131n\u0131n toplam de\u011ferinin miras\u00e7\u0131lar taraf\u0131ndan veraset ve intikal vergisi beyannamesi ile beyan edilmesi ve tahakkuk edecek verginin \u00f6denmesi gerekir. \u0130dare kripto varl\u0131\u011f\u0131, 7338 say\u0131l\u0131 Kanun&#8217;un 2. maddesindeki &#8220;mameleke girebilen di\u011fer b\u00fct\u00fcn haklar\u0131 ve alacaklar\u0131&#8221; kapsayan geni\u015f mal tan\u0131m\u0131na yerle\u015ftirmi\u015ftir.<\/p>\n<\/details>\n<details open=\"open\">\n<summary>Beyanname vermezsem ne olur?<\/summary>\n<p>\u00d6zelgeye g\u00f6re, beyanname verilmemesi h\u00e2linde platform 7338 say\u0131l\u0131 Kanun&#8217;un 17. maddesi uyar\u0131nca daha sonra \u00f6denecek vergiye mahsuben y\u00fczde be\u015f oran\u0131nda tevkifat yapar ve kalan miktar\u0131 miras\u00e7\u0131lara \u00f6der. Tevkif edilen para en ge\u00e7 bir hafta i\u00e7inde en yak\u0131n vergi dairesine yat\u0131r\u0131l\u0131r. Bu kesinti nihai vergi de\u011fildir ve beyanname y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc ortadan kald\u0131rmaz. \u00dcstelik tevkifatta istisna uygulanmad\u0131\u011f\u0131 ve artan oranl\u0131 tarifeden yararlan\u0131lmad\u0131\u011f\u0131 i\u00e7in \u00f6denecek tutar genellikle \u00e7ok daha y\u00fcksek olur.<\/p>\n<\/details>\n<details open=\"open\">\n<summary>Beyanname vermek ile tevkifat aras\u0131ndaki fark ne kadar?<\/summary>\n<p>Somut bir \u00f6rnekle: 2026 y\u0131l\u0131nda \u00fc\u00e7 miras\u00e7\u0131ya intikal eden ve \u00f6l\u00fcm tarihindeki de\u011feri 12.000.000 TL olan bir kripto varl\u0131kta ki\u015fi ba\u015f\u0131na d\u00fc\u015fen hisse 4.000.000 TL&#8217;dir. 2026 istisnas\u0131 olan 2.907.136 TL d\u00fc\u015f\u00fcld\u00fc\u011f\u00fcnde matrah 1.092.864 TL, ilk dilim oran\u0131 y\u00fczde 1 oldu\u011fundan vergi ki\u015fi ba\u015f\u0131na 10.928,64 TL olur. Beyanname verilmedi\u011finde ise kesilecek tevkifat 4.000.000 TL \u00fczerinden y\u00fczde 5, yani 200.000 TL&#8217;dir. Aradaki fark yakla\u015f\u0131k on sekiz katt\u0131r.<\/p>\n<\/details>\n<details open=\"open\">\n<summary>\u0130stisna s\u0131n\u0131r\u0131n\u0131n alt\u0131nda kal\u0131yorum, yine de beyanname vermeli miyim?<\/summary>\n<p>Evet. Veraset yoluyla intikal eden mal, istisna haddinin alt\u0131nda kalsa dahi veraset ve intikal vergisi beyannamesi verilmesi gerekir. \u0130stisna haddinin alt\u0131nda kalan tutarlar i\u00e7in beyanname verilmemesi kural\u0131 yaln\u0131zca ivazs\u0131z intikaller, yani ba\u011f\u0131\u015f ve hibe gibi i\u015flemler bak\u0131m\u0131ndan ge\u00e7erlidir. Ayr\u0131ca beyanname verilmedi\u011finde ili\u015fik kesme belgesi al\u0131namayaca\u011f\u0131 i\u00e7in, vergi \u00e7\u0131kmayan bir dosyada dahi platform tevkifat yapmak zorunda kal\u0131r.<\/p>\n<\/details>\n<details open=\"open\">\n<summary>Beyanname s\u00fcresi ne kadar?<\/summary>\n<p>\u00d6l\u00fcm T\u00fcrkiye&#8217;de ger\u00e7ekle\u015fmi\u015f ve m\u00fckellefler de T\u00fcrkiye&#8217;deyse s\u00fcre, \u00f6l\u00fcm tarihini takip eden d\u00f6rt ayd\u0131r. \u00d6l\u00fcm T\u00fcrkiye&#8217;de olup m\u00fckellef yabanc\u0131 \u00fclkedeyse veya \u00f6l\u00fcm yabanc\u0131 \u00fclkede olup m\u00fckellef T\u00fcrkiye&#8217;deyse s\u00fcre alt\u0131 ayd\u0131r. \u00d6l\u00fcm yabanc\u0131 \u00fclkede ger\u00e7ekle\u015fmi\u015f ve m\u00fckellef de ayn\u0131 \u00fclkedeyse d\u00f6rt ay, \u00f6l\u00fcm yerinden ba\u015fka bir yabanc\u0131 \u00fclkedeyse sekiz ayd\u0131r.<\/p>\n<\/details>\n<details open=\"open\">\n<summary>2026 veraset ve intikal vergisi oranlar\u0131 nedir?<\/summary>\n<p>Veraset yoluyla intikallerde matrah\u0131n ilk 3.000.000 TL&#8217;si i\u00e7in y\u00fczde 1, sonra gelen 7.000.000 TL i\u00e7in y\u00fczde 3, sonra gelen 15.000.000 TL i\u00e7in y\u00fczde 5, sonra gelen 30.000.000 TL i\u00e7in y\u00fczde 7 ve 55.000.000 TL&#8217;yi a\u015fan b\u00f6l\u00fcm i\u00e7in y\u00fczde 10 oran\u0131 uygulan\u0131r. \u0130vazs\u0131z intikallerde ayn\u0131 dilimler i\u00e7in s\u0131ras\u0131yla y\u00fczde 10, 15, 20, 25 ve 30 oranlar\u0131 ge\u00e7erlidir. \u0130stisna tutar\u0131 2026 y\u0131l\u0131nda f\u00fcru\u011f ve e\u015ften her birine isabet eden miras hisselerinde 2.907.136 TL, f\u00fcru\u011f bulunmamas\u0131 h\u00e2linde e\u015fe isabet eden hissede 5.817.845 TL&#8217;dir.<\/p>\n<\/details>\n<details open=\"open\">\n<summary>Vergi \u00f6l\u00fcm tarihindeki de\u011fer \u00fczerinden mi hesaplan\u0131r?<\/summary>\n<p>Evet. Vergiyi do\u011furan olay \u00f6l\u00fcmd\u00fcr ve matrah miras\u0131n a\u00e7\u0131ld\u0131\u011f\u0131 tarihteki de\u011fer \u00fczerinden belirlenir. Ayr\u0131ca istisna tutar\u0131 ile tarife, beyannamenin verildi\u011fi tarihe g\u00f6re de\u011fil vergiyi do\u011furan olay\u0131n ger\u00e7ekle\u015fti\u011fi tarihe g\u00f6re uygulan\u0131r. Bu nedenle 2025 y\u0131l\u0131nda ger\u00e7ekle\u015fen bir \u00f6l\u00fcmde beyanname s\u00fcresi 2026&#8217;ya sarksa dahi 2025 y\u0131l\u0131 tutarlar\u0131 esas al\u0131n\u0131r.<\/p>\n<\/details>\n<details open=\"open\">\n<summary>\u00d6l\u00fcmden sonra kripto varl\u0131\u011f\u0131n de\u011feri d\u00fc\u015ferse vergi azal\u0131r m\u0131?<\/summary>\n<p>Hay\u0131r. Matrah \u00f6l\u00fcm tarihindeki de\u011fere g\u00f6re belirlendi\u011finden, sonraki de\u011fer kay\u0131plar\u0131 hesaplanan vergiyi kendili\u011finden azaltmaz. Bu durumda miras\u00e7\u0131n\u0131n ba\u015fvurabilece\u011fi ara\u00e7lar; verginin \u00fc\u00e7 y\u0131lda ve alt\u0131 e\u015fit taksitte faizsiz \u00f6denmesi hakk\u0131n\u0131 kullanmak, \u00f6l\u00fcm tarihi de\u011ferinin belgeye dayal\u0131 ve do\u011fru tespit edilmesini sa\u011flamak, 7338 say\u0131l\u0131 Kanun&#8217;un 12. maddesi kapsam\u0131nda tenzil edilebilecek bor\u00e7 ve masraflar\u0131 eksiksiz beyan etmek ve tereke borca bat\u0131ksa s\u00fcresi i\u00e7inde reddi miras se\u00e7ene\u011fini de\u011ferlendirmektir.<\/p>\n<\/details>\n<details open=\"open\">\n<summary>Kripto varl\u0131k hangi de\u011ferle beyan edilir?<\/summary>\n<p>Veraset ve intikal vergisinin matrah\u0131, intikal eden mallar\u0131n Vergi Usul Kanunu&#8217;na g\u00f6re bulunan de\u011ferleridir. Kripto varl\u0131klar i\u00e7in \u00f6zel bir de\u011ferleme \u00f6l\u00e7\u00fcs\u00fc bulunmad\u0131\u011f\u0131ndan VUK m.289 devreye girer: varsa borsa rayici, yoksa mukayyet de\u011fer, o da yoksa emsal bedel esas al\u0131n\u0131r. Uygulamada en sa\u011flam yol, varl\u0131\u011f\u0131n i\u015flem g\u00f6rd\u00fc\u011f\u00fc platformdan al\u0131nacak \u00f6l\u00fcm tarihli hesap ekstresi ve fiyat verisidir. Ayr\u0131ca 7338 say\u0131l\u0131 Kanun m.10 uyar\u0131nca menkul mallara ili\u015fkin de\u011ferlemelerde y\u00fczde elliye kadar bulunacak fark i\u00e7in ceza uygulanmaz.<\/p>\n<\/details>\n<details open=\"open\">\n<summary>Ki\u015fisel c\u00fczdandaki kripto varl\u0131klar da beyan edilir mi?<\/summary>\n<p>Evet. Varl\u0131\u011f\u0131n nerede tutuldu\u011fu beyan y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc de\u011fi\u015ftirmez. Ancak ki\u015fisel c\u00fczdanlarda 7338 say\u0131l\u0131 Kanun m.17&#8217;deki tevkifat mekanizmas\u0131 i\u015flemez; \u00e7\u00fcnk\u00fc miras\u00e7\u0131ya \u00f6deme yapacak ve tevkifat sorumlulu\u011fu ta\u015f\u0131yan bir kurum bulunmaz. Bu, y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn kalkt\u0131\u011f\u0131 anlam\u0131na gelmez; yaln\u0131zca beyan\u0131n do\u011frulu\u011funu tamamen miras\u00e7\u0131lar\u0131n sorumlulu\u011funa b\u0131rak\u0131r. Beyan edilmeyen varl\u0131klar bak\u0131m\u0131ndan sonradan yap\u0131lacak tespitlerde vergi ziya\u0131 ve gecikme faizi g\u00fcndeme gelebilir.<\/p>\n<\/details>\n<details open=\"open\">\n<summary>\u00d6zel anahtar kaybolduysa varl\u0131k hukuken yok mu say\u0131l\u0131r?<\/summary>\n<p>Hay\u0131r. \u00d6zel anahtara veya kurtarma kelimelerine eri\u015filememesi varl\u0131\u011f\u0131 teknik olarak hareket ettirilemez k\u0131lar, ancak hukuken ortadan kald\u0131rmaz. Varl\u0131k zincir \u00fczerinde durmaya devam eder ve terekeye dahildir. Eri\u015filemeyen varl\u0131\u011f\u0131n beyan\u0131na ili\u015fkin \u00f6zel bir d\u00fczenleme bulunmad\u0131\u011f\u0131ndan, kanaatimizce do\u011fru yakla\u015f\u0131m varl\u0131\u011f\u0131n mevcudiyetini ve eri\u015fim imk\u00e2ns\u0131zl\u0131\u011f\u0131n\u0131 birlikte belgeleyip durumu beyannamede a\u00e7\u0131k\u00e7a g\u00f6stermektir. \u00dccret kar\u015f\u0131l\u0131\u011f\u0131 c\u00fczdan kurtarma vaat eden ki\u015filere itibar edilmemelidir; anahtars\u0131z eri\u015fim kriptografik olarak m\u00fcmk\u00fcn de\u011fildir.<\/p>\n<\/details>\n<details open=\"open\">\n<summary>Vasiyetnameye c\u00fczdan \u015fifremi yazmal\u0131 m\u0131y\u0131m?<\/summary>\n<p>Hay\u0131r. Vasiyetname a\u00e7\u0131ld\u0131\u011f\u0131nda i\u00e7eri\u011fi birden \u00e7ok ki\u015finin g\u00f6rg\u00fcs\u00fcne sunulur ve kontrol\u00fcn\u00fcz d\u0131\u015f\u0131na \u00e7\u0131kar. Do\u011fru yakla\u015f\u0131m, vasiyetnamede eri\u015fim bilgisinin nerede sakland\u0131\u011f\u0131n\u0131 g\u00f6stermek ve bilgiyi ayr\u0131, g\u00fcvenli bir ortamda tutmakt\u0131r. Ayr\u0131ca hangi platformlarda hesap bulundu\u011funu g\u00f6steren bir varl\u0131k envanteri haz\u0131rlamak, miras\u00e7\u0131lar\u0131n varl\u0131klar\u0131 tespit edebilmesi i\u00e7in tek ba\u015f\u0131na b\u00fcy\u00fck kolayl\u0131k sa\u011flar. Vasiyetnamenin \u015fekil \u015fartlar\u0131na uyulmamas\u0131 ge\u00e7ersizlik sebebidir.<\/p>\n<\/details>\n<details open=\"open\">\n<summary>\u00d6zelge benim dosyamda da ge\u00e7erli mi?<\/summary>\n<p>\u00d6zelgeler 213 say\u0131l\u0131 Vergi Usul Kanunu&#8217;nun 413. maddesine dayan\u0131larak, talepte bulunan m\u00fckellefe \u00f6zg\u00fc olarak verilir. Talebi \u00fczerine tayin edilen \u00f6zelgeye uygun i\u015flem yapan m\u00fckellef bak\u0131m\u0131ndan vergi cezas\u0131 kesilmez ve gecikme faizi hesaplanmaz. Ba\u015fka bir m\u00fckellef bak\u0131m\u0131ndan ise \u00f6zelge do\u011frudan ba\u011flay\u0131c\u0131 de\u011fildir; ancak idarenin konuya bak\u0131\u015f\u0131n\u0131 g\u00f6steren g\u00fc\u00e7l\u00fc bir dayanakt\u0131r. Kendi somut durumunuz i\u00e7in gerekti\u011finde ayr\u0131ca \u00f6zelge talep edilmesi m\u00fcmk\u00fcnd\u00fcr.<\/p>\n<\/details>\n<\/div>\n<div class=\"dfh-bio\">\n<h3>Avukat Taraf\u0131ndan Yaz\u0131lm\u0131\u015ft\u0131r<\/h3>\n<p><strong>Av. Ahmet Karaca<\/strong>, Marmara \u00dcniversitesi Hukuk Fak\u00fcltesi&#8217;nden onur derecesiyle mezun olmu\u015f, \u0130stanbul Barosu&#8217;na kay\u0131tl\u0131 bir T\u00fcrk avukatt\u0131r. Kripto para hukuku, blockchain hukuku, bili\u015fim hukuku ve yapay zeka hukuku alanlar\u0131nda uzmanla\u015fm\u0131\u015f olup, T\u00fcrkiye&#8217;nin her yerinde avukatl\u0131k ve hukuki dan\u0131\u015fmanl\u0131k hizmeti vermektedir. Haberler.com&#8217;da &#8220;Bili\u015fim Avukat\u0131 | Kripto Para Avukat\u0131&#8221; imzas\u0131yla k\u00f6\u015fe yaz\u0131lar\u0131 kaleme almaktad\u0131r.<\/p>\n<div class=\"dfh-cred\"><strong>TBB Sicil No:<\/strong> 234456 | <strong>\u0130stanbul Barosu Sicil:<\/strong> 92414<strong>Mezuniyet:<\/strong> Marmara \u00dcniversitesi Hukuk Fak\u00fcltesi (Onur Derecesi)<strong>Sertifikalar:<\/strong> UNICEF &amp; Habitat Derne\u011fi Sertifikal\u0131 E\u011fitmen | Decentralized Finance (DeFi) Primitives \u2014 Duke University | Artificial Intelligence and Legal Issues \u2014 Politecnico di Milano | AI &amp; Law \u2014 Lund University<strong>Online E\u011fitim:<\/strong> Udemy \u2014 Blockchain ve Kripto Para Hukuku<strong>LinkedIn:<\/strong> <a href=\"https:\/\/www.linkedin.com\/in\/ahmet-karaca-\" target=\"_blank\" rel=\"nofollow noopener\">linkedin.com\/in\/ahmet-karaca-<\/a><\/div>\n<\/div>\n<p style=\"font-size: .85rem; color: #000; margin-top: 16px;\"><em>Bu i\u00e7erik yaln\u0131zca genel bilgilendirme ama\u00e7l\u0131d\u0131r; somut hukuki g\u00f6r\u00fc\u015f, vergi dan\u0131\u015fmanl\u0131\u011f\u0131, yat\u0131r\u0131m tavsiyesi veya avukat-m\u00fcvekkil ili\u015fkisi olu\u015fturmaz. Aktar\u0131lan \u00f6zelge, talepte bulunan m\u00fckellefe \u00f6zg\u00fc olarak verilmi\u015f olup her dosyada ayn\u0131 sonucun do\u011faca\u011f\u0131 anlam\u0131na gelmez. \u0130stisna tutarlar\u0131 ve tarife her y\u0131l yeniden de\u011ferleme oran\u0131nda g\u00fcncellendi\u011finden, somut bir i\u015flemden \u00f6nce g\u00fcncel tebli\u011f metinleri ve mevzuat ayr\u0131ca kontrol edilmeli, profesyonel hukuki ve mali destek al\u0131nmal\u0131d\u0131r.<\/em><\/p>\n<\/div>\n<p><script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"Article\",\"headline\":\"Bitcoin Miras\u0131 ve Veraset Vergisi: G\u0130B \u00d6zelgesi 2026\",\"description\":\"Miras kalan Bitcoin veraset ve intikal vergisine tabidir. G\u0130B \u00f6zelgesi, 2026 tarifesi, y\u00fczde be\u015f tevkifat ile beyanname aras\u0131ndaki 18 kat fark ve \u00f6zel anahtar sorunu.\",\"inLanguage\":\"tr-TR\",\"datePublished\":\"2026-08-01\",\"dateModified\":\"2026-08-01\",\"author\":{\"@type\":\"Person\",\"name\":\"Av. Ahmet Karaca\",\"jobTitle\":\"Kripto Para Avukat\u0131\",\"url\":\"https:\/\/defihukuk.com\/\",\"knowsAbout\":[\"Kripto Para Hukuku\",\"Miras Hukuku\",\"Vergi Hukuku\",\"Veraset ve \u0130ntikal Vergisi\",\"Dijital Miras\",\"Blockchain Hukuku\"]},\"publisher\":{\"@type\":\"LegalService\",\"name\":\"DeFi Hukuk B\u00fcrosu\",\"url\":\"https:\/\/defihukuk.com\/\"},\"speakable\":{\"@type\":\"SpeakableSpecification\",\"cssSelector\":[\".speakable\"]},\"about\":[{\"@type\":\"Legislation\",\"name\":\"7338 say\u0131l\u0131 Veraset ve \u0130ntikal Vergisi Kanunu\"},{\"@type\":\"Thing\",\"name\":\"Kripto Varl\u0131klar\u0131n Miras\u00e7\u0131lara \u0130ntikali\"}]}<\/script><br \/>\n<script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"FAQPage\",\"inLanguage\":\"tr-TR\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Bitcoin miras kal\u0131r m\u0131, terekeye dahil midir?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Evet. T\u00fcrk Medeni Kanunu uyar\u0131nca miras b\u0131rakan\u0131n \u00f6l\u00fcm\u00fcyle terekesi bir b\u00fct\u00fcn olarak miras\u00e7\u0131lara ge\u00e7er ve malvarl\u0131\u011f\u0131na dahil edilebilen b\u00fct\u00fcn hak ve alacaklar terekeye girer. Kripto varl\u0131klar da bu kapsamdad\u0131r. Kripto varl\u0131\u011f\u0131n hukuki niteli\u011fine ili\u015fkin doktrin tart\u0131\u015fmas\u0131 miras hukuku bak\u0131m\u0131ndan sonucu de\u011fi\u015ftirmez.\"}},{\"@type\":\"Question\",\"name\":\"Miras kalan Bitcoin i\u00e7in vergi \u00f6denir mi?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Evet. Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 Edirne Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131n\u0131n 23.09.2020 tarihli ve 60938891-120.01.02.09[GVK: 3-1]-33826 say\u0131l\u0131 \u00f6zelgesine g\u00f6re, murise ait borsa hesab\u0131ndaki Bitcoin varl\u0131\u011f\u0131n\u0131n toplam de\u011ferinin miras\u00e7\u0131lar taraf\u0131ndan veraset ve intikal vergisi beyannamesi ile beyan edilmesi ve tahakkuk edecek verginin \u00f6denmesi gerekir. \u0130dare kripto varl\u0131\u011f\u0131 7338 say\u0131l\u0131 Kanun'un 2. maddesindeki geni\u015f mal tan\u0131m\u0131na yerle\u015ftirmi\u015ftir.\"}},{\"@type\":\"Question\",\"name\":\"Beyanname vermezsem ne olur?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\u00d6zelgeye g\u00f6re beyanname verilmemesi halinde platform 7338 say\u0131l\u0131 Kanun'un 17. maddesi uyar\u0131nca daha sonra \u00f6denecek vergiye mahsuben y\u00fczde be\u015f oran\u0131nda tevkifat yapar ve kalan miktar\u0131 miras\u00e7\u0131lara \u00f6der. Tevkif edilen para en ge\u00e7 bir hafta i\u00e7inde en yak\u0131n vergi dairesine yat\u0131r\u0131l\u0131r. Bu kesinti nihai vergi de\u011fildir ve beyanname y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc ortadan kald\u0131rmaz.\"}},{\"@type\":\"Question\",\"name\":\"Beyanname vermek ile tevkifat aras\u0131ndaki fark ne kadar?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"2026 y\u0131l\u0131nda \u00fc\u00e7 miras\u00e7\u0131ya intikal eden ve \u00f6l\u00fcm tarihindeki de\u011feri 12.000.000 TL olan bir kripto varl\u0131kta ki\u015fi ba\u015f\u0131na d\u00fc\u015fen hisse 4.000.000 TL'dir. 2026 istisnas\u0131 olan 2.907.136 TL d\u00fc\u015f\u00fcld\u00fc\u011f\u00fcnde matrah 1.092.864 TL, ilk dilim oran\u0131 y\u00fczde 1 oldu\u011fundan vergi ki\u015fi ba\u015f\u0131na 10.928,64 TL olur. Beyanname verilmedi\u011finde kesilecek tevkifat 4.000.000 TL \u00fczerinden y\u00fczde 5, yani 200.000 TL'dir. Aradaki fark yakla\u015f\u0131k on sekiz katt\u0131r.\"}},{\"@type\":\"Question\",\"name\":\"\u0130stisna s\u0131n\u0131r\u0131n\u0131n alt\u0131nda kal\u0131yorum, yine de beyanname vermeli miyim?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Evet. Veraset yoluyla intikal eden mal, istisna haddinin alt\u0131nda kalsa dahi veraset ve intikal vergisi beyannamesi verilmesi gerekir. \u0130stisna haddinin alt\u0131nda kalan tutarlar i\u00e7in beyanname verilmemesi kural\u0131 yaln\u0131zca ivazs\u0131z intikaller bak\u0131m\u0131ndan ge\u00e7erlidir. Ayr\u0131ca beyanname verilmedi\u011finde ili\u015fik kesme belgesi al\u0131namayaca\u011f\u0131 i\u00e7in vergi \u00e7\u0131kmayan bir dosyada dahi platform tevkifat yapmak zorunda kal\u0131r.\"}},{\"@type\":\"Question\",\"name\":\"Beyanname s\u00fcresi ne kadar?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\u00d6l\u00fcm T\u00fcrkiye'de ger\u00e7ekle\u015fmi\u015f ve m\u00fckellefler de T\u00fcrkiye'deyse s\u00fcre \u00f6l\u00fcm tarihini takip eden d\u00f6rt ayd\u0131r. \u00d6l\u00fcm T\u00fcrkiye'de olup m\u00fckellef yabanc\u0131 \u00fclkedeyse veya \u00f6l\u00fcm yabanc\u0131 \u00fclkede olup m\u00fckellef T\u00fcrkiye'deyse s\u00fcre alt\u0131 ayd\u0131r. \u00d6l\u00fcm yabanc\u0131 \u00fclkede ger\u00e7ekle\u015fmi\u015f ve m\u00fckellef de ayn\u0131 \u00fclkedeyse d\u00f6rt ay, \u00f6l\u00fcm yerinden ba\u015fka bir yabanc\u0131 \u00fclkedeyse sekiz ayd\u0131r.\"}},{\"@type\":\"Question\",\"name\":\"2026 veraset ve intikal vergisi oranlar\u0131 nedir?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Veraset yoluyla intikallerde matrah\u0131n ilk 3.000.000 TL'si i\u00e7in y\u00fczde 1, sonra gelen 7.000.000 TL i\u00e7in y\u00fczde 3, sonra gelen 15.000.000 TL i\u00e7in y\u00fczde 5, sonra gelen 30.000.000 TL i\u00e7in y\u00fczde 7 ve 55.000.000 TL'yi a\u015fan b\u00f6l\u00fcm i\u00e7in y\u00fczde 10 oran\u0131 uygulan\u0131r. \u0130vazs\u0131z intikallerde ayn\u0131 dilimler i\u00e7in s\u0131ras\u0131yla y\u00fczde 10, 15, 20, 25 ve 30 oranlar\u0131 ge\u00e7erlidir. \u0130stisna tutar\u0131 2026 y\u0131l\u0131nda f\u00fcru\u011f ve e\u015ften her birine isabet eden miras hisselerinde 2.907.136 TL, f\u00fcru\u011f bulunmamas\u0131 halinde e\u015fe isabet eden hissede 5.817.845 TL'dir.\"}},{\"@type\":\"Question\",\"name\":\"Vergi \u00f6l\u00fcm tarihindeki de\u011fer \u00fczerinden mi hesaplan\u0131r?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Evet. Vergiyi do\u011furan olay \u00f6l\u00fcmd\u00fcr ve matrah miras\u0131n a\u00e7\u0131ld\u0131\u011f\u0131 tarihteki de\u011fer \u00fczerinden belirlenir. Ayr\u0131ca istisna tutar\u0131 ile tarife beyannamenin verildi\u011fi tarihe g\u00f6re de\u011fil vergiyi do\u011furan olay\u0131n ger\u00e7ekle\u015fti\u011fi tarihe g\u00f6re uygulan\u0131r.\"}},{\"@type\":\"Question\",\"name\":\"\u00d6l\u00fcmden sonra kripto varl\u0131\u011f\u0131n de\u011feri d\u00fc\u015ferse vergi azal\u0131r m\u0131?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Hay\u0131r. Matrah \u00f6l\u00fcm tarihindeki de\u011fere g\u00f6re belirlendi\u011finden sonraki de\u011fer kay\u0131plar\u0131 hesaplanan vergiyi kendili\u011finden azaltmaz. Miras\u00e7\u0131n\u0131n ba\u015fvurabilece\u011fi ara\u00e7lar; verginin \u00fc\u00e7 y\u0131lda ve alt\u0131 e\u015fit taksitte faizsiz \u00f6denmesi hakk\u0131n\u0131 kullanmak, \u00f6l\u00fcm tarihi de\u011ferinin belgeye dayal\u0131 tespitini sa\u011flamak, 7338 say\u0131l\u0131 Kanun m.12 kapsam\u0131nda tenzil edilebilecek bor\u00e7 ve masraflar\u0131 eksiksiz beyan etmek ve tereke borca bat\u0131ksa s\u00fcresi i\u00e7inde reddi miras se\u00e7ene\u011fini de\u011ferlendirmektir.\"}},{\"@type\":\"Question\",\"name\":\"Kripto varl\u0131k hangi de\u011ferle beyan edilir?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Veraset ve intikal vergisinin matrah\u0131 intikal eden mallar\u0131n Vergi Usul Kanunu'na g\u00f6re bulunan de\u011ferleridir. Kripto varl\u0131klar i\u00e7in \u00f6zel bir de\u011ferleme \u00f6l\u00e7\u00fcs\u00fc bulunmad\u0131\u011f\u0131ndan VUK m.289 devreye girer: varsa borsa rayici, yoksa mukayyet de\u011fer, o da yoksa emsal bedel esas al\u0131n\u0131r. En sa\u011flam yol, varl\u0131\u011f\u0131n i\u015flem g\u00f6rd\u00fc\u011f\u00fc platformdan al\u0131nacak \u00f6l\u00fcm tarihli hesap ekstresi ve fiyat verisidir. Ayr\u0131ca 7338 say\u0131l\u0131 Kanun m.10 uyar\u0131nca menkul mallara ili\u015fkin de\u011ferlemelerde y\u00fczde elliye kadar bulunacak fark i\u00e7in ceza uygulanmaz.\"}},{\"@type\":\"Question\",\"name\":\"Ki\u015fisel c\u00fczdandaki kripto varl\u0131klar da beyan edilir mi?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Evet. Varl\u0131\u011f\u0131n nerede tutuldu\u011fu beyan y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc de\u011fi\u015ftirmez. Ancak ki\u015fisel c\u00fczdanlarda 7338 say\u0131l\u0131 Kanun m.17'deki tevkifat mekanizmas\u0131 i\u015flemez; \u00e7\u00fcnk\u00fc miras\u00e7\u0131ya \u00f6deme yapacak ve tevkifat sorumlulu\u011fu ta\u015f\u0131yan bir kurum bulunmaz. Bu, y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn kalkt\u0131\u011f\u0131 anlam\u0131na gelmez; beyan edilmeyen varl\u0131klar bak\u0131m\u0131ndan sonradan yap\u0131lacak tespitlerde vergi ziya\u0131 ve gecikme faizi g\u00fcndeme gelebilir.\"}},{\"@type\":\"Question\",\"name\":\"\u00d6zel anahtar kaybolduysa varl\u0131k hukuken yok mu say\u0131l\u0131r?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Hay\u0131r. \u00d6zel anahtara veya kurtarma kelimelerine eri\u015filememesi varl\u0131\u011f\u0131 teknik olarak hareket ettirilemez k\u0131lar, ancak hukuken ortadan kald\u0131rmaz. Varl\u0131k zincir \u00fczerinde durmaya devam eder ve terekeye dahildir. \u00dccret kar\u015f\u0131l\u0131\u011f\u0131 c\u00fczdan kurtarma vaat eden ki\u015filere itibar edilmemelidir; anahtars\u0131z eri\u015fim kriptografik olarak m\u00fcmk\u00fcn de\u011fildir.\"}},{\"@type\":\"Question\",\"name\":\"Vasiyetnameye c\u00fczdan \u015fifremi yazmal\u0131 m\u0131y\u0131m?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Hay\u0131r. Vasiyetname a\u00e7\u0131ld\u0131\u011f\u0131nda i\u00e7eri\u011fi birden \u00e7ok ki\u015finin g\u00f6rg\u00fcs\u00fcne sunulur ve kontrol\u00fcn\u00fcz d\u0131\u015f\u0131na \u00e7\u0131kar. Do\u011fru yakla\u015f\u0131m, vasiyetnamede eri\u015fim bilgisinin nerede sakland\u0131\u011f\u0131n\u0131 g\u00f6stermek ve bilgiyi ayr\u0131, g\u00fcvenli bir ortamda tutmakt\u0131r. Ayr\u0131ca hangi platformlarda hesap bulundu\u011funu g\u00f6steren bir varl\u0131k envanteri haz\u0131rlamak miras\u00e7\u0131lar i\u00e7in b\u00fcy\u00fck kolayl\u0131k sa\u011flar.\"}},{\"@type\":\"Question\",\"name\":\"\u00d6zelge benim dosyamda da ge\u00e7erli mi?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\u00d6zelgeler 213 say\u0131l\u0131 Vergi Usul Kanunu'nun 413. maddesine dayan\u0131larak talepte bulunan m\u00fckellefe \u00f6zg\u00fc olarak verilir. Talebi \u00fczerine tayin edilen \u00f6zelgeye uygun i\u015flem yapan m\u00fckellef bak\u0131m\u0131ndan vergi cezas\u0131 kesilmez ve gecikme faizi hesaplanmaz. Ba\u015fka bir m\u00fckellef bak\u0131m\u0131ndan \u00f6zelge do\u011frudan ba\u011flay\u0131c\u0131 de\u011fildir; ancak idarenin konuya bak\u0131\u015f\u0131n\u0131 g\u00f6steren g\u00fc\u00e7l\u00fc bir dayanakt\u0131r.\"}}]}<\/script><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Bitcoin ve di\u011fer kripto varl\u0131klar terekeye dahildir ve miras\u00e7\u0131lara intikal eder; bu intikal veraset ve intikal vergisine tabidir. Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 Edirne Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131n\u0131n 23.09.2020 tarihli ve 60938891-120.01.02.09[GVK: 3-1]-33826 say\u0131l\u0131 \u00f6zelgesi, murise ait borsa hesab\u0131ndaki Bitcoin varl\u0131\u011f\u0131n\u0131n 7338 say\u0131l\u0131 Kanun&#8217;un 2. maddesindeki &#8220;mal&#8221; tan\u0131m\u0131na girdi\u011fini ve miras\u00e7\u0131larca veraset ve intikal vergisi beyannamesi ile beyan edilmesi gerekti\u011fini ortaya koymu\u015ftur. \u00d6zelge [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":7123,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[126],"tags":[],"class_list":["post-7122","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kripto-varlik-hukuku"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v24.2 (Yoast SEO v28.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Bitcoin Miras\u0131 ve Veraset Vergisi: G\u0130B \u00d6zelgesi 2026<\/title>\n<meta name=\"description\" content=\"Miras kalan Bitcoin vergiye tabi. 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