{"id":5980,"date":"2025-06-03T11:14:44","date_gmt":"2025-06-03T10:14:44","guid":{"rendered":"https:\/\/yatirim.uk\/?p=5980"},"modified":"2025-12-31T22:50:22","modified_gmt":"2025-12-31T21:50:22","slug":"aile-yatirim-sirketi-fic-mi-yoksa-guven-fonu-trust-mu","status":"publish","type":"post","link":"https:\/\/yatirim.uk\/tr\/aile-yatirim-sirketi-fic-mi-yoksa-guven-fonu-trust-mu\/","title":{"rendered":"Vergisiz miras i\u00e7in Aile Yat\u0131r\u0131m \u015eirketi (FIC) mi, Yoksa G\u00fcven Fonu (Trust) mu?"},"content":{"rendered":"\t\t
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YATIRIM UK olarak varl\u0131klar\u0131n y\u00f6netimi konusunda sizlere dan\u0131\u015fmanl\u0131k hizmeti vermekteyiz. Aile servetini korumak, vergi planlamas\u0131 yapmak ve gelecek nesillere kontroll\u00fc bir \u015fekilde aktarmak isteyen bir\u00e7ok ki\u015fi, Aile Yat\u0131r\u0131m \u015eirketi (Family Investment Company – FIC)<\/strong> ile G\u00fcven Fonu (Trust)<\/strong> aras\u0131nda karar vermeye \u00e7al\u0131\u015f\u0131r. \u0130\u015fte bu iki yap\u0131n\u0131n avantaj ve dezavantajlar\u0131n\u0131 kar\u015f\u0131la\u015ft\u0131ran detayl\u0131 bir rehber:

<\/p>\n

1. Kontrol<\/h2>\n
    \n
  • Aile Yat\u0131r\u0131m \u015eirketi:<\/strong> \u015eirketin hissedar\u0131 veya y\u00f6neticisi olarak yat\u0131r\u0131mlar, temett\u00fcler ve stratejik kararlar \u00fczerinde tam kontrol sa\u011flars\u0131n\u0131z.<\/li>\n
  • Trust (G\u00fcven Fonu):<\/strong> Kararlar, genellikle \u201ctrustee\u201d denilen vekil y\u00f6neticiler taraf\u0131ndan al\u0131n\u0131r. Kurucu ki\u015fi s\u0131n\u0131rl\u0131 etki sahibi olabilir ama tam kontrolde olmas\u0131 durumunda HMRC nezdinde yap\u0131 riskli olabilir.<\/li>\n<\/ul>\n

    \"\u2705\" Tam kontrol isteyenler i\u00e7in FIC daha uygundur.<\/em><\/p>\n

    2. Vergilendirme<\/h2>\n
      \n
    • Aile Yat\u0131r\u0131m \u015eirketi:<\/strong>\n
        \n
      • Kurumlar vergisine (%25) tabidir.<\/li>\n
      • \u0130ngiltere merkezli \u015firketlerden al\u0131nan temett\u00fcler genellikle vergiden muaft\u0131r.<\/li>\n
      • K\u00e2r\u0131 i\u00e7eride tutarak yeniden yat\u0131r\u0131m yapmak vergi a\u00e7\u0131s\u0131ndan avantajl\u0131d\u0131r.<\/li>\n<\/ul>\n<\/li>\n
      • Trust (G\u00fcven Fonu):<\/strong>\n
          \n
        • 45% gelir vergisi, %28 sermaye kazanc\u0131 vergisi uygulan\u0131r.<\/li>\n
        • Lehdarlar da\u011f\u0131t\u0131mdan ayr\u0131ca vergi \u00f6deyebilir.<\/li>\n
        • Karma\u015f\u0131k vergi yap\u0131lar\u0131 ve her 10 y\u0131lda bir %6’ya kadar miras vergisi y\u00fck\u00fc olabilir.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

          \"\u2705\" B\u00fcy\u00fcyen bir portf\u00f6y i\u00e7in FIC daha verimli vergi yap\u0131s\u0131 sunar.<\/em><\/p>\n

          3. Miras Planlamas\u0131 (IHT)<\/h2>\n
            \n
          • FIC:<\/strong> Hisseler kademeli olarak aile bireylerine devredilebilir. Ancak tam vergi avantaj\u0131 i\u00e7in 7 y\u0131l ge\u00e7mesi gerekir (PET – Potansiyel Muaf Transfer).<\/li>\n
          • Trust:<\/strong> Belirli limitlerde kuruldu\u011funda an\u0131nda miras vergisi avantaj\u0131 sa\u011flar. Ancak kurulum, giri\u015f ve d\u00f6nemsel vergi y\u00fckleri dikkatle planlanmal\u0131d\u0131r.<\/li>\n<\/ul>\n

            \"\u2696\ufe0f\" K\u0131sa vadede Trust, uzun vadede FIC daha esnektir.<\/em><\/p>\n

            4. Gizlilik ve Basitlik<\/h2>\n
              \n
            • FIC:<\/strong> \u015eirket evraklar\u0131 (y\u00f6netici bilgileri, hissedarlar vb.) Companies House\u2019a kaydedilir ve halka a\u00e7\u0131kt\u0131r. Muhasebe ve beyan y\u00fck\u00fcml\u00fcl\u00fckleri vard\u0131r.<\/li>\n
            • Trust:<\/strong> Genellikle gizlidir ve kamuya a\u00e7\u0131k de\u011fildir (baz\u0131 durumlarda Trust Registration Service\u2019e kay\u0131t zorunlulu\u011fu olabilir).<\/li>\n<\/ul>\n

              \"\u2705\" Gizlilik \u00f6nceli\u011finizse Trust daha uygundur.<\/em><\/p>\n

              5. Varl\u0131k Koruma<\/h2>\n
                \n
              • FIC:<\/strong> Oy hakk\u0131 olmayan hisseler ile y\u00f6netim yetkisi korunabilir. Ancak bo\u015fanma, bor\u00e7 gibi risklerden korunmada s\u0131n\u0131rl\u0131d\u0131r.<\/li>\n
              • Trust:<\/strong> Do\u011fru \u015fekilde kurguland\u0131\u011f\u0131nda bo\u015fanma, iflas ve savurgan harcamalara kar\u015f\u0131 y\u00fcksek koruma sunabilir.<\/li>\n<\/ul>\n

                \"\u2705\" Trust, varl\u0131k koruma a\u00e7\u0131s\u0131ndan daha g\u00fc\u00e7l\u00fcd\u00fcr.<\/em><\/p>\n

                Kar\u015f\u0131la\u015ft\u0131rma Tablosu<\/h2>\n
                \n\n\n\n\n\n\n\n\n\n\n
                \u00d6zellik<\/th>\nAile Yat\u0131r\u0131m \u015eirketi (FIC)<\/th>\nTrust (G\u00fcven Fonu)<\/th>\n<\/tr>\n<\/thead>\n
                Kontrol<\/td>\nY\u00fcksek<\/td>\nOrta \u2013 D\u00fc\u015f\u00fck<\/td>\n<\/tr>\n
                Vergi Verimlili\u011fi<\/td>\nY\u00fcksek (kurumlar vergisi)<\/td>\nD\u00fc\u015f\u00fck (45% gelir vergisi)<\/td>\n<\/tr>\n
                Miras Planlamas\u0131<\/td>\nUzun vadede etkili<\/td>\nK\u0131sa vadede avantajl\u0131<\/td>\n<\/tr>\n
                Gizlilik<\/td>\nD\u00fc\u015f\u00fck<\/td>\nY\u00fcksek<\/td>\n<\/tr>\n
                Karma\u015f\u0131kl\u0131k<\/td>\nY\u00fcksek<\/td>\nOrta<\/td>\n<\/tr>\n
                Varl\u0131k Koruma<\/td>\nOrta<\/td>\nY\u00fcksek<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

                Hangi Durumda Hangisi Tercih Edilmeli?<\/h2>\n

                \"\u2705\" Aile Yat\u0131r\u0131m \u015eirketi tercih edin e\u011fer:<\/strong><\/p>\n

                  \n
                • Yat\u0131r\u0131mlar \u00fczerinde kontrol\u00fc elinizde tutmak istiyorsan\u0131z,<\/li>\n
                • Uzun vadeli portf\u00f6y b\u00fcy\u00fcmesi planl\u0131yorsan\u0131z,<\/li>\n
                • Vergi a\u00e7\u0131s\u0131ndan k\u00e2rlar\u0131 i\u00e7eride tutmak sizin i\u00e7in \u00f6nemliyse.<\/li>\n<\/ul>\n

                  \"\u2705\" Trust tercih edin e\u011fer:<\/strong><\/p>\n

                    \n
                  • Miras planlamas\u0131 ve varl\u0131k korumas\u0131 acil \u00f6nceli\u011finizse,<\/li>\n
                  • Gizlilik sizin i\u00e7in \u00e7ok \u00f6nemliyse,<\/li>\n
                  • K\u00fc\u00e7\u00fck ya\u015fta \u00e7ocuklar veya \u00f6zel ihtiya\u00e7l\u0131 bireyler i\u00e7in varl\u0131k devri d\u00fc\u015f\u00fcn\u00fcyorsan\u0131z.<\/li>\n<\/ul>\n

                    \"\ud83d\udd04\" Hibrit Model: G\u00fc\u00e7leri Birle\u015ftirmek<\/h2>\n

                    FIC ve Trust yap\u0131lar\u0131, asl\u0131nda birbirinin alternatifi olmak zorunda de\u011fildir. Aksine, bu iki yap\u0131n\u0131n g\u00fc\u00e7l\u00fc y\u00f6nlerini birle\u015ftiren hibrit modeller<\/strong>, hem yat\u0131r\u0131m kontrol\u00fcn\u00fc elde tutmak hem de vergi ve miras planlamas\u0131nda maksimum avantaj sa\u011flamak i\u00e7in s\u0131k\u00e7a tercih edilir. \u00d6rne\u011fin, bir Aile Yat\u0131r\u0131m \u015eirketi kurularak yat\u0131r\u0131mlar \u015firket \u00fczerinden y\u00f6netilirken, bu \u015firketin hisseleri bir Trust yap\u0131s\u0131na devredilerek hem kontrol korunur hem de hisseler g\u00fcvenli, planl\u0131 ve vergi avantajl\u0131 bir \u015fekilde sonraki nesillere aktar\u0131labilir.<\/p>\n

                    \"\ud83d\udccc\" Bu model<\/strong>, \u00f6zellikle b\u00fcy\u00fck \u00f6l\u00e7ekli servetlerde, uzun vadeli planlamada ve aile i\u00e7i miras ge\u00e7i\u015flerinde son derece etkilidir.<\/p>\n

                    \"\ud83d\udcbc\" Not:<\/strong> Hibrit yap\u0131lar\u0131n kurulumu ve idaresi, hem muhasebe hem de hukuk dan\u0131\u015fmanl\u0131\u011f\u0131 a\u00e7\u0131s\u0131ndan daha karma\u015f\u0131k ve masrafl\u0131 olabilir. Bu nedenle bu model d\u00fc\u015f\u00fcn\u00fcl\u00fcyorsa, mutlaka uzman avukat ve vergi dan\u0131\u015fmanlar\u0131yla \u00e7al\u0131\u015fmak \u00f6nerilir. YATIRIM UK olarak t\u00fcm bu s\u00fcre\u00e7lerde yan\u0131n\u0131zday\u0131z.<\/p>\n<\/article>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

                    YATIRIM UK olarak varl\u0131klar\u0131n y\u00f6netimi konusunda sizlere dan\u0131\u015fmanl\u0131k hizmeti vermekteyiz. Aile servetini korumak, vergi planlamas\u0131 yapmak ve gelecek nesillere kontroll\u00fc bir \u015fekilde aktarmak isteyen bir\u00e7ok ki\u015fi, Aile Yat\u0131r\u0131m \u015eirketi (Family Investment Company – FIC) ile G\u00fcven Fonu (Trust) aras\u0131nda karar vermeye \u00e7al\u0131\u015f\u0131r. \u0130\u015fte bu iki yap\u0131n\u0131n avantaj ve dezavantajlar\u0131n\u0131 kar\u015f\u0131la\u015ft\u0131ran detayl\u0131 bir rehber: 1. Kontrol […]<\/p>\n","protected":false},"author":1,"featured_media":6177,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[8],"tags":[],"class_list":["post-5980","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gayrimenkul"],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/yatirim.uk\/wp-content\/uploads\/2025\/06\/cheerful-multi-generation-family-with-dog-having-fun-while-spending-time-together-home-scaled.jpg","_links":{"self":[{"href":"https:\/\/yatirim.uk\/tr\/wp-json\/wp\/v2\/posts\/5980","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/yatirim.uk\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/yatirim.uk\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/yatirim.uk\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/yatirim.uk\/tr\/wp-json\/wp\/v2\/comments?post=5980"}],"version-history":[{"count":11,"href":"https:\/\/yatirim.uk\/tr\/wp-json\/wp\/v2\/posts\/5980\/revisions"}],"predecessor-version":[{"id":18734,"href":"https:\/\/yatirim.uk\/tr\/wp-json\/wp\/v2\/posts\/5980\/revisions\/18734"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/yatirim.uk\/tr\/wp-json\/wp\/v2\/media\/6177"}],"wp:attachment":[{"href":"https:\/\/yatirim.uk\/tr\/wp-json\/wp\/v2\/media?parent=5980"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yatirim.uk\/tr\/wp-json\/wp\/v2\/categories?post=5980"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yatirim.uk\/tr\/wp-json\/wp\/v2\/tags?post=5980"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}