{"id":991289,"date":"2023-04-05T11:04:58","date_gmt":"2023-04-05T09:04:58","guid":{"rendered":"https:\/\/maltacitizprod.wpengine.com\/malta-oturum-programi\/"},"modified":"2023-04-05T11:04:58","modified_gmt":"2023-04-05T09:04:58","slug":"malta-oturum-programi","status":"publish","type":"post","link":"https:\/\/www.malta-citizenship.eu\/tr\/malta-oturum-programi\/","title":{"rendered":"Malta Oturum Program\u0131"},"content":{"rendered":"<p>2014 Malta Oturum Program\u0131 Kurallar\u0131 Malta&#8217;da oturum almak i\u00e7in yabanc\u0131 AB&#8217;ye AEA veya \u0130svi\u00e7re vatanda\u015flar\u0131n\u0131 \u00e7ekmek i\u00e7in tasarlanm\u0131\u015f \u00f6zel bir vergi program\u0131 olu\u015fturur.<\/p>\n<h2>Uygunluk<\/h2>\n<p>Bir ki\u015finin Malta Oturum Program\u0131na uygun olmas\u0131 i\u00e7in, birinin bireyin t\u00fcm d\u00fcnyada oturumunun ba\u015fl\u0131ca yeri olarak ya\u015famakta oldu\u011fu m\u00fclk\u00fcn sahibi olmas\u0131 ya da onu kiralamas\u0131 gerekir.\u00a0Bir m\u00fclk sat\u0131n al\u0131rken, de\u011feri en az 275.000\u20ac olmal\u0131d\u0131r ve m\u00fclk Malta g\u00fcneyinde veya Gozo&#8217;da oldu\u011funda de\u011feri en az 220.000\u20ac olmal\u0131d\u0131r. Bir m\u00fclk kiralarken, de\u011ferleri Malta&#8217;da ta\u015f\u0131nmaz m\u00fclk i\u00e7in y\u0131lda 9.600\u20ac ve Gozo veya Malta&#8217;n\u0131n g\u00fcneyinde ta\u015f\u0131nmaz m\u00fclk i\u00e7in y\u0131lda 8.750\u20ac olarak belirlenir. Burada nitelenen m\u00fclk\u00fcn kiraya veya alt kiraya verilemez oldu\u011funa dikkat etmek \u00f6nemlidir.<\/p>\n<p>Bir ba\u015fvuru sahibi, Malta&#8217;da sosyal yard\u0131m sistemini kullanmadan kendini ve bakmakla y\u00fck\u00fcml\u00fc olduklar\u0131n\u0131 ge\u00e7indirmek i\u00e7in ekonomik olarak kendine yeterli oldu\u011funu g\u00f6sterirse, o ba\u015fvuru sahibi Malta Oturum Program\u0131 i\u00e7in uygundur. Ba\u015fvuru sahibi Malta vatanda\u015flar\u0131 i\u00e7in normalde kapsanan AB genelinde t\u00fcm riskler bak\u0131m\u0131ndan kendisini ve bakmakla y\u00fck\u00fcml\u00fc olduklar\u0131n\u0131 kapsayan hastal\u0131k sigortas\u0131na sahip olmal\u0131d\u0131r. Sa\u011fl\u0131k sigortas\u0131 kapsam\u0131 Malta&#8217;da lisansl\u0131 bir \u015firket ya da uluslararas\u0131 sayg\u0131n bir sa\u011fl\u0131k sigorta \u015firketi taraf\u0131ndan temin edilmelidir. Ba\u015fvuru sahibi uyumlu ve uygun ki\u015fi olmal\u0131d\u0131r ve ba\u015fvuru sahibinin devam eden herhangi bir hukuki ya da cezai takibata tabi olmad\u0131\u011f\u0131n\u0131 teyit eden Malta&#8217;da Noter huzurunda al\u0131nan yeminli beyan ile birlikte ba\u015fvurunun teslim tarihinden \u00f6nce en fazla alt\u0131 ay i\u00e7inde verilmi\u015f polisten adli sicil belgesi sunmas\u0131 gerekir.<\/p>\n<h2>Vergi \u0130\u015flemi<\/h2>\n<p>Malta Oturum Program\u0131 ba\u015fvuru sahiplerinin bu yeni program \u00e7er\u00e7evesinde Malta&#8217;da oturum almalar\u0131n\u0131 faydalar\u0131 a\u015fa\u011f\u0131daki gibi \u00f6zel ve uygun vergi i\u015flemini i\u00e7erir:<\/p>\n<ul>\n<li>Yurtd\u0131\u015f\u0131nda olu\u015fan Malta&#8217;da al\u0131nan t\u00fcm gelirin sabit %15 oran\u0131nda vergi<\/li>\n<li>Malta&#8217;da al\u0131nmayan Malta d\u0131\u015f\u0131nda olu\u015fan gelirden Malta&#8217;da vergi al\u0131nmaz<\/li>\n<li>Malta d\u0131\u015f\u0131nda ger\u00e7ekle\u015ftirilen sermaye kazan\u00e7lar\u0131 Malta&#8217;da al\u0131nsa bile bunlardan Malta&#8217;da vergi al\u0131nmaz<\/li>\n<\/ul>\n<p>Oturum Program\u0131 \u015fartlar\u0131nda verilen \u00f6zel vergi durumunun yararlan\u0131c\u0131lar\u0131n\u0131n y\u0131lda on be\u015f bin euro (15.000\u20ac) minimum vergi \u00f6demeleri gerekecektir. Bu minimum vergi yararlan\u0131c\u0131n\u0131n ve a\u015fa\u011f\u0131da belirtilen bakmakla y\u00fck\u00fcml\u00fc olduklar\u0131n\u0131n Malta d\u0131\u015f\u0131nda olu\u015fan ve Malta&#8217;da al\u0131nan gelirlerini kapsar ve Malta&#8217;da olu\u015fan gelirlerini i\u00e7ermez.<\/p>\n<p>Her euro i\u00e7in on be\u015f sent oran\u0131ndan yararlanacak bakmakla y\u00fck\u00fcml\u00fc olduklar\u0131 \u015funlard\u0131r:<\/p>\n<ul>\n<li>Yararlan\u0131c\u0131n\u0131n e\u015fi;<\/li>\n<li>Yararlan\u0131c\u0131 ya da yararlan\u0131c\u0131n\u0131n e\u015fi bak\u0131m\u0131 ve velayeti alt\u0131nda olan \u00e7ocuklar ve k\u00fc\u00e7\u00fck \u00e7ocuklar d\u00e2hil olmak \u00fczere k\u00fc\u00e7\u00fck \u00e7ocuklar;<\/li>\n<li>K\u00fc\u00e7\u00fck olmayan ama hastal\u0131k veya ciddi bir a\u011f\u0131rl\u0131k \u00f6z\u00fcrl\u00fcl\u00fc\u011f\u00fc ko\u015fullar\u0131 nedeniyle kendilerine yetemeyenler, yararlan\u0131c\u0131 ya da yararlan\u0131c\u0131n\u0131n e\u015fi bak\u0131m\u0131 ve velayeti alt\u0131nda olan \u00e7ocuklar ve evlat edinilmi\u015f \u00e7ocuklar da d\u00e2hil olmak \u00fczere \u00e7ocuklar.<\/li>\n<\/ul>\n<p>Oturum Program\u0131 kapsam\u0131nda \u00f6zel vergi stat\u00fcs\u00fc i\u00e7in bir ba\u015fvuru sadece yetkili kay\u0131tl\u0131 mandater (ARM) hizmetleri arac\u0131l\u0131\u011f\u0131yla Gelir Komiserine sunulabilir.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>2014 Malta Oturum Program\u0131 Kurallar\u0131 Malta&#8217;da oturum almak i\u00e7in yabanc\u0131 AB&#8217;ye AEA veya \u0130svi\u00e7re vatanda\u015flar\u0131n\u0131 \u00e7ekmek i\u00e7in tasarlanm\u0131\u015f \u00f6zel bir vergi program\u0131 olu\u015fturur. Uygunluk Bir ki\u015finin Malta Oturum Program\u0131na uygun olmas\u0131 i\u00e7in, birinin bireyin t\u00fcm d\u00fcnyada oturumunun ba\u015fl\u0131ca yeri olarak ya\u015famakta oldu\u011fu m\u00fclk\u00fcn sahibi olmas\u0131 ya da onu kiralamas\u0131 gerekir.\u00a0Bir m\u00fclk sat\u0131n al\u0131rken, de\u011feri en&#8230;<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[81],"tags":[],"class_list":["post-991289","post","type-post","status-publish","format-standard","hentry","category-uncategorized-tr"],"_links":{"self":[{"href":"https:\/\/www.malta-citizenship.eu\/tr\/wp-json\/wp\/v2\/posts\/991289","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.malta-citizenship.eu\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.malta-citizenship.eu\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.malta-citizenship.eu\/tr\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/www.malta-citizenship.eu\/tr\/wp-json\/wp\/v2\/comments?post=991289"}],"version-history":[{"count":0,"href":"https:\/\/www.malta-citizenship.eu\/tr\/wp-json\/wp\/v2\/posts\/991289\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.malta-citizenship.eu\/tr\/wp-json\/wp\/v2\/media?parent=991289"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.malta-citizenship.eu\/tr\/wp-json\/wp\/v2\/categories?post=991289"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.malta-citizenship.eu\/tr\/wp-json\/wp\/v2\/tags?post=991289"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}