{"id":1200,"date":"2026-08-17T10:34:54","date_gmt":"2026-08-17T08:34:54","guid":{"rendered":"https:\/\/www.moore-salzburg.at\/?p=1200"},"modified":"2026-08-17T10:34:55","modified_gmt":"2026-08-17T08:34:55","slug":"gesellschafterverrechnungskonto-ab-2027","status":"publish","type":"post","link":"https:\/\/www.moore-salzburg.at\/tr\/gesellschafterverrechnungskonto-ab-2027\/","title":{"rendered":"2027'den itibaren ortak cari hesab\u0131"},"content":{"rendered":"<h2 class=\"wp-block-heading\">Sermaye \u015firketleri i\u00e7in yeni KESt kurallar\u0131<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0130le <a href=\"https:\/\/www.moore-salzburg.at\/tr\/news-klienten-info\/?kicat=1&amp;navcat=&amp;art_id=2941&amp;#ki\" target=\"_blank\" rel=\"noreferrer noopener\">B\u00fct\u00e7e E\u015flik Kanunu 2027\u20132028 <\/a>bir\u00e7ok sermaye \u015firketi i\u00e7in pratik \u00f6neme sahip olabilecek yeni bir d\u00fczenleme kabul edilmi\u015ftir: Buna g\u00f6re gelecekte, \u015firketin ortak olan ger\u00e7ek bir ki\u015fiye y\u00f6nelik olarak ortak cari hesab\u0131nda (\u015firket alacaklar\u0131 hesab\u0131nda) yer alan alaca\u011f\u0131, belirli ko\u015fullar alt\u0131nda vergi hukuku a\u00e7\u0131s\u0131ndan k\u00e2r pay\u0131 da\u011f\u0131t\u0131m\u0131 olarak de\u011ferlendirilebilecektir. Bu d\u00fczenleme, 1988 tarihli Avusturya Kurumlar Vergisi Kanunu'nun (KStG) 8. maddesinin 2a f\u0131kras\u0131nda yer almaktad\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Uygulama a\u00e7\u0131s\u0131ndan \u00f6zellikle \u015fu husus \u00f6nemlidir: Yeni k\u00e2r da\u011f\u0131t\u0131m\u0131 kurgusu, bil\u00e2n\u00e7o tarihindeki a\u00e7\u0131k bakiyeye dayanmaktad\u0131r. Y\u0131l i\u00e7indeki dalgalanmalar, a\u00e7\u0131klanan d\u00fczenleme konseptine g\u00f6re belirleyici de\u011fildir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Bir ortak cari hesab\u0131n\u0131n ne anlama geldi\u011fi<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Uygulamada, \u015firket ile ortak aras\u0131ndaki farkl\u0131 finansal i\u015flemleri yans\u0131tmak i\u00e7in cari hesaplar s\u0131kl\u0131kla kullan\u0131lmaktad\u0131r. Genellikle hem alacaklar hem de bor\u00e7lar buralarda kaydedilir. G\u00f6sterilen uygulama profiline g\u00f6re cari hesapta \u00f6rne\u011fin \u015funlar yer al\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Y\u00f6netici maa\u015flar\u0131 veya k\u00e2r pay\u0131 da\u011f\u0131t\u0131mlar\u0131 gibi alacak kayd\u0131 niteli\u011findeki \u00f6demeler<\/li>\n\n\n\n<li>SVS katk\u0131lar\u0131 veya \u00f6zel para \u00e7ekmeleri gibi y\u00fckler, \u00f6rne\u011fin \u00f6zel ama\u00e7lar i\u00e7in bir \u015firket kredi kart\u0131n\u0131n kullan\u0131lmas\u0131<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">H\u00fck\u00fcmet tasar\u0131s\u0131n\u0131n gerek\u00e7elerine g\u00f6re uygulamada, bu t\u00fcr cari hesaplardaki alacaklar\u0131n y\u0131llar boyunca b\u00fcy\u00fcd\u00fc\u011f\u00fc ve uzun vadede tamamen \u00f6denmedi\u011fi g\u00f6r\u00fclmektedir. Yeni yasal d\u00fczenleme tam olarak burada devreye girmektedir.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Da\u011f\u0131t\u0131m kurgusunun ne zaman devreye girebilece\u011fi<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Yeni d\u00fczenleme, ortak cari hesab\u0131ndaki bir alaca\u011f\u0131n belirli ko\u015fullar alt\u0131nda a\u00e7\u0131k\u00e7a da\u011f\u0131t\u0131lm\u0131\u015f ve tahsil edilmi\u015f say\u0131lmas\u0131n\u0131 \u00f6ng\u00f6rmektedir. Bu ba\u011flamda, bilan\u00e7o tarihinde 50.000,- EUR'yu a\u015fan bir bakiye \u00f6nem ta\u015f\u0131maktad\u0131r. A\u015fa\u011f\u0131daki durumlarda ise herhangi bir k\u00e2r da\u011f\u0131t\u0131m\u0131 kurgusu s\u00f6z konusu olmayacakt\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>bilan\u00e7o tarihine kadar \u00f6denir veya<\/li>\n\n\n\n<li>bilan\u00e7o tarihine kadar bir kredi alaca\u011f\u0131na d\u00f6n\u00fc\u015ft\u00fcr\u00fclmesi<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Bu nedenle y\u0131l i\u00e7indeki geli\u015fme de\u011fil, bilan\u00e7o tarihindeki durum esast\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bunun \u00f6tesinde, ilgili orta\u011f\u0131n\/ortaklar\u0131n cari hesab\u0131n\u0131n bil\u00e2n\u00e7o tarihinde toplamda 50.000,- EUR'yu a\u015fmad\u0131\u011f\u0131 \u00f6l\u00e7\u00fcde kar da\u011f\u0131t\u0131m\u0131 kurgusu ge\u00e7erli de\u011fildir. Yak\u0131n akrabalar\u0131n cari hesaplar\u0131, al\u0131nan karar uyar\u0131nca hesaba kat\u0131lacakt\u0131r: Orta\u011f\u0131n cari hesab\u0131 ile akraban\u0131n\/akrabalar\u0131n cari hesab\u0131 toplan\u0131r. <\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Yaln\u0131zca emsaline uygunluk ko\u015fuluyla kredi alaca\u011f\u0131na d\u00f6n\u00fc\u015ft\u00fcrme<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Bir cari hesab\u0131n, kredi alaca\u011f\u0131na d\u00f6n\u00fc\u015ft\u00fcr\u00fclerek da\u011f\u0131t\u0131m kurgusundan \u00e7\u0131kar\u0131lmas\u0131 ama\u00e7lan\u0131yorsa, yasa metni emsallere uygun bir kredi s\u00f6zle\u015fmesinden do\u011fan bir alacak \u015fart ko\u015fmaktad\u0131r. Bu ba\u011flamda \u00f6zellikle a\u015fa\u011f\u0131daki kriterler \u00f6nem ta\u015f\u0131maktad\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Yaz\u0131l\u0131l\u0131k<\/li>\n\n\n\n<li>cari getiri<\/li>\n\n\n\n<li>geri \u00f6deme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">B\u00fct\u00e7e komisyonunun a\u00e7\u0131klamalar\u0131na g\u00f6re, belirleyici olan sadece resmi anla\u015fma de\u011fil, ayn\u0131 zamanda durumun genel tablosuna g\u00f6re bunun ger\u00e7ekten de buna uygun olarak uygulanmas\u0131d\u0131r. Bu nedenle, kredi s\u00f6zle\u015fmesinde kararla\u015ft\u0131r\u0131lan faiz oran\u0131n\u0131n biraz d\u00fc\u015f\u00fck olmas\u0131, tek ba\u015f\u0131na k\u00e2r da\u011f\u0131t\u0131m\u0131 varsay\u0131m\u0131na yol a\u00e7mamal\u0131d\u0131r.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Hangi vergi sonu\u00e7lar\u0131n\u0131n \u00f6ng\u00f6r\u00fcld\u00fc\u011f\u00fc<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">A\u00e7\u0131k alacak ne \u00f6denir ne de emsallere uygun bir kredi alaca\u011f\u0131na d\u00f6n\u00fc\u015ft\u00fcr\u00fcl\u00fcrse, ilgili alacak tutar\u0131, y\u0131ll\u0131k finansal tablolar\u0131n haz\u0131rlanmas\u0131na ili\u015fkin karar\u0131n al\u0131nmas\u0131n\u0131 takip eden g\u00fcnde, en ge\u00e7 be\u015f ay sonra ise a\u00e7\u0131k\u00e7a da\u011f\u0131t\u0131lm\u0131\u015f ve elde edilmi\u015f say\u0131l\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u015eirket a\u00e7\u0131s\u0131ndan bunun anlam\u0131 \u015fudur: Sermaye kazanc\u0131 vergisini yedi g\u00fcn i\u00e7inde s\u00fcresi i\u00e7inde beyan etmek ve \u00f6demek zorundad\u0131r. Da\u011f\u0131t\u0131m tutar\u0131, ,50 oran\u0131nda sermaye kazanc\u0131 vergisine tabidir. Bu ba\u011flamda \u00f6zellikle vurgulanmas\u0131 gereken husus, y\u00f6netim kurulu taraf\u0131ndan y\u0131ll\u0131k mali tablolar\u0131n haz\u0131rland\u0131\u011f\u0131 tarihin esas al\u0131nmas\u0131 gerekti\u011fidir; kesinle\u015fti\u011fi tarih de\u011fil.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Hangi \u015firketlerin ve ki\u015filerin etkilenebilece\u011fi<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">KStG'nin 8. maddesindeki d\u00fczenleme, \u015fah\u0131s \u015firketlerini de\u011fil, kurumlar\u0131 ilgiltedir. Bunlar hem yerli hem de yabanc\u0131 sermaye \u015firketleri olmak \u00fczere GmbH'lar\u0131, FlexCo'lar\u0131 ve AG'leri kapsar.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ortakl\u0131k pay\u0131n\u0131n b\u00fcy\u00fckl\u00fc\u011f\u00fcne bak\u0131lmaks\u0131z\u0131n ortak olarak ger\u00e7ek ki\u015filerin kapsam dahilinde olmas\u0131 \u00f6ng\u00f6r\u00fclmektedir. B\u00fct\u00e7e komisyonunun sundu\u011fu yasa tasla\u011f\u0131na g\u00f6re, kar da\u011f\u0131t\u0131m\u0131 kurgusu dolayl\u0131 ortakl\u0131klarda da \u00f6nem kazanabilir. Ayn\u0131 \u015fekilde yak\u0131n akrabalar da a\u00e7\u0131k\u00e7a hedef al\u0131nmaktad\u0131r. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tam olarak bu alanda ise, dolayl\u0131 yap\u0131lardaki ayr\u0131nt\u0131lar veya belirli \u00f6zel durumlarla ilgili olanlar gibi baz\u0131 uygulama sorular\u0131 hen\u00fcz yan\u0131t beklemektedir.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Yeni kural\u0131n ne zaman ge\u00e7erli olaca\u011f\u0131<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Ortak cari hesab\u0131na ili\u015fkin k\u00e2r pay\u0131 da\u011f\u0131t\u0131m\u0131 kurgusu, 31 Aral\u0131k 2026'dan sonraki bilan\u00e7o tarihine sahip finansal tablolar i\u00e7in ge\u00e7erlidir. Takvim y\u0131l\u0131na denk gelen bir hesap d\u00f6nemi durumunda, 31 Aral\u0131k 2027 ilk ilgili bilan\u00e7o tarihidir. Farkl\u0131 bir bilan\u00e7o tarihi olmas\u0131 durumunda, d\u00fczenleme buna g\u00f6re daha erken bir tarihte pratik olarak y\u00fcr\u00fcrl\u00fc\u011fe girebilir.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u015eirketlerin \u015eimdi Dikkat Etmesi Gerekenler<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Sermaye \u015firketleri ve ortak cari hesaplar\u0131 i\u00e7in bu durum, 2027 y\u0131l\u0131ndan itibaren hareket etme ihtiyac\u0131n\u0131 art\u0131rmaktad\u0131r. Mevcut bakiyeler, bir sonraki ilgili bilan\u00e7o tarihinden \u00f6nce zaman\u0131nda incelenmelidir. Kar da\u011f\u0131t\u0131m\u0131 varsay\u0131m\u0131ndan ka\u00e7\u0131nmak i\u00e7in \u00f6zellikle iki \u00f6nlem dikkate al\u0131nabilir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Takas hesab\u0131n\u0131n bilan\u00e7odan \u00f6nceki tarihe kadar kapat\u0131lmas\u0131<\/li>\n\n\n\n<li>Emsale uygun krediye d\u00f6n\u00fc\u015ft\u00fcrme<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u00d6zellikle yeniden yap\u0131land\u0131rmalarda ve bilan\u00e7o tarihleri etraf\u0131ndaki planlamalarda yeni d\u00fczenleme ek vergi sonu\u00e7lar\u0131 do\u011furabilir.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Sonu\u00e7<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Ortak cari hesaplar\u0131na ili\u015fkin yeni d\u00fczenleme, 2027 y\u0131l\u0131ndan itibaren sermaye \u015firketleri i\u00e7in \u00f6nemli bir de\u011fi\u015fiklik getirmektedir. 50.000 Euro'yu a\u015fan a\u00e7\u0131k bakiyeler, belirli ko\u015fullar alt\u0131nda kar da\u011f\u0131t\u0131m\u0131 kurgusuna ve dolay\u0131s\u0131yla vergi m\u00fckellefiyetine yol a\u00e7abilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u015eirkette cari hesaplar y\u00fcr\u00fctenler bu nedenle bilan\u00e7o tarihindeki a\u00e7\u0131k alacaklar\u0131n ne kadar y\u00fcksek oldu\u011funu ve zaman\u0131nda \u00f6nlem al\u0131n\u0131p al\u0131nmamas\u0131 gerekti\u011fini erken a\u015famada kontrol etmelidir. Hen\u00fcz t\u00fcm uygulama sorular\u0131 netli\u011fe kavu\u015fmad\u0131\u011f\u0131 i\u00e7in, her m\u00fcnferit vakada dikkatli bir vergi s\u0131n\u0131fland\u0131rmas\u0131 tavsiye edilir.<\/p>\n\n\n<style id=\"strategiq-cta-bar-style\">.block-cta-bar{position:relative;padding:1rem 0 1.75rem 0;overflow:visible;z-index:1;margin-top:26px}.block-cta-bar:not(.has-background){background:var(--primary-gradient)}.block-cta-bar.has-light-blue-background-color .block-cta-bar__heading{color:#000}.block-cta-bar.has-light-blue-background-color .btn{color:#02212E}.block-cta-bar.has-light-blue-background-color .btn.btn--hollow{border-color:#02212E}.block-cta-bar.has-light-blue-background-color .btn.btn--solid{background-color:#02212E;border-color:#02212E;color:#fff}.block-cta-bar.has-light-blue-background-color .btn.btn--solid:hover{background-color:#04445f}.block-cta-bar.has-light-blue-gradient-gradient-background:before{display:none}.block-cta-bar.has-light-blue-gradient-gradient-background .block-cta-bar__heading{color:#02212E}@media (min-width: 992px){.block-cta-bar{padding:2rem 0}}.block-cta-bar:before{content:'';width:100%;height:100%;position:absolute;background:inherit;z-index:-1;top:0;-webkit-transform-origin:left top;transform-origin:left top;-webkit-transform:skewY(-0.8deg);transform:skewY(-0.8deg)}.block-cta-bar__heading-wrapper{display:-webkit-box;display:-ms-flexbox;display:flex;-webkit-box-align:center;-ms-flex-align:center;align-items:center;-webkit-box-pack:center;-ms-flex-pack:center;justify-content:center;margin:1rem 0}@media (min-width: 992px){.block-cta-bar__heading-wrapper{-webkit-box-pack:start;-ms-flex-pack:start;justify-content:flex-start;margin:0;height:100%}}.block-cta-bar .block-cta-bar__heading{font-size:24px;font-weight:500;color:#fff;margin-bottom:0}@media only screen and (min-width: 320px){.block-cta-bar .block-cta-bar__heading{font-size:calc(24px + 8 * (100vw - 320px) \/ (1440 - 320))}}@media only screen and (min-width: 1440px){.block-cta-bar .block-cta-bar__heading{font-size:32px}}.block-cta-bar:not(.has-light-blue-gradient-gradient-background) .btn--hollow{border-color:#fff;color:#fff;overflow:visible}.block-cta-bar:not(.has-light-blue-gradient-gradient-background) .btn--hollow:focus{color:#fff}.block-cta-bar:not(.has-light-blue-gradient-gradient-background) .btn--hollow:before{display:none}.block-cta-bar__button-wrapper{display:-webkit-box;display:-ms-flexbox;display:flex;-ms-flex-wrap:wrap;flex-wrap:wrap;gap:1.5rem;margin-top:10px;-webkit-box-pack:center;-ms-flex-pack:center;justify-content:center}@media (min-width: 992px){.block-cta-bar__button-wrapper{margin-top:0;-webkit-box-align:center;-ms-flex-align:center;align-items:center;-webkit-box-pack:end;-ms-flex-pack:end;justify-content:flex-end}}.block-cta-bar__button-wrapper .btn{width:100%;display:inline-block;text-align:center;font-size:18px}@media (min-width: 768px){.block-cta-bar__button-wrapper .btn{width:auto}}\n\n\/*# sourceMappingURL=block-cta-bar.css.map *\/\n<\/style>\n<section class=\"wp-block-strategiq block-cta-bar wp-block-strategiq-cta-bar\">\n\t<div class=\"container\">\n\t\t<div class=\"block-cta-bar__wrapper\">\n\t\t\t<div class=\"row\">\n\t\t\t\t<div class=\"col-12 col-lg-9\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-cta-bar__heading-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h1 class=\"block-cta-bar__heading\">  Ba\u011flant\u0131lar<\/h1>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"col-12 col-lg-3\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-cta-bar__button-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.moore-salzburg.at\/tr\/kontakt\/\" target=\"\" class=\"btn btn--primary btn--hollow\">Bize ula\u015f\u0131n<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.moore-salzburg.at\/tr\/services\/steuergestaltung\/\" target=\"\" class=\"btn btn--secondary btn--hollow\">Vergi yap\u0131land\u0131rmas\u0131<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Durum: 17.08.2026<br><sup>Kaynak: <a href=\"https:\/\/www.ris.bka.gv.at\/default.aspx\">RIS<\/a><br>Foto\u011fraf: Moore Salzburg<\/sup><\/p>","protected":false},"excerpt":{"rendered":"<p>\u0130leride, ortaklar cari hesab\u0131nda g\u00f6r\u00fcnen \u015firketin ger\u00e7ek ki\u015fi ortakl\u0131ktaki alaca\u011f\u0131, belirli ko\u015fullar alt\u0131nda vergi hukuku a\u00e7\u0131s\u0131ndan k\u00e2r pay\u0131 da\u011f\u0131t\u0131m\u0131 olarak de\u011ferlendirilebilir.<\/p>","protected":false},"author":10,"featured_media":1199,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,16,96],"tags":[151,156,154,155],"location":[],"class_list":["post-1200","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-steuerberatung","category-steuergestaltung","tag-gesellschafter","tag-kapitalgesellschaften","tag-kest","tag-kredit"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Gesellschafterverrechnungskonto ab 2027 | Moore Salzburg GmbH<\/title>\n<meta name=\"description\" content=\"Die neue Regelung bringt ab 2027 \u00c4nderungen f\u00fcr Kapitalgesellschaften: Aussch\u00fcttungsfiktion und m\u00f6gliche KESt-Pflicht ab EUR 50.000,-.\" \/>\n<meta name=\"robots\" content=\"index, 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