{"id":34918,"date":"2021-06-30T09:59:36","date_gmt":"2021-06-30T07:59:36","guid":{"rendered":"https:\/\/swiss-banking-lawyers.com\/?page_id=34918"},"modified":"2021-06-30T09:59:36","modified_gmt":"2021-06-30T07:59:36","slug":"profesyonel-yatirimci-fonlari","status":"publish","type":"page","link":"https:\/\/swiss-banking-lawyers.com\/tr\/aile-ofisi-hizmetleri\/hukuki-yapilar\/profesyonel-yatirimci-fonlari\/","title":{"rendered":"Profesyonel Yat\u0131r\u0131mc\u0131 Fonlar\u0131"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-margin-bottom:50px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><h1>Profesyonel Yat\u0131r\u0131mc\u0131 Fonlar\u0131<\/h1>\n<p>Aile ofislerinin aileler i\u00e7in giderek daha fazla kulland\u0131\u011f\u0131 varl\u0131k y\u00f6netimi yap\u0131lar\u0131ndan biri, profesyonel yat\u0131r\u0131mc\u0131 fonudur (baz\u0131 \u00fclkelerde uzmanla\u015fm\u0131\u015f yat\u0131r\u0131m fonu olarak da bilinir). Bir profesyonel yat\u0131r\u0131mc\u0131 fonu (PIF), s\u0131n\u0131rl\u0131 say\u0131da sofistike yat\u0131r\u0131mc\u0131ya sunulan bir kolektif yat\u0131r\u0131m \u015femas\u0131d\u0131r.<\/p>\n<p>Bu konu hakk\u0131nda daha fazla bilgi i\u00e7in okumaya devam edin veya bizimle \u015fimdi ileti\u015fime ge\u00e7in.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-margin-bottom:50px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-2\"><h2>Profesyonel yat\u0131r\u0131mc\u0131 fonu nedir?<\/h2>\n<p>PIF, &#8216;perakende&#8217; m\u00fc\u015fterilere (nispeten k\u00fc\u00e7\u00fck miktarlarda yat\u0131r\u0131m yapabilen ve di\u011fer ilgili sebeplerle yat\u0131r\u0131m yapma durumu olmayan yat\u0131r\u0131mc\u0131lar) da\u011f\u0131t\u0131lamayan bir yat\u0131r\u0131m fonudur. Konu varl\u0131kl\u0131 bireyler veya aileler oldu\u011fundan, sadece kurumsal ve profesyonel yat\u0131r\u0131mc\u0131lar gibi birtak\u0131m bilgili (sofistike) yat\u0131r\u0131mc\u0131 s\u0131n\u0131flar\u0131na a\u00e7\u0131kt\u0131r. Perakende m\u00fc\u015fterileri PIF&#8217;lere yat\u0131r\u0131m yapamad\u0131klar\u0131ndan, y\u00fcr\u00fcrl\u00fckteki d\u00fczenleyici gereklilikler genelde perakende m\u00fc\u015fterilerine y\u00f6nelik yat\u0131r\u0131m ara\u00e7lar\u0131ndan daha rahatt\u0131r. Yat\u0131r\u0131mc\u0131lar\u0131n yat\u0131rmas\u0131 (gereken) asgari miktar ne kadar b\u00fcy\u00fckse, o kadar az d\u00fczenleme devreye girer, zira bu yat\u0131r\u0131mc\u0131 kategorisinin bu t\u00fcr yat\u0131r\u0131mlara ili\u015fkin riskleri ve avantajlar\u0131 de\u011ferlendirebilmek ad\u0131na yeterince bilgili ve deneyimli olduklar\u0131 varsay\u0131l\u0131r.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-3 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-margin-bottom:50px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-3\"><h2>Profesyonel Yat\u0131r\u0131mc\u0131 Fonlar\u0131n\u0131n yarg\u0131 yerleri ve bi\u00e7imleri<\/h2>\n<p>PIF&#8217;ler pek \u00e7ok \u00fclkede mevcuttur. Bu t\u00fcr bir <a href=\"\/tr\/aile-ofisi-hizmetleri\/varl\u0131k-y\u00f6netimi.html\">varl\u0131k y\u00f6netimi<\/a> yap\u0131s\u0131 kurmalar\u0131yla \u00f6ne \u00e7\u0131kan \u00fclkelerden baz\u0131lar\u0131 \u0130rlanda, L\u00fcksemburg, Malta ve Birle\u015fik Krall\u0131k&#8217;t\u0131r, ancak bunlar, \u00f6rne\u011fin Man\u015f Adalar\u0131&#8217;nda da uygulanmaktad\u0131r. Bu \u00fclkelerin baz\u0131lar\u0131nda farkl\u0131 t\u00fcrde PIF&#8217;ler mevcutken (yat\u0131r\u0131mc\u0131lar\u0131n toplam servetine ve ne kadar yo\u011fun \u015fekilde d\u00fczenlendiklerine ba\u011fl\u0131 olarak), baz\u0131lar\u0131nda ise sadece tek tip bulunmaktad\u0131r.<\/p>\n<p>\u00c7o\u011fu \u00fclkede yat\u0131r\u0131mc\u0131lar PIF kurmak i\u00e7in kullanacaklar\u0131 (kurum) tipine kendileri karar verebilirler. Bu y\u00fczden de PIF \u015fu \u015fekillerde olabilir:<\/p>\n<ul>\n<li>bir <a href=\"\/tr\/aile-ofisi-hizmetleri\/hukuki-yap\u0131lar\/\u015firketler.html\">yat\u0131r\u0131m \u015firketi<\/a>,<\/li>\n<li>bir menkul k\u0131ymet yat\u0131r\u0131m fonu veya<\/li>\n<li><a href=\"https:\/\/en.wikipedia.org\/wiki\/Limited_partnership\" target=\"_blank\" rel=\"noopener nofollow\">s\u0131n\u0131rl\u0131 ortakl\u0131k<\/a>.<\/li>\n<\/ul>\n<p>Fonun tercih edilen bi\u00e7imi ve \u00fclkesi, \u00f6ncelikli olarak yat\u0131r\u0131mc\u0131lar\u0131n kendi \u00fclkelerindeki mali d\u00fczenlemelere, yat\u0131r\u0131mc\u0131lar\u0131n (yat\u0131r\u0131m) hedeflerine ve di\u011fer kriterlere dayan\u0131r.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-4 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-margin-bottom:50px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-3 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-4\"><h2>Profesyonel Yat\u0131r\u0131mc\u0131 Fonunun Kurulmas\u0131<\/h2>\n<p>PIF <a href=\"https:\/\/en.wikipedia.org\/wiki\/Investment_fund\" target=\"_blank\" rel=\"noopener nofollow\">kolektif bir yat\u0131r\u0131m \u015fablonu<\/a> oldu\u011fundan, en az birka\u00e7 kat\u0131l\u0131mc\u0131 olmas\u0131 \u00f6nemlidir. Bir aile s\u00f6z konusuysa bu kolayca ayarlanabilir: ailenin bireysel \u00fcyeleri arac\u0131l\u0131\u011f\u0131yla de\u011filse, yat\u0131r\u0131mc\u0131n\u0131n\/yat\u0131r\u0131mc\u0131lar\u0131n \u00f6zellikleri ve gerekliliklerine g\u00f6re t\u00fcm\u00fc ayn\u0131 yat\u0131r\u0131m fonuna yat\u0131r\u0131m yapacak olan birden \u00e7ok (kurum) yap\u0131s\u0131 olu\u015fturarak. Bir PIF kurmak i\u00e7in, PIF&#8217;in onay\u0131n\u0131 almak ad\u0131na, se\u00e7ilen \u00fclkenin mali denetim kurumlar\u0131yla birlikte bir ba\u015fvuruda bulunmak gerekmektedir. Yasal gereklilikler kapsam\u0131nda bir talep anla\u015fmas\u0131 haz\u0131rlamak gerekebilir. Se\u00e7ilen \u00fclkeye g\u00f6re, normal \u015fartlarda t\u00fcm s\u00fcre\u00e7 2-6 ay aras\u0131 bir s\u00fcreyi kapsar.<\/p>\n<p>Ge\u00e7mi\u015fte servet sahipleri, h\u0131zl\u0131 ve kolayca kurulan d\u00fc\u015f\u00fck maliyetli s\u0131n\u0131r d\u0131\u015f\u0131 hukuki yap\u0131lara odaklan\u0131rken, bug\u00fcn biz varl\u0131kl\u0131 ailelerin ve onlar\u0131n <a href=\"\/tr\/aile-ofisi\/\u00e7oklu-aile-ofisi-nedir.html\">aile ofislerinin<\/a> \u00fclke i\u00e7indeki s\u00fcrd\u00fcr\u00fclebilir hukuki yap\u0131lara y\u00f6neldiklerini g\u00f6r\u00fcyoruz. PIF&#8217;lerin d\u00fczenlemeye tabi olmalar\u0131 bu y\u00fczden bir fayda olarak g\u00f6r\u00fclmektedir.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-5 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-margin-bottom:50px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-4 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-5\"><h2>Profesyonel Yat\u0131r\u0131mc\u0131 Fonunun hedefi<\/h2>\n<p>Yat\u0131r\u0131m esnekli\u011fi, uyumluluk, vergi ertelenmesi ve gizlilik, yat\u0131r\u0131m yaparken servet sahiplerinin hesaba katt\u0131\u011f\u0131 \u00f6nemli unsurlard\u0131r. PIF t\u00fcm bu unsurlar\u0131 bir arada sunar. Bir aile ofisi genelde tek bir aileye ait bir yat\u0131r\u0131m fonu olarak PIF kurar. Ailenin bireysel \u00fcyeleri fona veya aile \u00fcyeleri taraf\u0131ndan idare edilen ve onlar ad\u0131na faaliyette bulunan di\u011fer t\u00fczel ki\u015filiklere yat\u0131r\u0131m yapar.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-6 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-margin-bottom:50px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-5 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-6\"><h2>Yat\u0131r\u0131m esnekli\u011fi<\/h2>\n<p><img decoding=\"async\" class=\"size-full wp-image-34921 alignright\" src=\"https:\/\/swiss-banking-lawyers.com\/wp-content\/uploads\/2021\/03\/malta_250.jpg\" alt=\"\" width=\"250\" height=\"166\" srcset=\"https:\/\/swiss-banking-lawyers.com\/wp-content\/uploads\/2021\/03\/malta_250-200x133.jpg 200w, https:\/\/swiss-banking-lawyers.com\/wp-content\/uploads\/2021\/03\/malta_250.jpg 250w\" sizes=\"(max-width: 250px) 100vw, 250px\" \/>Perakendeci yat\u0131r\u0131m fonlar\u0131n\u0131n \u00e7e\u015fitlilik ve e\u011filime g\u00f6re kurallara ba\u011fl\u0131 oldu\u011fu yerlerde, bu durum PIF&#8217;ler i\u00e7in ge\u00e7erli de\u011fildir. PIF, tek bir fon ya da birka\u00e7 alt fon arac\u0131l\u0131\u011f\u0131yla, \u00f6zel sermaye, alternatifler, emlak veya kote edilmi\u015f ya da edilmemi\u015f menkul k\u0131ymetler gibi geni\u015f \u00e7apl\u0131 yat\u0131r\u0131m s\u0131n\u0131flar\u0131n\u0131 bar\u0131nd\u0131rabilir. PIF baz\u0131 \u00fclkelerde yat\u0131r\u0131mlar\u0131n\u0131 sadece bir varl\u0131k s\u0131n\u0131f\u0131na y\u00f6nlendirebilir.<\/p>\n<p>PIF&#8217;in \u00f6nemli bir avantaj\u0131, aile ofisinin sizin ad\u0131n\u0131za fonun yat\u0131r\u0131m y\u00f6neticisine karar verebilmesidir. Bu y\u00fczden, normal yat\u0131r\u0131m fonunun aksine, aile ofisi yat\u0131r\u0131m stratejisini her anlamda y\u00f6netir veya belli durumlarda bizzat yat\u0131r\u0131m y\u00f6neticisi gibi hareket edebilir. Bunun sonucunda PIF b\u00fcy\u00fck bir yat\u0131r\u0131m esnekli\u011fi sa\u011flar ve b\u00f6ylece aile i\u00e7in bir aile holding \u015firketi gibi g\u00f6rev yapar.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-7 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-margin-bottom:50px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-6 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-7\"><h2>Gizlilik<\/h2>\n<p>Profesyonel olarak kurulmu\u015f bir PIF servet sahiplerinin gizlili\u011fini belli bir noktaya kadar koruyabilir.<\/p>\n<div id=\"gtx-trans\" style=\"position: absolute; left: 966px; top: 97.8125px;\">\n<div class=\"gtx-trans-icon\"><\/div>\n<\/div>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-8 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-margin-bottom:50px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-7 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-8\"><h2>Profesyonel Yat\u0131r\u0131mc\u0131 Fonunun vergi uygulamalar\u0131<\/h2>\n<p>PIF&#8217;in di\u011fer bir \u00f6nemli avantaj\u0131 da, ger\u00e7ekle\u015fen yat\u0131r\u0131m getirileri genelde PIF&#8217;in kuruldu\u011fu \u00fclkedeki kurumlar vergisinden t\u00fcm\u00fcyle muaft\u0131r. Fon d\u00fczeyinde ger\u00e7ekle\u015fen d\u00f6n\u00fc\u015fler de otomatik olarak net d\u00f6n\u00fc\u015flerdir. \u00c7o\u011fu \u00fclkede PIF, d\u00f6n\u00fc\u015fleri vergi stopaj\u0131 olmaks\u0131z\u0131n yat\u0131r\u0131mc\u0131lara da\u011f\u0131t\u0131r.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-8 fusion_builder_column_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:3.84%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-9\"><blockquote style=\"font-size: 140%;\">\n<p><strong>\u275d PIF\u2019lerin d\u00fczenlemeye tabi olmas\u0131 ana avantaj olarak g\u00f6r\u00fclmektedir \u275e<\/strong><\/p>\n<\/blockquote>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-9 fusion_builder_column_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:30px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:3.84%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-10\"><p>BU t\u00fcr yat\u0131r\u0131m fonlar\u0131 kurulduklar\u0131 \u00fclkedeki mali denetim kurumlar\u0131 taraf\u0131ndan kaydedilip d\u00fczenlendikleri i\u00e7in, di\u011fer \u00fclkelerde genellikle ki\u015fisel vergilendirme ama\u00e7lar\u0131 i\u00e7in \u2018s\u0131radan\u2019 yat\u0131r\u0131m fonlar\u0131 olarak g\u00f6r\u00fcl\u00fcrler. Bu da fonun, hat\u0131r\u0131 say\u0131l\u0131r say\u0131da \u00fclkede, fonun k\u00e2rlar\u0131n\u0131 ger\u00e7ekten da\u011f\u0131tt\u0131\u011f\u0131 ana dek yat\u0131r\u0131mc\u0131lar i\u00e7in vergi ertelemesi sa\u011flayaca\u011f\u0131 anlam\u0131na gelir*.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-10 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-11\"><p>Yat\u0131r\u0131m d\u00f6n\u00fc\u015fleri PIF i\u00e7inde tekrardan yat\u0131r\u0131ld\u0131\u011f\u0131 s\u00fcrece, yat\u0131r\u0131mc\u0131n\u0131n \u00fclkesine ba\u011fl\u0131 olarak, bireysel d\u00fczeyde bir vergilendirme yap\u0131lmayacakt\u0131r.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":6,"featured_media":0,"parent":34882,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"yst_prominent_words":[],"class_list":["post-34918","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/swiss-banking-lawyers.com\/tr\/wp-json\/wp\/v2\/pages\/34918","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/swiss-banking-lawyers.com\/tr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/swiss-banking-lawyers.com\/tr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/swiss-banking-lawyers.com\/tr\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/swiss-banking-lawyers.com\/tr\/wp-json\/wp\/v2\/comments?post=34918"}],"version-history":[{"count":3,"href":"https:\/\/swiss-banking-lawyers.com\/tr\/wp-json\/wp\/v2\/pages\/34918\/revisions"}],"predecessor-version":[{"id":34923,"href":"https:\/\/swiss-banking-lawyers.com\/tr\/wp-json\/wp\/v2\/pages\/34918\/revisions\/34923"}],"up":[{"embeddable":true,"href":"https:\/\/swiss-banking-lawyers.com\/tr\/wp-json\/wp\/v2\/pages\/34882"}],"wp:attachment":[{"href":"https:\/\/swiss-banking-lawyers.com\/tr\/wp-json\/wp\/v2\/media?parent=34918"}],"wp:term":[{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/swiss-banking-lawyers.com\/tr\/wp-json\/wp\/v2\/yst_prominent_words?post=34918"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}