Fikrî Mülkiyet Haklarının Vergilendirilmesinde Ayrıcalıklı Bir Vergi Rejimi: Patent Box Sistemi

Year 2025, Volume: 12 Issue: 38, 95 - 105

Ahmet İnneci

https://doi.org/10.70490/gumrukticaretdergisi.1635541

Abstract

Fikrî mülkiyet haklarına yönelik vergisel düzenlemeler, bir ülkede faaliyette bulunan firmaların Ar-Ge faaliyetlerini ve inovasyona yönelik stratejilerini doğrudan etkilemektedir. Bu nedenle ülkeler, düşük vergi oranları ve diğer vergisel teşvikler ile firmaları ülkede inovasyon ve Ar-Ge faaliyetleri yürütme konusunda teşvik etmeye çalışmaktadırlar. Bu teşviklerin en önemlilerinden biri de Patent Box sistemidir. Patent Box sistemi ile şirketlerin uluslararası rekabet gücünün arttırılması sağlanırken, fikrî mülkiyet hakkının vergi oranı düşük diğer ülkelere kaydırılmasının önüne geçilmektedir. Bu kapsamda bu çalışmanın amacı, fikrî mülkiyet haklarına yönelik bir vergi teşvik sistemi olan Patent Box sisteminin incelenmesidir. Patent Box sistemi fikrî mülkiyet haklarının vergilendirilmesinde ülkelerce en yaygın olarak kullanılan teşvik sistemidir. Çalışma kapsamında Patent Box sisteminin temel işleyişi hakkında bilgiler verilerek; Belçika, Birleşik Krallık, Fransa, Hollanda, İrlanda ve Türkiye uygulamaları incelenmiştir. Çalışmada ülke uygulamaları karşılaştırılmış ve benzer vergi avantajlarının farklı yöntemlerle sağlandığı, uygulama kapsamlarının farklı olduğu, Türkiye dışındaki diğer ülkelerin OECD’nin Nexus Yaklaşımına uygun teşvikler sağladığı, Türkiye’nin bu standartlara henüz uyum sağlamadığı sonucuna ulaşılmıştır.

Keywords

Fikrî Mülkiyet, Patent Box Sistemi, Vergi Teşviği, Türkiye

A Privileged Tax Regime for the Taxation of Intellectual Property Rights: Patent Box System

Abstract

Tax regulations on intellectual property rights directly affect the R&D activities and innovation strategies of firms in a country. For this reason, countries try to encourage firms to carry out innovation and R&D activities in the country through low tax rates and other tax incentives. One of the most important of these incentives is the Patent Box system. With the Patent Box system, while increasing the international competitiveness of companies, the transfer of intellectual property rights to other countries with low tax rates is prevented. In this context, the purpose of this study is to analyze the Patent Box system, which is a tax incentive system for intellectual property rights. Patent Box system is the most widely used incentive system by countries in the taxation of intellectual property rights. Within the scope of the study, information about the basic functioning of the Patent Box system is given and information about the practices of Belgium, the United Kingdom, France, the Netherlands, Ireland and Türkiye is explained. In the study, country practices are compared and it is concluded that similar tax advantages are provided by different methods, the scope of implementation is different, other countries except Türkiye provide incentives in accordance with the OECD's Nexus Approach, while Türkiye has not yet adapted to these standards.

Keywords

Intellectual Property, Patent Box System, Tax Incentives, Türkiye

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