Varantlardan elde edilen kazançlar, belirli koşullarda stopaja tabi olup çoğu durumda nihai vergi niteliğindedir.
Earnings from brokerage house warrants are subject to withholding tax within the scope of the provisional article 67 of the Income Tax Law No. 193 (Income Tax Law) and the withholding tax is a final tax. According to subparagraph (a) of the first paragraph of Article 1 of the Decree Law No. 2006/10731 dated 22.07.2006, as amended by the Decree Law No. 2010/926 dated 27.09.2010, published in the Official Gazette No. 27715 dated 30.09.2010, the income tax withholding rate is set as 0% for the gains derived by full and limited taxpayer real persons and institutions from brokerage house warrants traded on Borsa Istanbul, and equity and index warrants whose underlying securities are domestic securities. Income generated by a full taxpayer corporation will be included in the corporate tax base. Warrants other than these (whose underlying assets are foreign indices, commodities and foreign exchange rates, etc.) are subject to 10% withholding tax.
Taxation laws and practices may differ according to the tax liability status of investors and may change over time. It is important for investors who wish to trade in investment company warrants to consult their tax advisors and obtain information about their tax liabilities and current tax legislation before trading. Otherwise, it should be known that investors may face additional taxes and tax penalties to be paid on their income.
