---
title: "Discussion on \"5746 Madde 3/14: 2026 Girişim Sermayesi Yatırım Yükümlülüğü\" | Hashnode"
description: "Discussion on \"5746 Madde 3/14: 2026 Girişim Sermayesi Yatırım Yükümlülüğü\". 5746 sayılı Kanunun 3'üncü maddesinin 14'üncü fıkrası, belirli büyüklüğe ulaşan Ar Ge ve tasarım indiriminin bir kısmının girişim sermayesi ekosistemine yönlendirilmesini düzenler."
url: "https://hashnode.com/posts/5746-madde-3-14-girisim-sermayesi-yatirim-yukumlulugu-2026/6abc86fe80b5e53545b31dc0"
---

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Discussion

# [5746 Madde 3/14: 2026 Girişim Sermayesi Yatırım Yükümlülüğü](https://evrenozmen.com.tr/5746-madde-3-14-girisim-sermayesi-yatirim-yukumlulugu-2026?utm_source=hashnode&utm_medium=feed)

5746 sayılı Kanunun 3'üncü maddesinin 14'üncü fıkrası, belirli büyüklüğe ulaşan Ar Ge ve tasarım indiriminin bir kısmının girişim sermayesi ekosistemine yönlendirilmesini düzenler.

Sep 30 · 7 min read · evrenozmen.com.tr  
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## Written by

[Evren Özmen, CPA / SMMM](https://hashnode.com/@Evren)

@Evren · Istanbul, Türkiye

  
[View profile](https://hashnode.com/@Evren)

Turkey Tax Advisor for Remote Workers, Freelancers & Foreign-Client Professionals

Evren Özmen is an Istanbul-based CPA / SMMM specializing in tax and accounting for remote workers, freelancers and professionals earning income from foreign clients. His practice has supported more than 1,000 remote-working taxpayers. Core topics include employee versus contractor classification, foreign-client invoicing, VAT exemption for exported services, service export deductions, sole proprietorship and limited company compliance. General information only; case-specific review is required before applying any tax position.

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