---
title: "Discussion on \"GVK 18 Telif Hakkı İstisnası: Yazılım, Tasarım ve Eser Gelirleri\" | Hashnode"
description: "Discussion on \"GVK 18 Telif Hakkı İstisnası: Yazılım, Tasarım ve Eser Gelirleri\". Gelir Vergisi Kanunu'nun 18'inci maddesi; müellif, bilgisayar programcısı, tasarımcı niteliğindeki eser sahibi ve maddede sayılan diğer kişilerin belirli eserlerden ve bu eserler ü"
url: "https://hashnode.com/posts/gvk-18-telif-hakki-serbest-meslek-kazanclari-istisnasi/6ab9329c1832ab624e0b41f0"
---

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# [GVK 18 Telif Hakkı İstisnası: Yazılım, Tasarım ve Eser Gelirleri](https://evrenozmen.com.tr/gvk-18-telif-hakki-serbest-meslek-kazanclari-istisnasi?utm_source=hashnode&utm_medium=feed)

Gelir Vergisi Kanunu'nun 18'inci maddesi; müellif, bilgisayar programcısı, tasarımcı niteliğindeki eser sahibi ve maddede sayılan diğer kişilerin belirli eserlerden ve bu eserler ü

Sep 27 · 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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