{"id":32241,"date":"2026-07-10T08:36:11","date_gmt":"2026-07-10T05:36:11","guid":{"rendered":"https:\/\/konuk.news\/pl\/polonyada-artan-vergi-yuku-calisanlari-b2b-modeline-yoneltiyor\/"},"modified":"2026-07-10T08:36:16","modified_gmt":"2026-07-10T05:36:16","slug":"polonyada-artan-vergi-yuku-calisanlari-b2b-modeline-yoneltiyor","status":"publish","type":"post","link":"https:\/\/konuk.news\/pl\/polonyada-artan-vergi-yuku-calisanlari-b2b-modeline-yoneltiyor\/","title":{"rendered":"Polonya\u2019da Artan Vergi Y\u00fck\u00fc \u00c7al\u0131\u015fanlar\u0131 B2B Modeline Y\u00f6neltiyor"},"content":{"rendered":"

Polonya\u2019da y\u00fcksek gelir dilimine giren \u00e7al\u0131\u015fanlar\u0131n, artan vergi y\u00fck\u00fcnden ka\u00e7\u0131nmak amac\u0131yla geleneksel i\u015f s\u00f6zle\u015fmelerini b\u0131rakarak kendi i\u015flerini kurma yoluna gittikleri g\u00f6r\u00fcl\u00fcyor. 2022 y\u0131l\u0131ndan bu yana de\u011fi\u015fmeyen vergi dilimi s\u0131n\u0131rlar\u0131 ve y\u00fckselen maa\u015flar, daha fazla \u00e7al\u0131\u015fan\u0131n \u00fcst vergi dilimine girmesine neden olurken, bu durum devlet b\u00fct\u00e7esi ve i\u015f g\u00fcc\u00fc piyasas\u0131nda ciddi dengesizliklere yol a\u00e7\u0131yor. Uzmanlar, \u00f6zellikle bili\u015fim ve profesyonel hizmetler sekt\u00f6rlerinde yayg\u0131nla\u015fan bu “kurgusal serbest meslek” e\u011filiminin, vergi kay\u0131plar\u0131n\u0131 art\u0131rd\u0131\u011f\u0131 konusunda uyar\u0131yor.<\/p><\/blockquote>\n

<\/p>\n

\u0130kinci Vergi Dilimi \u00c7al\u0131\u015fanlar\u0131 Zorluyor<\/h4>\n

Polonya’daki vergi sisteminde, 120 bin PLN tutar\u0131ndaki ikinci vergi dilimi s\u0131n\u0131r\u0131 2022 y\u0131l\u0131ndan bu yana sabit kalm\u0131\u015ft\u0131r. Bu s\u00fcre zarf\u0131nda enflasyonun etkisiyle maa\u015flarda g\u00f6r\u00fclen art\u0131\u015flar, daha fazla \u00e7al\u0131\u015fan\u0131 \u00fcst vergi dilimine dahil etmi\u015ftir. \u0130statistikler, 2025 y\u0131l\u0131nda bu s\u0131n\u0131r\u0131 a\u015fan m\u00fckellef say\u0131s\u0131n\u0131n yakla\u015f\u0131k 2,4 milyona ula\u015ft\u0131\u011f\u0131n\u0131, \u00fc\u00e7 y\u0131l \u00f6nce ise bu rakam\u0131n yakla\u015f\u0131k 800 bin seviyesinde oldu\u011funu g\u00f6steriyor.<\/p>\n

Samozatrudnienie (Serbest Meslek) Modelinin Y\u00fckseli\u015fi<\/h4>\n

Artan vergi y\u00fck\u00fc, \u00e7al\u0131\u015fanlar\u0131n etattan (bordrolu \u00e7al\u0131\u015fmaktan) vazge\u00e7erek kendi \u015firketlerini kurma e\u011filimini h\u0131zland\u0131r\u0131yor. Polonya \u0130statistik Kurumu (GUS) verilerine g\u00f6re, 2025 y\u0131l\u0131n\u0131n d\u00f6rd\u00fcnc\u00fc \u00e7eyre\u011finde “kurgusal serbest meslek” kriterlerini kar\u015f\u0131layan ki\u015fi say\u0131s\u0131 509 bini a\u015fm\u0131\u015ft\u0131r. Bu say\u0131, 2020 y\u0131l\u0131ndaki 116 bin seviyesinden bu yana be\u015f y\u0131l i\u00e7inde d\u00f6rt kat\u0131n \u00fczerinde bir art\u0131\u015fa i\u015faret ediyor.<\/p>\n

Sekt\u00f6rel Da\u011f\u0131l\u0131m ve Ekonomik Etkiler<\/h4>\n

Bu e\u011filim t\u00fcm piyasaya e\u015fit yay\u0131lmamakla birlikte, \u00f6zellikle y\u00fcksek maa\u015f sunan sekt\u00f6rlerde yo\u011funla\u015f\u0131yor. Polonya Ekonomi Enstit\u00fcs\u00fc’n\u00fcn analizlerine g\u00f6re, B2B i\u015f birli\u011fine ge\u00e7i\u015f en \u00e7ok IT, profesyonel hizmetler ve sa\u011fl\u0131k sekt\u00f6rlerinde tercih ediliyor. Bu form\u00fcl, \u00e7al\u0131\u015fanlara vergi ve sosyal g\u00fcvenlik primleri konusunda mali avantajlar sa\u011flarken, devlet b\u00fct\u00e7esinde gelir kayb\u0131na ve \u00e7al\u0131\u015fma standartlar\u0131nda farkl\u0131l\u0131klara neden oluyor.<\/p>\n

\u00c7\u00f6z\u00fcm Aray\u0131\u015flar\u0131: Mevzuat D\u00fczenlemeleri<\/h4>\n

Uzmanlar, bu durumu s\u0131n\u0131rlamak i\u00e7in iki ana senaryo \u00fczerinde duruyor. \u0130lk se\u00e7enek, vergi dilimlerinin g\u00fcncellenmesi ve y\u00fcksek gelirliler i\u00e7in daha kapsaml\u0131 bir kademeli vergi sistemine ge\u00e7ilmesidir. \u0130kinci se\u00e7enek ise, kurgusal serbest meslek modelinin vergi avantaj\u0131 sa\u011flamas\u0131n\u0131 engellemek ad\u0131na denetimlerin s\u0131k\u0131la\u015ft\u0131r\u0131lmas\u0131 ve mevcut yasalar\u0131n daha tutarl\u0131 bir \u015fekilde uygulanmas\u0131d\u0131r.<\/p>\n

Kaynak : GazetaPrawna<\/p>\n","protected":false},"excerpt":{"rendered":"

Polonya\u2019da y\u00fcksek gelir dilimine giren \u00e7al\u0131\u015fanlar\u0131n, artan vergi y\u00fck\u00fcnden ka\u00e7\u0131nmak amac\u0131yla geleneksel i\u015f s\u00f6zle\u015fmelerini b\u0131rakarak kendi i\u015flerini kurma yoluna gittikleri g\u00f6r\u00fcl\u00fcyor. 2022 y\u0131l\u0131ndan bu yana de\u011fi\u015fmeyen vergi dilimi s\u0131n\u0131rlar\u0131 ve y\u00fckselen maa\u015flar, daha fazla \u00e7al\u0131\u015fan\u0131n \u00fcst vergi dilimine girmesine neden olurken, bu durum devlet b\u00fct\u00e7esi ve i\u015f g\u00fcc\u00fc piyasas\u0131nda ciddi dengesizliklere yol a\u00e7\u0131yor. Uzmanlar, \u00f6zellikle […]<\/p>\n","protected":false},"author":2,"featured_media":32242,"comment_status":"closed","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"ai_generated_summary":"","wpai_meta_description":"","footnotes":""},"categories":[57],"tags":[],"class_list":["post-32241","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi"],"_links":{"self":[{"href":"https:\/\/konuk.news\/pl\/wp-json\/wp\/v2\/posts\/32241","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/konuk.news\/pl\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/konuk.news\/pl\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/konuk.news\/pl\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/konuk.news\/pl\/wp-json\/wp\/v2\/comments?post=32241"}],"version-history":[{"count":1,"href":"https:\/\/konuk.news\/pl\/wp-json\/wp\/v2\/posts\/32241\/revisions"}],"predecessor-version":[{"id":32243,"href":"https:\/\/konuk.news\/pl\/wp-json\/wp\/v2\/posts\/32241\/revisions\/32243"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/konuk.news\/pl\/wp-json\/wp\/v2\/media\/32242"}],"wp:attachment":[{"href":"https:\/\/konuk.news\/pl\/wp-json\/wp\/v2\/media?parent=32241"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/konuk.news\/pl\/wp-json\/wp\/v2\/categories?post=32241"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/konuk.news\/pl\/wp-json\/wp\/v2\/tags?post=32241"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}