551 sayılı Patent Haklarının Korunması Hakkında Kanun Hükmünde Kararnamede buluş yapma faaliyetini özendirmek, buluşların sanayiye uygulanması ile teknik, ekonomik ve sosyal ilerlemenin gerçekleşmesini sağlamak üzere bu buluşları gerçekleştiren kimselere patent belgesi ve faydalı model belgesi verileceği hükme bağlanmıştır. 551 sayılı K.H.K.’nin 5’inci maddesine göre, yeni, tekniğin bilinen durumunu aşan ve sanayiye uygulanabilir olan buluşlar, patent verilerek korunur. Buna göre, patent, sanayiye yönelik olarak yeni ve daha önce kullanılmamış olan yeniliklerin (buluşların), yeni bir üretim tekniğinin, yeni bir makinenin, yeni bir malın veya hizmet üretimine yönelik bir tekniğin korunması amacıyla Devlet tarafından verilen bir berattır. Bu makalemizde öncelikle Türkiye’nin teknolojik gelişiminde önemli bir rol oynayacak olan patent haklarının hukuki statüsü üzerinde durulacaktır. Patent haklarının hukuki statüsü belirlendikten sonra tam ve dar mükellefiyete tâbi gerçek kişilerce patent haklarının kiralanması, satışı, devir ve temliki karşılığında alınan bedellerin vergilendirilmesi ve beyan esasları üzerinde durulacaktır.
In the Decree Law on Protection of Patent Rights no. 551, it was decided that in order to encourage the activity of invention, to apply the inventions into the industry and to ensure technical, economic and social improvement, the persons who invent them would be granted patent certificate and useful model certificate. Pursuant to the 5th clause of the decree law no. 551, the inventions which are new and go beyond the known status of the technique and which can be applied into the industry are protected by granting patent. Accordingly, patent is a charter given by State in order to protect innovations (inventions) that are new and have never been used for the industry, a new production technique, a new machinery, a new good or a technique for production of service. This charter is called letters patent in the former practice and called patent certificate (invention certificate) today. Right to benefit from industry and any innovation, development and invention is granted to the inventers of them in return for a definite price. It is possible with a charter that will be received from state to benefit from such right. This charter is called “letter patent”, and is used mostly in the industry. In this article, the legal status of the patent rights that will have an important role in the technological development of Turkey is discussed. In short, according to the patent legislation, the right subject of the patent is an intangible right that give persons right to every kind of legal usage of it. The quality of incomes acquired by real person by using the intangible rights varies. In this article, explanations are made in the issues regarding that the incomes acquired by real persons subject to full or limited obligation in the year of 2011 with the rent, sale, conveyance of the patentrights being in quality of intangible right are taxed as commercial gain, wage, freelancing gain, real estate capital revenue and other gains and revenues. As a conclusion, the income that would be acquired in return for patent rights by real person subject to full obligation would be taxed in the event of being commercial gain provided it is declared with annual declaration, and be taxed by withholding if qualified as wage, by withholding in consideration with the provision of exception in the 18th clause of the Income Law Tax (GVK) if qualified as freelancing gain, by withholding if qualified real estate capital revenue, and in accordance with the taxation principles of the GVK regarding the taxation of other gains and revenues if considered as other gains and revenues. As for the income acquired in return for patent rights by real persons subject to limited obligation, such income shall be taxed by withholding as freelancing gain if gained as a result of that the invention subject to patent is rented out by the real person provided he is inventor of it. Pursuant to the 4th paragraph in the 94th clause of the GVK, withholding shall be enforced on the amounts gained in return for the sale and conveyance of patent rights by the real person subject to limited obligation.