{"id":5853,"date":"2023-05-06T19:02:48","date_gmt":"2023-05-06T16:02:48","guid":{"rendered":"https:\/\/elithukuk.com\/?page_id=5853"},"modified":"2023-05-07T00:06:19","modified_gmt":"2023-05-06T21:06:19","slug":"edinilmis-mallara-katilma-rejiminin-tasfiyesi","status":"publish","type":"page","link":"https:\/\/elithukuk.com\/en\/edinilmis-mallara-katilma-rejiminin-tasfiyesi\/","title":{"rendered":"Edinilmi\u015f Mallara Kat\u0131lma Rejiminin Tasfiyesi"},"content":{"rendered":"\t\t
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G\u0130R\u0130\u015e<\/span><\/strong><\/h6>\n

Edinilmi\u015f mallara kat\u0131lma rejiminin tasfiyesi isimli \u00e7al\u0131\u015fman\u0131n birinci b\u00f6l\u00fcm\u00fcnde, tasfiyenin ger\u00e7ekle\u015febilmesi i\u00e7in gerekli olan hangi mal\u0131n, hangi mal t\u00fcr\u00fcne dahil oldu\u011fu belirlenmeye \u00e7al\u0131\u015f\u0131lm\u0131\u015ft\u0131r. Zira tasfiye i\u015flemine ba\u015flayabilmek i\u00e7in hangi mal\u0131n hangi gruba girdi\u011fi \u00f6nem arz etmektedir.<\/p>\n

\u00c7al\u0131\u015fman\u0131n ikinci b\u00f6l\u00fcm\u00fcnde mallar\u0131n hangi tarihteki de\u011ferlerinin esas al\u0131naca\u011f\u0131n\u0131 ele al\u0131nm\u0131\u015ft\u0131r. Hak sahibi olan e\u015fin mallar\u0131n\u0131n hangi tarihteki de\u011ferlerinin esas al\u0131naca\u011f\u0131; mallar\u0131n kat\u0131lma rejiminin sona erdi\u011fi tarihle tasfiyenin ba\u015flamas\u0131 aras\u0131ndaki s\u00fcrenin uzun olmas\u0131 ve bu s\u00fcre i\u00e7erisinde mallar\u0131n de\u011ferinin artmas\u0131 durumunda \u00f6nem kazanmaktad\u0131r.<\/p>\n

\u00dc\u00e7\u00fcnc\u00fc b\u00f6l\u00fcmde hangi de\u011ferlerin esas al\u0131naca\u011f\u0131 (s\u00fcr\u00fcm de\u011feri, gelir de\u011feri, hakkaniyet de\u011feri),<\/p>\n

D\u00f6rd\u00fcnc\u00fc b\u00f6l\u00fcmde, aktiflerin bulunmas\u0131 ve bunlardan pasiflerin \u00e7\u0131kart\u0131larak art\u0131k de\u011fere ula\u015f\u0131lmas\u0131,<\/p>\n

Be\u015finci b\u00f6l\u00fcmde, kat\u0131lma alaca\u011f\u0131n\u0131n hesab\u0131,<\/p>\n

Alt\u0131nc\u0131 b\u00f6l\u00fcmde de\u011fer art\u0131\u015f alaca\u011f\u0131n\u0131n hesaplanmas\u0131,<\/p>\n

Yedinci b\u00f6l\u00fcmde ise alacaklar\u0131n \u00f6denmesi anlat\u0131lmaya \u00e7al\u0131\u015f\u0131lm\u0131\u015ft\u0131r.<\/p>\n

 <\/b><\/p>\n

I) ED\u0130N\u0130LM\u0130\u015e MALLARA KATILMA REJ\u0130M\u0130NDE MAL T\u00dcRLER\u0130<\/b><\/p>\n

A.GENEL OLARAK<\/b><\/h6>\n

Ailenin temeli olan evlenme e\u015fler aras\u0131nda \u00f6yle bir evlilik birli\u011fi yarat\u0131r ki, bundan, \u00f6n planda ahlaki bir birlik olmak \u00fczere, birtak\u0131m ahlaki ve hukuki sonu\u00e7lar do\u011far. E\u015flerin evlilik (hayat) birli\u011fi malvarl\u0131\u011f\u0131 bak\u0131m\u0131ndan da sonu\u00e7lar do\u011furur. Kar\u0131 koca aras\u0131nda iktisadi ve mali alanda bir ba\u011f meydana gelmeden, bu birli\u011fin ger\u00e7ek bir hayat ortakl\u0131\u011f\u0131 oldu\u011funu iddia etmeye imkan yoktur. Kar\u0131 ile kocan\u0131n malvarl\u0131klar\u0131 birbirinden tamamen ba\u011f\u0131ms\u0131z kalacaksa, b\u00f6yle bir ba\u011f, ayn\u0131 pansiyonlarda kalan ve birbirine sevgi ile ba\u011fl\u0131 olan serbest bir ili\u015fkiden farkl\u0131 de\u011fildir. Birlikte yiyip i\u00e7en ayn\u0131 evi payla\u015fan, evdeki bir\u00e7ok e\u015fyay\u0131 birlikte kullanan, birlikte gezip e\u011flenen, gelecek i\u00e7in birlikte planlar yapan e\u015fler aras\u0131nda ister istemez mali ili\u015fkiler ortaya \u00e7\u0131kacakt\u0131r[1]<\/a>.<\/p>\n

E\u015flerin evlenmeden \u00f6nce ve evlenmeden sonra edindikleri mallar\u0131n m\u00fclkiyet durumunun nas\u0131l olaca\u011f\u0131, bu mallar\u0131n nas\u0131l y\u00f6netilece\u011fi, mallar\u0131n gelirinden kimin hangi oranda yararlanaca\u011f\u0131, mallar dolay\u0131s\u0131yla do\u011fan bor\u00e7lardan kimin ne \u00f6l\u00e7\u00fcde sorumlu olaca\u011f\u0131, evlilik sona erdi\u011finde veya yasada g\u00f6sterilen di\u011fer durumlarda, mallar\u0131n nas\u0131l payla\u015f\u0131laca\u011f\u0131 ve buna benzer sorunlar\u0131, kar\u0131 koca mal rejimine ili\u015fkin kurallar d\u00fczenler. Ba\u015fka bir deyi\u015fle, evlilik birli\u011finde mal rejimi, mallar\u0131 dolay\u0131s\u0131yla e\u015fler aras\u0131nda ve e\u015fler ile \u00fc\u00e7\u00fcnc\u00fc ki\u015filer aras\u0131nda ortaya \u00e7\u0131kan ili\u015fkileri d\u00fczenleyen h\u00fck\u00fcmlerden olu\u015fan bir sistemi ifade eder[2]<\/a>.<\/p>\n

TMK\u2019da edinilmi\u015f mallara kat\u0131lma, mal ayr\u0131l\u0131\u011f\u0131, payla\u015fmal\u0131 mal ayr\u0131l\u0131\u011f\u0131, mal ortakl\u0131\u011f\u0131 rejimi olmak \u00fczere d\u00f6rt t\u00fcr mal rejimi d\u00fczenlenmi\u015ftir. Yasal mal rejimi edinilmi\u015f mallara kat\u0131lma rejimi[3]<\/a> di\u011ferleri ise se\u00e7imlik mal rejimi[4]<\/a> olarak d\u00fczenlenmi\u015ftir. Yasal mal rejimi, se\u00e7imlik mal rejimine oranla daha \u00f6nemlidir. Bunun nedeni evlenmelerin b\u00fcy\u00fck \u00e7o\u011funlu\u011funda, e\u015flerin malvarl\u0131\u011f\u0131yla ilgili bir s\u00f6zle\u015fme yapmay\u0131 tercih etmemelerinden, daha evlili\u011fin ba\u015flang\u0131c\u0131nda maddi konularla ilgili olarak g\u00f6r\u00fc\u015fmeyi istememelerinden kaynaklanmaktad\u0131r[5]<\/a>.<\/p>\n

[1] Muammer Aksoy, Mukayeseli Hukuk A\u00e7\u0131s\u0131ndan Kar\u0131 Koca Mal Rejimi ve Miras Hukuku \u0130le Ba\u011f\u0131,<\/strong> Ankara, 1964, 16-17; Be\u015fir Acabey, Medeni Kanun Tasar\u0131s\u0131n\u0131n Evlilik Birli\u011finde Yasal Mal Rejimine \u0130li\u015fkin H\u00fck\u00fcmlerinin De\u011ferlendirilmesi, Prof. Dr. Hayri Domani\u00e7\u2019e 80. Ya\u015f G\u00fcn\u00fc Arma\u011fan\u0131, II. Cilt<\/strong>, \u0130stanbul 2001, 778-779.<\/p>\n

B.ED\u0130N\u0130LM\u0130\u015e MALLAR (TMK m. 219)<\/strong><\/h6>\n

Edinilmi\u015f mallara kat\u0131lma rejiminde \u00fc\u00e7 grup maldan s\u00f6z edilebilir (TMK m. 218). Bunlar; edinilmi\u015f mallar, ki\u015fisel mallar ve payl\u0131 mallard\u0131r. Tasfiye i\u015flemlerine ba\u015flayabilmek i\u00e7in hangi mal\u0131n hangi gruba girdi\u011finin tespit edilmesi gerekmektedir. Ancak daha sonra tasfiye i\u015flemleri ger\u00e7ekle\u015febilecektir.<\/p>\n

Edinilmi\u015f mallara kat\u0131lma rejimi sona erdi\u011fi anda[6]<\/a>, genellikle haklar\u0131n sahibi ve mallar\u0131n maliki e\u015flerden birisidir. Mal rejiminin tasfiyesi a\u00e7\u0131s\u0131ndan g\u00f6r\u00fcn\u00fcrde kimin sahip veya malik oldu\u011fu birinci derecede \u00f6nemli de\u011fildir. \u00d6nemli olan, hak ve m\u00fclkiyetin elde edili\u015f bi\u00e7imidir. Di\u011fer bir deyi\u015fle hakk\u0131n veya m\u00fclkiyetin hangi t\u00fcr malvarl\u0131\u011f\u0131 grubuna girdi\u011fidir. Tasfiyede \u00f6nemli olan nokta buras\u0131d\u0131r[7]<\/a>.<\/p>\n

[2]Ahmet K\u0131l\u0131\u00e7o\u011flu, Medeni Kanun\u2019umuzun Aile-Miras-E\u015fya Hukukuna Getirdi\u011fi Yenilikler<\/strong>, Ankara 2004, 173; Be\u015fir Acabey, Evlilik Birli\u011finde Yasal Mal Rejimi,<\/strong> \u0130zmir 1998, 2; Demet \u00d6zdamar, T\u00fcrk Hukukunda \u00d6zellikle T\u00fcrk Medeni Kanunu H\u00fck\u00fcmleri Kar\u015f\u0131s\u0131nda Kad\u0131n\u0131n Hukuki Durumu,<\/strong> Ankara, 2002, 289.. Nazan Moro\u011flu, Medeni Kanunda Mal Rejimleri<\/strong>, \u0130stanbul 2002, 13; P\u0131nar \u00d6zlem Demir, Evli Kad\u0131nlar\u0131n Hukuki Durumu<\/strong>, \u0130stanbul 2004, 41. Kanun koyucu, mal rejimi ile ilgili d\u00fczenlemeyi getirirlerken, e\u015flerin malvarl\u0131klar\u0131n\u0131n evlenme aktinden etkilenmeyerek, evlenme akdi yap\u0131lmam\u0131\u015f gibi, eski hali ile devam etmesi prensibinden veya evlenmekle e\u015flerin ekonomik y\u00f6nden de bir ortakl\u0131k i\u00e7ine girdikleri, malvarl\u0131klar\u0131n\u0131n hayat ortakl\u0131\u011f\u0131na paralel bir mal ortakl\u0131\u011f\u0131 i\u00e7inde eridi\u011fi prensibinden veya bu iki ekstrem aras\u0131nda kalan di\u011fer prensiplerinden hareket etmektedirler. Bilge \u00d6ztan, Medeni Kanun\u2019un Mal Rejimi Prensiplerine \u0130li\u015fkin Bir \u00c7al\u0131\u015fma ve Bir De\u011fi\u015fiklik \u00d6nerisi,<\/strong> Prof. Dr. Akif Erginay\u2019a 65 inci Ya\u015f Arma\u011fan\u0131, Ankara, 1981,55.<\/p>\n

[3] Edinilmi\u015f mallara kat\u0131lma rejimi tasar\u0131 a\u015famas\u0131nda; mal rejimine ili\u015fkin kurallar\u0131n \u00e7ok karma\u015f\u0131k olmas\u0131, vatanda\u015flar\u0131n anlayabilece\u011fi sadelikte olmamas\u0131, bir \u00e7ok mal grubu olmas\u0131, ayni payla\u015f\u0131m yerine nakdi payla\u015f\u0131m\u0131n \u00fclkemizin ko\u015fullar\u0131na uygun d\u00fc\u015fmemesi, edinilmi\u015f mallar\u0131n kapsam\u0131n\u0131n \u00e7ok geni\u015f tutulmas\u0131, sosyal g\u00fcvenlik yard\u0131m kurumlar\u0131ndan e\u015flerden birine yap\u0131lan \u00f6demeler hatta \u00e7al\u0131\u015fma g\u00fcc\u00fcn\u00fcn kayb\u0131 nedeniyle al\u0131nan tazminat dahil edinilmi\u015f mal say\u0131lmas\u0131n\u0131n, bazen adalet duygular\u0131n\u0131 zedeleyen sonu\u00e7lara yal a\u00e7abilmesi, ki\u015fisel mallar\u0131n gelirlerinin edinilmi\u015f mal say\u0131lmas\u0131 gibi nedenlerden \u00f6t\u00fcr\u00fc ele\u015ftirilmi\u015ftir. Acabey, De\u011ferlendirme, 786 vd. Serozan 1993 tarihli tasar\u0131y\u0131 de\u011ferlendirirken, zata mahsus hat\u0131r yasalar\u0131n\u0131 oldu bittiye getirilmesi al\u0131\u015fkanl\u0131\u011f\u0131n\u0131n, terkedilmi\u015f say\u0131labilece\u011fini, evlilik d\u0131\u015f\u0131 ya\u015fam beraberli\u011finde bile yar\u0131 yar\u0131ya payla\u015f\u0131m, adi \u015firket varsay\u0131m\u0131 eliyle sa\u011flan\u0131rken, evlilik i\u00e7i ya\u015fam beraberli\u011finde b\u00f6ylesine hak\u00e7a bir payla\u015f\u0131ma kar\u015f\u0131 \u00e7\u0131k\u0131lamayaca\u011f\u0131n\u0131, olsa olsa rejimin bu hak\u00e7a payla\u015f\u0131m\u0131 ger\u00e7ekle\u015ftirme tekni\u011fine kar\u015f\u0131 \u00e7\u0131k\u0131labilece\u011fini, daha pratik ve pragmatik se\u00e7eneklerin \u00f6nerilebilece\u011fini ifade etmektedir. Rona Serozan, Medeni Kanunda Kad\u0131n\u0131n Evlilik Birli\u011findeki Hukuki Konumuyla, Yasal Mal Rejimiyle Ve \u00c7ocuk (Nesep) Hukukuyla \u0130lgili De\u011fi\u015fiklikler \u00d6ng\u00f6ren Mart 1993 Tarihli Tasar\u0131n\u0131n De\u011ferlendirilmesi,<\/strong> \u0130BD, 1993, S. 4-6, 23. Ayni payla\u015f\u0131m de\u011fil de nakdi payla\u015f\u0131m\u0131n kabul edilmesi konusunda ele\u015ftiriler i\u00e7in bkz., Demir, 59.   Tasar\u0131n\u0131n, evlili\u011fi bir nevi ortakl\u0131\u011fa d\u00f6n\u00fc\u015ft\u00fcrme \u00e7abas\u0131 i\u00e7inde oldu\u011fu, tasar\u0131n\u0131n kanunla\u015fmas\u0131ndan sonra, hi\u00e7 de sa\u011fl\u0131kl\u0131 olmayan yat\u0131r\u0131m evliliklerinin do\u011fmas\u0131 veya e\u015fler aras\u0131nda g\u00fcvensiz bir i\u015f ortakl\u0131\u011f\u0131 tedirginli\u011fi ve birbirinden mal ka\u00e7\u0131rmak amac\u0131yla \u00e7e\u015fitli entrikalar ile kar\u015f\u0131la\u015f\u0131lmas\u0131n\u0131n olas\u0131 oldu\u011fu belirtilmektedir. \u015e\u00fckran Taman \u015e\u0131pka, T\u00fcrk Aile Hukukunda Kar\u0131 Koca Mal Rejimleri Sisteminde Yap\u0131lmak \u0130stenen D\u00fczenlemeler Hakk\u0131nda D\u00fc\u015f\u00fcnceler,<\/strong> Prof. Dr. Hayri Domani\u00e7\u2019e Arma\u011fan, \u0130stanbul 1995, <\/strong>360.<\/p>\n

[4] \u00d6zdamar, 302.<\/p>\n

[5] K\u0131l\u0131\u00e7o\u011flu, 173-174; Acabey, 37; Moro\u011flu, 15.<\/p>\n

[6] Kat\u0131lma rejimi \u00fc\u00e7 halde sona erebilir: Birincisi, e\u015flerden birisinin \u00f6l\u00fcm\u00fcyle. \u0130kincisi, ba\u015fka bir mal rejimine ge\u00e7i\u015fle. Ba\u015fka bir mal rejimine ge\u00e7i\u015f, s\u00f6zle\u015fmeyle (TMK 208) veya mahkeme karar\u0131yla (TMK 206) olabilir. \u00dc\u00e7\u00fcnc\u00fcs\u00fc, bo\u015fanma veya iptal davas\u0131yla.<\/p>\n

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  1. KURAL: EMEK (\u00c7ALI\u015eMA) KAR\u015eILI\u011eI ED\u0130N\u0130LEN MALLAR<\/strong><\/li>\n<\/ol>\n

    TMK. 219\/I h\u00fckm\u00fc, kat\u0131lma rejiminde edinilmi\u015f mallar\u0131n ne oldu\u011funa ili\u015fkin ana kural\u0131 koymu\u015ftur. Bu h\u00fckme g\u00f6re, \u201cEdinilmi\u015f mal, her e\u015fin bu mal rejimi devam\u0131 s\u00fcresince kar\u015f\u0131l\u0131\u011f\u0131n\u0131 vererek elde etti\u011fi malvarl\u0131\u011f\u0131 de\u011ferleridir\u201d.<\/em><\/p>\n

    Edinilmi\u015f mallara kat\u0131lma rejimi, emek yani \u00e7al\u0131\u015fma kar\u015f\u0131l\u0131\u011f\u0131[8]<\/a> edinilen mallardan olu\u015fan bir rejimdir. E\u015flerin kat\u0131lma alacaklar\u0131n\u0131n olu\u015fumunu sa\u011flayan \u00f6l\u00e7\u00fct \u201cemek kar\u015f\u0131l\u0131\u011f\u0131[9]<\/a> edinme\u201ddir. Bu rejimde emeksiz elde edilen mallarda di\u011fer e\u015fin hak sahibi olmas\u0131 s\u00f6z konusu olamaz. Kat\u0131lma rejiminde, e\u015fler evlilik s\u00fcresince emek kar\u015f\u0131l\u0131\u011f\u0131 bir mal edinirse di\u011fer e\u015fin de bunda katk\u0131s\u0131 oldu\u011fu kabul edilir[10]<\/a>.<\/p>\n

    TMK m. 219\/II\u2019de edinilmi\u015f mallar\u0131n neler oldu\u011fu say\u0131lm\u0131\u015ft\u0131r. Burada kullan\u0131lan \u00f6zellikle ifadesi bu say\u0131m\u0131n s\u0131n\u0131rlay\u0131c\u0131 olmad\u0131\u011f\u0131n\u0131, bunlar\u0131n d\u0131\u015f\u0131nda, burada say\u0131lanlara benzer mallar\u0131n da edinilmi\u015f mal say\u0131labilece\u011fini ifade etmektedir.<\/p>\n

    Edinilmi\u015f mallar\u0131n ba\u015f\u0131nda her e\u015fin \u201c\u00e7al\u0131\u015fmas\u0131n\u0131n kar\u015f\u0131l\u0131\u011f\u0131 olan edinimler\u201d yer al\u0131r. Buradaki edinim ifadesi, Almanca \u201cArbeitserwerb\u201d kar\u015f\u0131l\u0131\u011f\u0131 olarak kullan\u0131lm\u0131\u015ft\u0131r. Bundan maksat, \u00e7al\u0131\u015fma kar\u015f\u0131l\u0131\u011f\u0131nda elde edilen her t\u00fcrl\u00fc iktisaplard\u0131r. \u00d6rne\u011fin, ta\u015f\u0131n\u0131r-ta\u015f\u0131nmaz mal, para, hak vs.<\/p>\n

    Ayr\u0131ca edinilmi\u015f mal, madde metninden a\u00e7\u0131k\u00e7a anla\u015f\u0131laca\u011f\u0131 \u00fczere malvarl\u0131\u011f\u0131 rejiminin devam\u0131 s\u00fcresince edinilmi\u015f olmal\u0131d\u0131r.<\/p>\n

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      \n
    1. \u0130ST\u0130SNALAR<\/strong><\/li>\n<\/ol>\n<\/h6>\n

      TMK 219. maddenin 2. f\u0131kras\u0131nda 2. bent  ve devam\u0131nda say\u0131lan kazan\u00e7lar veya kazan\u0131mlar ana kural\u0131n istisnas\u0131n\u0131 olu\u015ftururlar. Bunlar ya\u015fam deneyimlerine g\u00f6re, evlilik s\u00fcresince ola\u011fan ve d\u00fczenli olan gelir kaynaklar\u0131 de\u011fildirler.<\/p>\n

      a) <\/span>Sosyal G\u00fcvenlik Ve Yard\u0131m Kurumlar\u0131n\u0131n \u00d6demeleri<\/strong><\/p>\n

      TMK 219\/b. 2\u2019de sosyal g\u00fcvenlik ve sosyal yard\u0131m kurulu\u015flar\u0131n\u0131n veya personele yard\u0131m amac\u0131 ile kurulan sand\u0131k ve benzerlerinin yapt\u0131\u011f\u0131 \u00f6demeler edinilmi\u015f mallar aras\u0131nda say\u0131lm\u0131\u015ft\u0131r. \u00d6rne\u011fin e\u015flerden birinin Emekli Sand\u0131\u011f\u0131ndan veya Sosyal Sigortalar Kurumundan emekli ikramiyesi almas\u0131nda durum b\u00f6yledir. Bu \u00f6demelerin edinilmi\u015f mallar aras\u0131nda say\u0131lmas\u0131n\u0131n sebebi, bunlar\u0131n bir eme\u011fin kar\u015f\u0131l\u0131\u011f\u0131 olarak yap\u0131l\u0131yor olmas\u0131d\u0131r[11]<\/a>. Kurumlar taraf\u0131ndan yap\u0131lan sosyal yard\u0131m ya da g\u00fcvenlik \u00f6demeleri, hak sahibinin eme\u011finin \u00e7al\u0131\u015fmas\u0131n\u0131n kar\u015f\u0131l\u0131\u011f\u0131 olup, \u00e7al\u0131\u015fma s\u00fcresine g\u00f6re hesaplan\u0131r.<\/p>\n

      \u00d6zel hayat sigortas\u0131 yapan \u015firketlerin yapt\u0131\u011f\u0131 \u00f6demeler, kural olarak edinilmi\u015f mal kabul edilmemektedir. Bunlar ki\u015fisel mal olarak kabul edilir[12]<\/a>.<\/p>\n

      b)  \u00c7al\u0131\u015fma G\u00fcc\u00fcn\u00fcn Kayb\u0131 Nedeniyle \u00d6denen Tazminatlar<\/strong><\/h6>\n

      \u00c7al\u0131\u015fma g\u00fcc\u00fcn\u00fcn kayb\u0131 nedeniyle \u00f6denen tazminatlar\u0131n da edinilmi\u015f mal say\u0131lmas\u0131n\u0131n sebebi, bu \u00f6demelerin de bir eme\u011fin kar\u015f\u0131l\u0131\u011f\u0131 olarak yap\u0131lmas\u0131d\u0131r. \u00c7al\u0131\u015fma g\u00fcc\u00fc kayb\u0131 tazminat\u0131nda da, ki\u015finin \u00e7al\u0131\u015fmas\u0131 m\u00fcmk\u00fcn iken, u\u011frad\u0131\u011f\u0131 kaza sonucu \u00e7al\u0131\u015famamakta ve \u00e7al\u0131\u015fmas\u0131n\u0131n kar\u015f\u0131l\u0131\u011f\u0131 tazminat ile ge\u00e7imini temin etmektedir. Ba\u015fka bir deyi\u015fle hak sahibi kazaya u\u011framasa idi \u00e7al\u0131\u015facak ve ald\u0131\u011f\u0131 tazminat yerine \u00fccret elde edecekti. Hak sahibinin ald\u0131\u011f\u0131 bu tazminat\u0131n evlili\u011fin devam etti\u011fi s\u00fcreye tekab\u00fcl eden miktar\u0131 edinilmi\u015f mal olarak hesaba kat\u0131lacakt\u0131. Mal rejiminin sona ermesi tarihinde, hak sahibinin bundan sonra ya\u015fayacak oldu\u011fu s\u00fcreye kar\u015f\u0131l\u0131k gelen tazminat miktar\u0131 ki\u015fisel mal olarak hesaba kat\u0131lacakt\u0131r[13]<\/a>.<\/p>\n

      [7]<\/span> Moro\u011flu, 27.<\/p>\n

      [8]<\/span> Turgut Ak\u0131nt\u00fcrk, T\u00fcrk Medeni Hukuku, Yeni
      Medeni Kanuna Uyarlanm\u0131\u015f Aile Hukuku<\/b>, \u0130stanbul 2003, 150.<\/p>\n

      [9]<\/span> Kar\u015f\u0131l\u0131k, m\u00fcbadele (de\u011fi\u015fim)karakteri ta\u015f\u0131yan hukuksal i\u015flemi ifade eder.e\u015fin bir mal\u0131
      m\u00fcbadele etmesi veya hukuksal i\u015flem d\u0131\u015f\u0131 bir yolla bor\u00e7lan\u0131lan edimin
      kazan\u0131m\u0131n\u0131 sa\u011flamak i\u00e7in ki\u015fisel olarak, fikri veya fiziksel emek gibi ifada
      bulunmas\u0131 b\u00f6yledir. Acar, 50.<\/p>\n

      [10] <\/span>K\u0131l\u0131\u00e7o\u011flu, 221. Faruk Acar, E\u015fin Yasal
      Miras Pay\u0131n\u0131n Belirlenmesi<\/b>, Ankara 2004, 49.<\/p>\n

      [11] <\/span><\/span>K\u0131l\u0131\u00e7o\u011flu, 222; Ak\u0131nt\u00fcrk, 151; Acar, 56.<\/span><\/p>\n

      c) Ki\u015fisel Mallar\u0131n Gelirleri<\/strong><\/h6>\n

      TMK 219\/b. 4\u2019e g\u00f6re ki\u015fisel mallar\u0131n gelirleri edinilmi\u015f mald\u0131r. Ki\u015fisel mallar\u0131n gelirleri, bu mallar\u0131n her t\u00fcrl\u00fc semerelerini ifade eder. Buna g\u00f6re, ki\u015fisel mallar\u0131n do\u011fal ve medeni \u00fcr\u00fcnleri edinilmi\u015f mal say\u0131lacakt\u0131r. Do\u011fal \u00fcr\u00fcnlere belirli zaman aral\u0131klar\u0131yla elde edilen \u00fcr\u00fcnler[14]<\/a> girer (TMK 685). Medeni \u00fcr\u00fcnlere (semereler) faizler, hisse senedi temett\u00fcleri, maddi nitelikte olmayan haklar\u0131n gelirleri girer[15]<\/a>.<\/p>\n

      Ki\u015fisel mallar\u0131n gelirleri hesaplan\u0131rken bunlar\u0131n net miktarlar\u0131 esas al\u0131nmal\u0131d\u0131r. Bu anlamda olmak \u00fczere, bunlar\u0131n elde edilmesi i\u00e7in yap\u0131lan giderler (tarladan elde edilen tohumluk, ekim ve hasat giderleri, hayvan\u0131n yavrulamas\u0131 i\u00e7in a\u011fac\u0131n meyve vermesi i\u00e7in yap\u0131lan besleme ve bak\u0131m, ila\u00e7lama masraflar\u0131), \u00f6denen vergiler, amortismanlar, enflasyon nedeniyle para de\u011ferindeki kay\u0131plar indirilmelidir[16]<\/a>.<\/p>\n

      \u00d6rne\u011fin[17]<\/a>, A  ile evli olan B isimli kad\u0131na evlenmeden \u00f6nce ya da evlendikten sonra \u00f6len babas\u0131ndan on milyar TL de\u011ferinde bir arsa d\u00fc\u015fm\u00fc\u015ft\u00fcr. B, bu arsay\u0131 satarak, bankada vadeli hesaba yat\u0131rm\u0131\u015ft\u0131r. E\u015fler bu olaydan iki y\u0131l sonra bo\u015fanm\u0131\u015flard\u0131r. Bankadaki paran\u0131n faiziyle birlikte yirmi milyar TL de\u011fere ula\u015ft\u0131\u011f\u0131 g\u00f6r\u00fclm\u00fc\u015ft\u00fcr. On milyar TL ki\u015fisel mal, on milyar TL ise bunun geliridir. Buna g\u00f6re on milyar TL B\u2019ye ait olacak; geliri olan on milyar TL ise, TMK 219\/b. 4 gere\u011fince edinilmi\u015f mal say\u0131lacak, tasfiyede hesaba kat\u0131lacakt\u0131r. Ancak K\u0131l\u0131\u00e7o\u011flu\u2019na g\u00f6re, B\u2019nin ki\u015fisel mal\u0131n\u0131n enflasyon kar\u015f\u0131s\u0131nda bir de\u011fer kayb\u0131 varsa, bu fark\u0131n g\u00f6z\u00f6n\u00fcnde tutulmas\u0131, bundan geriye kalan k\u0131sm\u0131n ise gelir say\u0131lmas\u0131 gerekir. Burada B\u2019nin bu paray\u0131 yat\u0131rd\u0131\u011f\u0131 tarihteki, \u00f6rne\u011fin dolar kar\u015f\u0131l\u0131\u011f\u0131 g\u00f6z\u00f6n\u00fcnde tutulmal\u0131, tasfiye s\u0131ras\u0131nda yirmi milyardan bu miktar dolara tek\u00e2b\u00fcl eden miktar belirlenmeli, bundan geri kalan miktar ki\u015fisel mal\u0131n geliri say\u0131lmal\u0131d\u0131r[18]<\/a>. B\u00f6ylece ki\u015fisel mallar\u0131n geliri hesaplan\u0131rken, bu gelirden \u00f6ncelikle ki\u015fisel mal\u0131n enflasyon nedeniyle kaybetti\u011fi de\u011fer kar\u015f\u0131lanmaktad\u0131r. Geriye kalan miktar ise edinilmi\u015f mal olarak kabul edilmelidir[19]<\/a>.<\/p>\n

      [12] <\/span>K\u0131l\u0131\u00e7o\u011flu, 222; Acar, 56.<\/p>\n

      [13] <\/span>K\u0131l\u0131\u00e7o\u011flu, 222; Acar, 57-58.<\/p>\n

      [14]<\/span> Bir \u015feye malik olmak onun \u00fcr\u00fcnlerine de malik olmay\u0131 gerektirir. \u00dcr\u00fcn\u00fcn as\u0131l \u015feyden
      ayr\u0131lmas\u0131yla ba\u011f\u0131ms\u0131zla\u015fmas\u0131, ayr\u0131 bir mal niteli\u011fi kazanmas\u0131 s\u00f6z konusu olur,
      bu \u015fekilde \u00fcr\u00fcn ayr\u0131 bir ayni hak konusu olabilir. Ancak bu durumda bile kural
      olarak as\u0131l \u015feyin maliki \u00fcr\u00fcn\u00fcn de maliki olarak kal\u0131r (m\u00fctemmim c\u00fcz kural\u0131,
      b\u00fct\u00fcnleyici par\u00e7an\u0131n asla ba\u011fl\u0131l\u0131\u011f\u0131 ilkesi TMK 684). B\u00f6ylece TMK 219\/b. 4 ile
      bu kural zay\u0131flat\u0131lm\u0131\u015f olmaktad\u0131r. Ki\u015fisel mal\u0131n \u00fcr\u00fcn\u00fc \u00fczerinde yine e\u015f malik
      olarak kalmaktad\u0131r, fakat ortaya \u00e7\u0131kan gelir \u00fczerinde di\u011fer e\u015fin kat\u0131lma alaca\u011f\u0131
      oran\u0131nda bor\u00e7lanmaktad\u0131r. Burada mal sahibi e\u015f aleyhine \u201ckanundan do\u011fan bor\u00e7\u201d
      vard\u0131r. Acar, 59.<\/p>\n

      [15] <\/span>K\u0131l\u0131\u00e7o\u011flu, 223; Acar, 58. Ticari \u015firketlerin sona ermesinde tasfiye pay\u0131
      kazanc\u0131 gelir olarak nitelendirilemez. Bu durumda e\u011fer ticari \u015firket evlilik
      \u00f6ncesi veya evlik sonras\u0131 ivazs\u0131z kazan\u0131lm\u0131\u015f ise, ki\u015fisel mal olarak kalacak,
      tasfiye pay\u0131 da ki\u015fisel mal olarak payla\u015f\u0131ma tabi olmayacakt\u0131r. Ancak tasfiye
      pay\u0131 sahibi e\u015fin \u00f6l\u00fcm\u00fcyle do\u011frudan farazi terekeye eklenecektir. Acar, 60.<\/p>\n

      [16] <\/span>K\u0131l\u0131\u00e7o\u011flu, 223; Acar, 61.<\/p>\n

      [17]<\/span><\/span> \u00d6rnek i\u00e7in bkz., K\u0131l\u0131\u00e7o\u011flu, 223.<\/span><\/p>\n

      d)  Edinilmi\u015f Mallar\u0131n Yerine Ge\u00e7en De\u011ferler<\/strong><\/h6>\n

      TMK 219\/b. 5\u2019e g\u00f6re edinilmi\u015f mallar\u0131n yerine ge\u00e7en de\u011ferler (kaim de\u011fer=s\u00fcrrogat) yine edinilmi\u015f mal kalmaya devam eder. Kaim de\u011fer \u015feyin yok olmas\u0131 veya m\u00fclkiyetinin devredilmesi sonucu yerine ge\u00e7en de\u011feri ifade eder. \u00d6rne\u011fin bir kad\u0131n\u0131n ayl\u0131k kazanc\u0131 ile bir bilgisayar al\u0131p aile \u00fcyelerinin kullan\u0131m\u0131na  sunmas\u0131 durumunda bilgisayar, edinilmi\u015f mal stat\u00fcs\u00fcndeki ayl\u0131k gelirin kaim de\u011feri niteli\u011findedir. Federal Mahkeme, e\u015flerden birinin lotodan kazand\u0131\u011f\u0131 ikramiyeyi, loto ko\u00e7an\u0131n\u0131n edinilmi\u015f mallar vas\u0131tas\u0131yla sat\u0131n al\u0131nmas\u0131 durumunda, edinilmi\u015f mal olarak kabul etmi\u015ftir[20]<\/a>. Ba\u015fka bir \u00f6rne\u011fe g\u00f6re, fabrikada \u00e7al\u0131\u015fan A, on y\u0131ll\u0131k evlili\u011fi s\u00fcresince biriktirdi\u011fi \u00fccretleriyle bir arsa sat\u0131n alm\u0131\u015ft\u0131r. Sat\u0131n al\u0131nan bu arsa, edinilmi\u015f mal\u0131n yerine ge\u00e7en de\u011ferdir. A, bu arsay\u0131 y\u00fckleniciye verip, bir daire alm\u0131\u015f oldu\u011funda bu kez edinilmi\u015f mal\u0131n, yani arsan\u0131n yerine ge\u00e7en de\u011fer daire olacakt\u0131r[21]<\/a>.<\/p>\n

      e)  Di\u011ferleri<\/strong><\/h6>\n

      TMK 219\u2019da say\u0131lan edinilmi\u015f mallar burada say\u0131lanlarla s\u0131n\u0131rl\u0131 de\u011fildir. Maddede sadece \u00f6rnek te\u015fkil edebilecek edinimler belirtilmi\u015ftir. Mal rejiminin devam\u0131 s\u00fcresince ve emek kar\u015f\u0131l\u0131\u011f\u0131 edinilmi\u015f olan ba\u015fka kazan\u0131mlar\u0131n da edinilmi\u015f mal say\u0131lmas\u0131 m\u00fcmk\u00fcnd\u00fcr. \u00d6rne\u011fin e\u015fin ev ge\u00e7imine parasal katk\u0131da bulunmas\u0131 b\u00f6yledir. TMK m.196\u2019ya g\u00f6re e\u015fin ev i\u015flerini g\u00f6rmesi, \u00e7ocuklara bakmas\u0131, di\u011fer e\u015fin i\u015finde kar\u015f\u0131l\u0131ks\u0131z \u00e7al\u0131\u015fmas\u0131, bu e\u015f a\u00e7\u0131s\u0131ndan edinilmi\u015f mallara katk\u0131 say\u0131lacak ve kat\u0131lma alaca\u011f\u0131n\u0131n belirlenmesinde dikkate al\u0131nacakt\u0131r. Yine TMK m. 186\/III uyar\u0131nca e\u015fler birli\u011fin giderlerine g\u00fc\u00e7leri oran\u0131nda emek ve malvarl\u0131klar\u0131 ile katk\u0131da bulunmak zorundad\u0131rlar. Bir meslek veya sanat sahibi olmasa bile e\u015fin eme\u011fi ile katk\u0131da bulunmas\u0131 maddi katk\u0131 olarak alg\u0131lanmaktad\u0131r[22]<\/a>. Edinilmi\u015f mallar\u0131n gelirleri de edinilmi\u015f mald\u0131r.<\/p>\n

      C) K\u0130\u015e\u0130SEL MALLAR (TMK 220)<\/strong><\/span><\/h6>\n

      TMK m. 219\u2019da d\u00fczenlenen edinilmi\u015f mallarda oldu\u011fu gibi, TMK m. 220\u2019de de \u00f6rnek olmas\u0131 amac\u0131yla ki\u015fisel mallar\u0131n neler oldu\u011fu say\u0131lm\u0131\u015ft\u0131r. Buradaki say\u0131m s\u0131n\u0131rlay\u0131c\u0131 de\u011fildir. Ki\u015fisel mallar\u0131n neler oldu\u011fu hususunda duraksamalar\u0131n \u00f6n\u00fcne ge\u00e7ilmek istenmi\u015ftir.<\/p>\n

      \n
        \n
      1. KANUNDAN DOLAYI K\u0130\u015e\u0130SEL MALLAR  <\/strong><\/li>\n<\/ol>\n<\/h6>\n
         a)<\/span>Ki\u015fisel Kullan\u0131m E\u015fyas\u0131<\/span><\/h6>\n

        TMK 220\/b.1\u2019e g\u00f6re \u201cE\u015flerden birinin yaln\u0131z ki\u015fisel kullan\u0131m\u0131na yarayan e\u015fya\u201d<\/em> ki\u015fisel mald\u0131r. E\u015flerin ki\u015fisel kullan\u0131m\u0131na yarayan e\u015fya, onlar\u0131n ya\u015fam\u0131n\u0131 devam ettirebilmesi i\u00e7in zorunlu olan giyim ve \u00f6zel kullan\u0131m e\u015fyas\u0131d\u0131r[23]<\/a>.<\/p>\n

        Ki\u015fisel mallar salt e\u015flerden birinin ihtiya\u00e7lar\u0131na y\u00f6nelik, gelir getirmeyen e\u015fyalard\u0131r. E\u015fyaya ki\u015fisel kullan\u0131m e\u015fyas\u0131 niteli\u011fini \u201c\u00f6zg\u00fclenme amac\u0131\u201d kazand\u0131r\u0131r.<\/p>\n

        Ki\u015fisel kullan\u0131ma yarayan e\u015fya ancak menkullerden olu\u015fabilir. Kad\u0131n ve erke\u011fin farkl\u0131 ihtiya\u00e7lar\u0131 do\u011frultusunda ki\u015fisel kullan\u0131m e\u015fyas\u0131n\u0131n belirlenmesi m\u00fcmk\u00fcn olabilir. \u00d6rne\u011fin erke\u011fin av t\u00fcfe\u011fi, kocan\u0131n tra\u015f makinesi, kad\u0131n\u0131n s\u00fcslenmek amac\u0131yla kulland\u0131\u011f\u0131 tak\u0131lar, elbiseler b\u00f6yledir. Ancak para veya yat\u0131r\u0131m amac\u0131na y\u00f6nelmi\u015f malvarl\u0131\u011f\u0131n\u0131 ki\u015fisel kullan\u0131m e\u015fyas\u0131 olarak kabul etmek m\u00fcmk\u00fcn de\u011fildir. \u00d6rne\u011fin  e\u015fler kazand\u0131klar\u0131 para ile ev almak yerine alt\u0131n almalar\u0131, m\u00fccevher almalar\u0131nda durum b\u00f6yledir, fiziksel olarak ki\u015fisel kullan\u0131ma uygun olsalar bile ki\u015fisel mal say\u0131lmayacaklard\u0131r[24]<\/a>.<\/p>\n

        Tak\u0131 e\u015fyas\u0131, elbise, av t\u00fcfe\u011fi gibi ki\u015fisel kullan\u0131m e\u015fyalar\u0131n\u0131n, edinilmi\u015f mallara ait de\u011ferlerden (paradan) finanse edilerek al\u0131nmas\u0131 ve ki\u015fisel kullan\u0131ma tahsis edilmesi durumunda, s\u00f6z konusu ki\u015fisel kullan\u0131m e\u015fyalar\u0131 ki\u015fisel mal say\u0131lacak ve payla\u015f\u0131ma tabi tutulmayacakt\u0131r. Oysa TMK 219\/b. 5\u2019e g\u00f6re edinilmi\u015f mallar\u0131n yerine ge\u00e7en de\u011ferlerinde edinilmi\u015f mal oldu\u011fu d\u00fczenlenmi\u015ftir. TMK. 220\/b.1 h\u00fckm\u00fc TMK 219\/b.5\u2019in bir istisnas\u0131d\u0131r. B\u00f6ylece edinilmi\u015f mallara ait bir de\u011fer ki\u015fisel kullan\u0131m e\u015fyas\u0131 niteli\u011fi kazand\u0131\u011f\u0131nda edinilmi\u015f mal s\u0131fat\u0131n\u0131 kaybetmekte ve payla\u015f\u0131mdan kurtulmaktad\u0131r[25]<\/a>.<\/p>\n

        Ki\u015fisel kullan\u0131m e\u015fyas\u0131n\u0131n ekonomik a\u00e7\u0131dan bir s\u0131n\u0131ra sahip olmas\u0131 gerekir. Bu noktada ki\u015fisel kullan\u0131m e\u015fyas\u0131 ki\u015fisel kullan\u0131ma tahsis edilme d\u0131\u015f\u0131nda ayr\u0131ca ailenin ekonomik g\u00fcc\u00fc ile de orant\u0131l\u0131 olmak zorundad\u0131r. Yani o ailenin ge\u00e7im s\u0131n\u0131r\u0131n\u0131 a\u015f\u0131yorsa, ki\u015fisel mal olmayacak, edinilmi\u015f mal say\u0131lacakt\u0131r. \u00d6rne\u011fin kad\u0131n e\u015fin \u00e7al\u0131\u015farak kazand\u0131\u011f\u0131 ve edinilmi\u015f mallara ait para ile \u00e7ok de\u011ferli m\u00fccevherler almas\u0131nda durum b\u00f6yledir[26]<\/a>.<\/p>\n

        TMK 220\/b. 1\u2019e \u00e7ok benzeyen d\u00fczenlemeye \u0130\u0130K\u2019n\u0131n 82. maddesinde rastlanmaktad\u0131r. Bu h\u00fckme g\u00f6re, bor\u00e7lunun kendisi ve mesle\u011fi i\u00e7in gerekli elbise ve e\u015fyas\u0131 haczedilemez. Bu gruba giren mallar tamamen haciz d\u0131\u015f\u0131 b\u0131rak\u0131lm\u0131\u015flard\u0131r. Burada bor\u00e7lunun kendisi i\u00e7in olanlar\u0131n yan\u0131 s\u0131ra mesle\u011fi i\u00e7in de gerekli olan malzemeler haciz d\u0131\u015f\u0131 b\u0131rak\u0131lm\u0131\u015ft\u0131r. TTK 220\/b. 1\u2019de bundan farkl\u0131 olarak ki\u015fisel kullan\u0131ma yarayan e\u015fyadan s\u00f6z edilmi\u015f, mesle\u011fin icras\u0131 i\u00e7in gereken e\u015fya buraya dahil edilmemi\u015ftir[27]<\/a>.<\/p>\n

        b) Kat\u0131lma Rejiminden \u00d6nceki Mallar<\/strong><\/h6>\n

        E\u015fler aras\u0131nda kat\u0131lma rejiminin ba\u015flang\u0131c\u0131ndan \u00f6nceki mallar[28]<\/a>, e\u015flerin ki\u015fisel mal\u0131 olarak kalmaya devam edecektir. Ayn\u0131 \u015fekilde, e\u015flerin \u00f6nceki evlilikleri d\u00f6neminde edindikleri ki\u015fisel ya da edinilmi\u015f mallar\u0131n tamam\u0131 ki\u015fisel mal olarak kalacakt\u0131r. \u00d6rne\u011fin, A, B ile 1998 y\u0131l\u0131nda evlenmi\u015f, yeni yasa y\u00fcr\u00fcrl\u00fc\u011fe girince, noterde evlendikleri tarihten itibaren ge\u00e7erli olmak \u00fczere, kat\u0131lma rejimini kabul etmi\u015flerdir. E\u015fler 2002 y\u0131l\u0131nda bo\u015fanm\u0131\u015flard\u0131r. A\u2019n\u0131n bu evlili\u011fi s\u00fcresince babas\u0131 taraf\u0131ndan bedeli \u00f6denip sat\u0131n al\u0131nan dairesi ile kazanc\u0131yla ald\u0131\u011f\u0131 bir arabas\u0131 olmu\u015ftur. Bo\u015fanma nedeniyle ald\u0131\u011f\u0131 arabada, e\u015fi B\u2019ye kat\u0131lma alaca\u011f\u0131 olarak be\u015f milyar TL \u00f6demi\u015ftir. A, 2003 y\u0131l\u0131nda C isimli bir kad\u0131nla evlenmi\u015f ve se\u00e7imlik rejimle ilgili mal rejimi s\u00f6zle\u015fmesi yapmad\u0131klar\u0131 i\u00e7in, kat\u0131lma rejimine t\u00e2bi olmu\u015flard\u0131r. A ile C aras\u0131nda kat\u0131lma rejiminin tasfiyesi s\u0131ras\u0131nda C, A\u2019ya ait daire ve arabada kat\u0131lma alaca\u011f\u0131 hakk\u0131na sahip olmayacak, bunlar A\u2019n\u0131n \u00f6nceki evlili\u011finden gelen ki\u015fisel mallar\u0131 olarak kalacakt\u0131r[29]<\/a>.<\/p>\n

        [23] <\/span>K\u0131l\u0131\u00e7o\u011flu, 224.<\/p>\n

        [24]<\/span> Acar, 67.<\/p>\n

        [25]<\/span> Acar, 67.<\/p>\n

        [26]<\/span> Acar, 68; Acabey, 134; Demir, 46.<\/p>\n

        [27] <\/span>K\u0131l\u0131\u00e7o\u011flu, 225; Acar, 70.<\/p>\n

        [28]<\/span><\/span> Gen\u00e7can, kat\u0131lma rejiminden \u00f6nceki mallar\u0131 giri\u015f malvarl\u0131\u011f\u0131 olarak adland\u0131rmaktad\u0131r.
        \u00d6mer U\u011fur Gen\u00e7can, 4721 Say\u0131l\u0131 Kanuna
        G\u00f6re Mal Rejimine \u0130li\u015fkin Genel H\u00fck\u00fcmler Ve Edinilmi\u015f Mallara Kat\u0131lma Rejimi<\/b>,
        Ankara 2002, 128.<\/span><\/p>\n

        c) Kar\u015f\u0131l\u0131ks\u0131z Kazanma Yoluyla Edinilmi\u015f Mallar<\/strong><\/h6>\n

        Edinilmi\u015f mallara kat\u0131lma rejiminde kar\u015f\u0131l\u0131\u011f\u0131 verilmeksizin edinilmi\u015f mallar tasfiye esnas\u0131nda ki\u015fisel mal olarak kabul edilir ve payla\u015f\u0131ma t\u00e2bi tutulmaz. Miras[30]<\/a>, ba\u011f\u0131\u015flar[31]<\/a>, spor totodan, say\u0131sal lotodan, \u00e7ekili\u015flerden kazan\u0131lan mallar ve paralar girer.<\/p>\n

         <\/strong>d) Manevi Tazminat Alacaklar\u0131<\/strong><\/h6>\n

        Manevi tazminat TMK 220\/b. 3\u2019te ki\u015fisel mallar aras\u0131nda say\u0131lm\u0131\u015ft\u0131r. Manevi tazminat davas\u0131n\u0131n a\u00e7\u0131labilece\u011fi haller olarak TMK m. 25, 121, 174, BK m. 47, 49, 98\/II, TTK m. 56, FSEK m. 70 g\u00f6sterilebilir.<\/p>\n

        e)Ki\u015fisel Mallar\u0131n Yerine Ge\u00e7en De\u011ferler<\/strong><\/h6>\n

        Ki\u015fisel mallar\u0131n yerine ge\u00e7en de\u011ferler[32]<\/a> veya kaim de\u011ferler de ki\u015fisel mal olarak kabul edilmi\u015ftir (TMK 220\/b. 4). \u00d6rne\u011fin A ile evli olan B\u2019ye babas\u0131 C taraf\u0131ndan be\u015f milyar TL ba\u011f\u0131\u015f yap\u0131lm\u0131\u015ft\u0131r. B, bu parayla \u015fehrin geli\u015fmekte olan y\u00f6resinde bir arsa sat\u0131n alm\u0131\u015ft\u0131r. A ile B bo\u015fand\u0131\u011f\u0131nda, mallar tasfiye edilirken, bu arsa B\u2019nin ki\u015fisel mal\u0131 olarak kalacakt\u0131r[33]<\/a>.<\/p>\n

        f)Sosyal G\u00fcvenlik ve Yard\u0131m Kurumlar\u0131nca ya da \u00c7al\u0131\u015fma G\u00fcc\u00fc Kayb\u0131 Nedeniyle \u00d6denen Toptan \u00d6deme veya Tazminatlar\u0131n Hak Sahibinin Kalan Ya\u015fam S\u00fcresini Kar\u015f\u0131layacak Olan Miktarlar\u0131 (TMK 228\/II)<\/strong><\/h6>\n

        TMK 228\/II\u2019ye g\u00f6re \u201cE\u015flerden birine sosyal g\u00fcvenlik veya sosyal yard\u0131m kurumlar\u0131nca yap\u0131lm\u0131\u015f olan toptan \u00f6demeler veya i\u015f g\u00fcc\u00fcn\u00fcn kayb\u0131 dolay\u0131s\u0131yla \u00f6denmi\u015f olan tazminat, toptan \u00f6deme veya tazminat yerine ilgili sosyal g\u00fcvenlik veya sosyal yard\u0131m kurumunca uygulanan usule g\u00f6re \u00f6m\u00fcr boyunca irat ba\u011flanm\u0131\u015f olsayd\u0131, mal rejiminin sona erdi\u011fi tarihte  bundan sonraki d\u00f6neme ait irad\u0131n pe\u015fin sermayeye \u00e7evrilmi\u015f de\u011feri ne olacak idiyse, tasfiyede o miktarda ki\u015fisel mal olarak hesaba kat\u0131l\u0131r.\u201d <\/em>. Bu h\u00fck\u00fcm, TMK 219\/b. 2\u2019de yer alan \u201cSosyal g\u00fcvenlik veya sosyal yard\u0131m ve kurulu\u015flar\u0131n\u0131n veya personele yard\u0131m amac\u0131 ile kurulan sand\u0131k ve benzerlerinin yapt\u0131\u011f\u0131 \u00f6demeler\u201din edinilmi\u015f mal say\u0131lmas\u0131; fakat mal rejiminin sona erdi\u011fi tarihte hak sahibinin kalan ya\u015fam s\u00fcresinin kar\u015f\u0131layan miktar\u0131n\u0131 korumas\u0131 amac\u0131n\u0131 ta\u015f\u0131maktad\u0131r[34]<\/a>.<\/p>\n

        Sosyal g\u00fcvenlik kurumlar\u0131 ve yard\u0131m sand\u0131klar\u0131 taraf\u0131ndan hak sahiplerine yap\u0131lan toptan \u00f6demeler ile \u00e7al\u0131\u015fma g\u00fcc\u00fcn\u00fcn kayb\u0131 nedeniyle sakat kalan i\u015f\u00e7iye \u00f6denen toptan tazminatlar\u0131n amac\u0131, bu ki\u015filerin \u00e7al\u0131\u015famayacaklar\u0131 ya da \u00e7al\u0131\u015fma g\u00fcc\u00fcn\u00fc kaybettikleri oranda ge\u00e7imlerini sa\u011flamakt\u0131r. Mal rejiminin sona erdi\u011fi tarihte, bu t\u00fcr toptan \u00f6demelerin tamam\u0131 hesaba kat\u0131l\u0131p, yar\u0131s\u0131 \u00fczerinden di\u011fer e\u015fe kat\u0131lma alaca\u011f\u0131 \u00f6denecek olursa, hak sahibinin kalan ya\u015fam s\u00fcresi i\u00e7inde ge\u00e7imini temin etmesi m\u00fcmk\u00fcn olmayacakt\u0131r. B\u00f6yle bir \u00e7\u00f6z\u00fcm tarz\u0131, bu t\u00fcr \u00f6demelerin yap\u0131lmas\u0131n\u0131n amac\u0131na ters d\u00fc\u015fecektir. Bunu \u00f6nlemek amac\u0131yla getirilen TMK 228\/II h\u00fckm\u00fc, hak sahibinin sosyal g\u00fcvenli\u011fini ve kalan ya\u015fam s\u00fcresini toptan \u00f6demenin amac\u0131na uygun olarak g\u00fcvence alt\u0131na almay\u0131 ama\u00e7lamaktad\u0131r[35]<\/a>.<\/p>\n

        \u00d6rne\u011fin[36]<\/a>, 30 ya\u015f\u0131ndaki A ile 25 ya\u015f\u0131ndaki B 1990\u2019da evlenmi\u015flerdir. A, 1992 y\u0131l\u0131nda bir i\u015f kazas\u0131 ge\u00e7irmi\u015ftir. A\u00e7t\u0131\u011f\u0131 dava sonunda, 1993\u2019te kesinle\u015fen kararla \u00e7al\u0131\u015fma g\u00fcc\u00fcn\u00fc % 75 kaybetti\u011fi i\u00e7in, temerr\u00fct faiziyle birlikte 20.500.000.000 TL tazminat alm\u0131\u015ft\u0131r. A, bu davay\u0131 kazan\u0131ncaya kadar toplam 500.000.000 TL harcama yapm\u0131\u015ft\u0131r. A ile B, 2 \u015eubat 2002 tarihinde notere gidip, evlenme tarihlerinden itibaren yeni yasada \u00f6ng\u00f6r\u00fclen edinilmi\u015f mallara kat\u0131lma rejimini kabul eden mal rejimi s\u00f6zle\u015fmesi yapm\u0131\u015flard\u0131r. A, i\u015f kazas\u0131 sonucu sakat kalmas\u0131 nedeniyle psikolojik bunal\u0131ma girmi\u015f, uzun s\u00fcre sabreden B buna dayanamay\u0131p, A aleyhine ge\u00e7imsizlik nedeniyle 2002 y\u0131l\u0131 sonlar\u0131na do\u011fru bo\u015fanma davas\u0131 a\u00e7m\u0131\u015f; A kusurlu bulunmu\u015f, bo\u015fanmaya karar verilmi\u015f; karar, 2004 y\u0131l\u0131n\u0131n sonlar\u0131na do\u011fru kesinle\u015fmi\u015ftir.<\/p>\n

        A\u2019 ya \u00f6denen \u00e7al\u0131\u015fma g\u00fcc\u00fc tazminat\u0131 TMK 219\/b.3 gere\u011fince edinilmi\u015f mald\u0131r. Ancak, mal rejiminin sona erme tarihi olan bo\u015fanma davas\u0131n\u0131n a\u00e7\u0131ld\u0131\u011f\u0131 tarihte 42 ya\u015f\u0131nda olan A\u2019n\u0131n PMF (Population masculin et feminin) tablosuna g\u00f6re daha 28 y\u0131l (27 y\u0131l 11 ay 17 g\u00fcn) ya\u015fayaca\u011f\u0131 kabul edilmektedir. Kendisine \u00f6denen tazminat, kalan bu ya\u015fam s\u00fcresince ge\u00e7imini temin edecektir. Bu nedenle, kalan bu 28 y\u0131ll\u0131k ya\u015fam s\u00fcresine tek\u00e2b\u00fcl eden tazminat miktar\u0131n\u0131n hesaplanarak kendisine ki\u015fisel mal olarak b\u0131rak\u0131lmas\u0131; B ile birlikte ya\u015fant\u0131s\u0131nda ge\u00e7en s\u00fcreye isabet eden miktar\u0131n ise, edinilmi\u015f mal say\u0131l\u0131p de\u011ferlendirilmeye al\u0131nmas\u0131 gerekir.<\/p>\n

        A\u2019n\u0131n tazminat alabilmek i\u00e7in yapt\u0131\u011f\u0131 harcamalar TMK m. 234\/1 gere\u011fince d\u00fc\u015f\u00fcn\u00fcld\u00fc\u011f\u00fcnde net 20 milyar TL edinilmi\u015f mal olacakt\u0131r.<\/p>\n

        Burada, akt\u00fceryal bir hesap yap\u0131lacakt\u0131r. Bu hesaplama y\u00f6ntemi T\u00fcrk Hukukuna yabanc\u0131 de\u011fildir. Trafik ve i\u015f kazalar\u0131 nedeniyle sakat kalanlar ya da \u00f6l\u00fcm halinde \u00f6lenin deste\u011finden yoksun kalanlar\u0131n a\u00e7t\u0131klar\u0131 madd\u00ee tazminat davalar\u0131nda bu hesaplamalar yap\u0131labilmektedir.<\/p>\n

        \u00d6rne\u011fin[37]<\/a>: A\u2019ya 1992 y\u0131l\u0131nda toptan \u00f6deme de\u011fil, irat \u015feklinde bir \u00f6deme yap\u0131lsayd\u0131 hesaplama \u015fu \u015fekilde olabilirdi:<\/p>\n

        A, 1992\u2019de 32 ya\u015f\u0131ndad\u0131r. PMF tablosuna g\u00f6re daha 36 y\u0131l (35 y\u0131l 11 ay) muhtemel ya\u015fam s\u00fcresi vard\u0131r. Buna g\u00f6re, 36 x 12 = 432 ay \u00f6mr\u00fc vard\u0131r. A\u2019ya irat ba\u011flansayd\u0131 20.000.000. 000 TL \/ 432 = 46.297.000 TL (yakla\u015f\u0131k) ayl\u0131k irat alacakt\u0131.<\/p>\n

        Tasfiye tarihi olan 2002\u2019de A 42 ya\u015f\u0131ndad\u0131r. PMF tablosuna g\u00f6re, ileride daha 28 y\u0131l (27 y\u0131l 11 ay 17 g\u00fcn) \u00f6mr\u00fc vard\u0131r.<\/p>\n

        28 x 12 = 336 ay art\u0131k \u00f6mr\u00fc vard\u0131r.<\/p>\n

        336 x 46.297.000 TL = 15.555.792.000 TL. kalan \u00f6mr\u00fc s\u00fcresince ge\u00e7imini temin edecek olan irat olacakt\u0131. Bu miktar, A\u2019n\u0131n 1993 y\u0131l\u0131nda ald\u0131\u011f\u0131 toptan tazminat miktar\u0131ndan TMK md. 228\/II gere\u011fince, A\u2019n\u0131n ki\u015fisel mal\u0131 olarak d\u00fc\u015f\u00fclecek, kendisine ait olacakt\u0131r.<\/p>\n

        Bu miktardan geriye kalan k\u0131s\u0131m ise, e\u015flerin edinilmi\u015f mal\u0131 say\u0131lacakt\u0131r. Buna g\u00f6re:<\/p>\n

        20.000.000.000 \u2013 15.555.792.000 = 4.444.208.000 TL edinilmi\u015f mal say\u0131lacakt\u0131r.<\/p>\n

        TMK m. 236 gere\u011fince, edinilmi\u015f mallarda net kalan miktarda e\u015flerden her biri yar\u0131 hisse alacakt\u0131r. Buna g\u00f6re, B, A\u2019dan sadece 4.444.208.000 \/ 2 = 2.222.104.000 TL alacakt\u0131r. B\u2019nin bu hakk\u0131n\u0131n temelini de edinilmi\u015f mallara kat\u0131lma rejiminde \u201cemek kar\u015f\u0131l\u0131\u011f\u0131nda elde edilen mallar\u0131n kat\u0131lma alaca\u011f\u0131 hakk\u0131n\u0131 sa\u011flamas\u0131\u201d kural\u0131 olu\u015fturmaktad\u0131r. A sakat kal\u0131p, bu tazminat\u0131 almayacak olsayd\u0131, mal rejiminin sona erdi\u011fi tarihe kadar 4.444.208.000 TL. kazanacakt\u0131; bunun yar\u0131s\u0131nda ise B, alacak hakk\u0131 elde edecekti.<\/p>\n

        [29] <\/span>K\u0131l\u0131\u00e7o\u011flu, 225.<\/p>\n

        [30]<\/span> Miras\u00e7\u0131 s\u0131fat\u0131na sahip e\u015fin ivazl\u0131 feragat s\u00f6zle\u015fmesi yapmas\u0131 durumunda, elde etti\u011fi bu ivaz
        ki\u015fisel mal say\u0131lacakt\u0131r. Burada kar\u015f\u0131l\u0131ks\u0131z kazan\u0131m niteli\u011finde miras hakk\u0131n\u0131n
        yerine ge\u00e7en kaim de\u011fer s\u0131fat\u0131nda bir ivaz al\u0131nmaktad\u0131r. Acar, 74.<\/p>\n

        [31]<\/span> Acabey\u2019e g\u00f6re, karma ba\u011f\u0131\u015flama s\u00f6z konusu ise, bu ba\u011f\u0131\u015flamada \u00f6denen ivaz mal\u0131n de\u011feri
        yan\u0131nda c\u00fcz\u2019i bir miktar olarak kal\u0131yorsa, iktisap edilen mal ki\u015fisel mallar
        i\u00e7erisinde yer al\u0131r. Fakat ki\u015fisel mallar edinilmi\u015f mallara kar\u015f\u0131 belli oranda
        bor\u00e7lanm\u0131\u015f olur. Bu durumun tersi s\u00f6z konusuysa ivazl\u0131 b\u00f6l\u00fcm a\u011f\u0131rl\u0131k ta\u015f\u0131yorsa,
        bu durumda da, mal edinilmi\u015f mallar i\u00e7inde yer alacak fakat bu seferde
        edinilmi\u015f mallar ki\u015fisel mallara bor\u00e7lanm\u0131\u015f olacakt\u0131r. Fakat i\u015flemin ivazl\u0131
        b\u00f6l\u00fcm\u00fc ile ivazs\u0131z b\u00f6l\u00fcm\u00fc e\u015fit a\u011f\u0131rl\u0131kta olmas\u0131 sorunu, teorik olarak \u00e7\u00f6z\u00fcms\u00fcz
        kalmaktad\u0131r. Acabey, 134. Acar\u2019a g\u00f6re ise, karma ba\u011f\u0131\u015f durumunda elde edilen
        kazan\u0131m ile kar\u015f\u0131l\u0131k aras\u0131nda bir k\u0131yas yapmak gerekir. Elde edilen kazan\u0131m\u0131n
        %51\u2019i ivazs\u0131z ise, ivazs\u0131zl\u0131k karakteri daha bask\u0131n oldu\u011fundan, ki\u015fisel mal
        saymak daha do\u011frudur. Acar, 75. Gen\u00e7can, 129.<\/p>\n

        [32]<\/span> Ki\u015fisel mallar\u0131n yerine ge\u00e7en de\u011ferlerin, edinilmi\u015f mal say\u0131lmas\u0131 kanun, tasar\u0131
        a\u015famas\u0131ndayken ele\u015ftirilmi\u015ftir. Acabey, De\u011ferlendirme, 789.<\/p>\n

        [33] <\/span><\/span>K\u0131l\u0131\u00e7o\u011flu, 225.<\/span><\/p>\n

        [34] <\/span>K\u0131l\u0131\u00e7o\u011flu, 226-227. Emekli ikramiyelerinin tamam\u0131n\u0131n edinilmi\u015f mal olarak kabul
        edilebilmesi i\u00e7in, emekli ikramiyesinin hak edilmesi i\u00e7in gerekli olan \u00e7al\u0131\u015fma
        s\u00fcresinin tamam\u0131 evlilik birli\u011fi i\u00e7erisinde ge\u00e7irilmi\u015f olmal\u0131d\u0131r. Diyelim ki,
        SSK\u2019dan emekli olmak i\u00e7in 20 y\u0131l \u00e7al\u0131\u015fma zorunlulu\u011fu vard\u0131r. 20 y\u0131ll\u0131k \u00e7al\u0131\u015fma
        s\u00fcresi evlilik birli\u011fi \u00e7al\u0131\u015fma s\u00fcresi i\u00e7inde t\u00fcketilmi\u015f olursa, elde edilen
        ikramiye edinilmi\u015f mal say\u0131l\u0131r. \u00c7al\u0131\u015fma s\u00fcresinin bir k\u0131sm\u0131 evlilik \u00f6ncesine
        tekab\u00fcl ediyorsa, bu k\u0131sma tekab\u00fcl eden ikramiyenin edinilmi\u015f mal olarak kabul
        edilmemesi gerekir. Acar, 85.<\/p>\n

        [35] <\/span>K\u0131l\u0131\u00e7o\u011flu, 226; Acar, 82-83.<\/p>\n

        [36]<\/span> K\u0131l\u0131\u00e7o\u011flu, 227.<\/p>\n

        [37]<\/span><\/span> K\u0131l\u0131\u00e7o\u011flu,
        227. Ba\u015fka bir \u00f6rnek i\u00e7in bkz. Acar, 83.<\/span>
        <\/span><\/p>\n

        \n
          \n
        1. S\u00d6ZLE\u015eMEDEN DOLAYI K\u0130\u015e\u0130SEL MALLAR <\/strong>  <\/li>\n<\/ol>\n<\/h6>\n
          a) Bir Meslek \u0130cras\u0131 ya da \u0130\u015fletme Faaliyeti \u0130\u00e7in Gerekli Olan ve Edinilmi\u015f Mallara Dahil Olmas\u0131 Gereken Malvarl\u0131\u011f\u0131 De\u011ferleri<\/span><\/h6>\n

          Edinilmi\u015f mallara kat\u0131lma rejimini benimsemek veya benimsememek hususunda e\u015fler tamamen serbesttirler. Fakat e\u015fler kanunda belirtilen mal rejimini se\u00e7tikten sonra se\u00e7tikleri mal rejiminin prensiplerini ortadan kald\u0131ran s\u00f6zle\u015fmeleri kural olarak yapamazlar. \u00d6rne\u011fin TMK m. 219 ve 220\u2019de belirtilen mal gruplar\u0131n\u0131n nitelendirilmesini farkl\u0131 \u015fekilde yapamazlar. TMK m. 221, e\u015flere m. 219 ve 220\u2019de ortaya konulan nitelendirmeden ayr\u0131lma imkan\u0131 tan\u0131maktad\u0131r.<\/p>\n

          TMK 221\/I h\u00fckm\u00fcne g\u00f6re, \u201cE\u015fler mal rejimi s\u00f6zle\u015fmesiyle, bir mesle\u011fin icras\u0131 veya i\u015fletmenin faaliyeti sebebiyle do\u011fan edinilmi\u015f mallara dahil olmas\u0131 gereken malvarl\u0131\u011f\u0131 de\u011ferlerinin ki\u015fisel mal say\u0131laca\u011f\u0131n\u0131 kabul edebilirler.\u201d <\/em>\u00d6rne\u011fin, bir muhasebecinin b\u00fcro malzemeleri, bilgisayarlar\u0131, bir doktorun muayenehanesindeki t\u0131bb\u00ee ara\u00e7 ve gere\u00e7ler, bir taksi \u015fof\u00f6r\u00fcn\u00fcn piyasada kulland\u0131\u011f\u0131 taksisi, bir fabrikan\u0131n demirba\u015flar\u0131, bir avukat\u0131n ofisindeki masa, bilgisayar ve kitaplar\u0131 vs. buraya girer[38]<\/a>.<\/p>\n

          TMK 221 h\u00fckm\u00fc, mal rejiminin \u00f6zellikle \u00f6l\u00fcm ya da bo\u015fanma nedeniyle son bulmas\u0131nda, hak sahibi olan e\u015fin mesle\u011fini icras\u0131 ya da i\u015fletmesinin faaliyeti i\u00e7in gerekli olan varl\u0131klar\u0131n tasfiyeden zarar g\u00f6rmesini \u00f6nlemeyi ama\u00e7lam\u0131\u015ft\u0131r. \u00d6l\u00fcm halinde sa\u011f kalan e\u015fin \u00f6nce kat\u0131lma alaca\u011f\u0131n\u0131n hesaplanmas\u0131, daha sonra da di\u011fer miras\u00e7\u0131lar\u0131n bir ayn\u00ee hak olarak miras hakk\u0131na dayanarak bunlar\u0131n payla\u015f\u0131m\u0131n\u0131n g\u00fcndeme gelmesi, mesle\u011fin icras\u0131 ve i\u015fletmenin faaliyeti i\u00e7in gerekli olan varl\u0131klar\u0131n devam\u0131n\u0131 g\u00fc\u00e7le\u015ftirir ya da olanaks\u0131z hale getirebilir. Bu nedenle e\u015fler, bunlar\u0131n ki\u015fisel mal olarak kalmaya devam etmesini kararla\u015ft\u0131rabilirler[39]<\/a>.<\/p>\n

          TMK 221 h\u00fckm\u00fcn\u00fcn uygulanabilmesi i\u00e7in, ki\u015fisel mal haline getirilen malvarl\u0131\u011f\u0131 de\u011ferlerinin, mesle\u011fin icras\u0131 ya da i\u015fletmenin faaliyetiyle ilgili ve ayr\u0131ca edinilmi\u015f mal olmas\u0131 zorunludur. Bu malvarl\u0131\u011f\u0131 de\u011feri, mesle\u011fin icras\u0131 ya da i\u015fletmenin faaliyetiyle ilgili de\u011filse, ya da bunlar zaten ki\u015fisel mal ise, e\u015flerin bu konuda bir s\u00f6zle\u015fme yaparak, bunlar\u0131n ki\u015fisel mal say\u0131laca\u011f\u0131n\u0131 kararla\u015ft\u0131rmalar\u0131 m\u00fcmk\u00fcn ya da gerekli olmayacakt\u0131r.[40]<\/a><\/p>\n

          b) Ki\u015fisel Mallar\u0131n Gelirleri<\/strong><\/h6>\n

          Ki\u015fisel mallar\u0131n gelirleri TMK m. 219\/b. 4 gere\u011fince, edinilmi\u015f mal say\u0131l\u0131r. TMK m. 221\/II, uyar\u0131nca e\u015fler ki\u015fisel mallar\u0131n gelirlerini edinilmi\u015f mal olarak kararla\u015ft\u0131rabilirler.<\/p>\n

          [38]<\/span><\/span> K\u0131l\u0131\u00e7o\u011flu, 229; Acar, 86-87.<\/span><\/p>\n

          SONA ERME VE TASF\u0130YE <\/strong><\/h6>\n
            \n
          1. Sona erme<\/strong><\/li>\n<\/ol>\n

            E\u015flerden birinin \u00f6l\u00fcm\u00fc ile edinilmi\u015f mallara kat\u0131lma rejimi sona erer. Ayn\u0131 \u015fekilde \u00f6l\u00fcm karinesi veya gaiplik karar\u0131 da kat\u0131lma rejimini sona erdiren hallerdendir.<\/p>\n

            Mevcut evlili\u011fin mutlak butlan veya nispi butlan sebepleriyle istendi\u011fi hallerde de bu davalar\u0131n a\u00e7\u0131lmas\u0131yla edinilmi\u015f mallara kat\u0131lma rejimi sona erecektir.  <\/p>\n

            E\u015flerden birisinin di\u011ferine kar\u015f\u0131 bo\u015fanma davas\u0131 a\u00e7mas\u0131 halinde, bo\u015fanma karar\u0131n\u0131n verildi\u011fi tarihte de\u011fil, bo\u015fanma davas\u0131n\u0131n a\u00e7\u0131ld\u0131\u011f\u0131 tarihte edinilmi\u015f mallara kat\u0131lma rejimi sona erecektir.<\/p>\n

              \n
            1. Tasfiye<\/strong><\/li>\n<\/ol>\n

              Edinilmi\u015f mallara kat\u0131lma rejiminin sona ermesiyle tasfiye, kural olarak e\u015fler aras\u0131nda ge\u00e7erlilik \u015fekline tabi olmayan tasfiye anla\u015fmas\u0131 ile ve taraflarca belirlenerek yap\u0131l\u0131r. E\u015fler tasfiyenin yap\u0131lmas\u0131 konusunda anla\u015famazlarsa, e\u015flerden biri veya miras\u00e7\u0131lar\u0131 taraf\u0131ndan a\u00e7\u0131lacak olan yenilik do\u011furan dava niteli\u011findeki tasfiye davas\u0131 ile tasfiye yap\u0131lacakt\u0131r.<\/p>\n

              II.MALLARIN DE\u011eERLER\u0130N\u0130N ESAS ALINACA\u011eI TAR\u0130H
              <\/strong>A.KURAL MALLARIN DE\u011eERLEND\u0130RME ANI<\/strong><\/h6>\n

              TMK m. 235\/I\u2019e g\u00f6re, ilke olarak mallar\u0131n tasfiye an\u0131ndaki de\u011ferlerinin esas al\u0131nmas\u0131 kabul edilmi\u015ftir. Bu h\u00fck\u00fcmle kat\u0131lma rejiminin sona ermesine ra\u011fmen tasfiyenin hen\u00fcz yap\u0131lmam\u0131\u015f olabilece\u011fi d\u00fc\u015f\u00fcn\u00fclerek, hak sahibi olan e\u015fin bu arada mallar\u0131n de\u011fer kazanmas\u0131 nedeniyle zarara u\u011framas\u0131 \u00f6nlenmek istenmi\u015ftir.[41]<\/a><\/p>\n

              S\u00f6z konusu kural, hak sahibi e\u015fin bo\u015fanma davas\u0131yla birlikte tasfiyeyi talep etmesi ya da bo\u015fanma karar\u0131n\u0131n kesinle\u015fmesinden sonra kat\u0131lma alaca\u011f\u0131 i\u00e7in dava a\u00e7mas\u0131 ve bu davan\u0131n uzun s\u00fcrmesi nedeniyle alacakl\u0131 davac\u0131n\u0131n zarara u\u011framamas\u0131 i\u00e7in getirilmi\u015ftir.<\/p>\n

              Tasfiyenin e\u015flerin anla\u015fmas\u0131na dayand\u0131\u011f\u0131 hallerde bir sorun ya\u015fanmaz. Bu durumda e\u015fler, mallar\u0131n hangi andaki de\u011ferlerini esas alaca\u011f\u0131n\u0131 serbest\u00e7e kararla\u015ft\u0131rabilirler. Bu nedenle, 235\/I e\u015flerin tasfiyede anla\u015famad\u0131klar\u0131 hallerde \u00f6nem ta\u015f\u0131r[42]<\/a>.<\/p>\n

              Tasfiyenin mahkeme karar\u0131na dayand\u0131\u011f\u0131 hallerde, tasfiye an\u0131 i\u00e7in d\u00fc\u015f\u00fcnebilecek en son an, mahkeme karar\u0131n\u0131n verildi\u011fi and\u0131r. Mahkeme mallar\u0131n de\u011ferlerinin tespiti i\u00e7in, bir bilirki\u015fi incelemesine karar verdi\u011fi durumda, hen\u00fcz bu a\u015famada tasfiye i\u015flemi ve tasfiye karar\u0131 s\u00f6z konusu de\u011fildir. Mahkemenin karar\u0131, bilirki\u015fi raporundan uzun s\u00fcre sonra verildi\u011finde, bu aradaki de\u011fer kayb\u0131n\u0131n da g\u00f6z \u00f6n\u00fcnde tutulmas\u0131 gerekecektir. Bu nedenle hakim bu gibi hallerde gerekti\u011finde, bu s\u00fcreyi g\u00f6z\u00f6n\u00fcnde tutarak, mallar\u0131n de\u011ferinde belirli oranda art\u0131\u015fa  h\u00fckmedebilecektir[43]<\/a>.<\/p>\n

              [39] <\/span>K\u0131l\u0131\u00e7o\u011flu, 229; Acar, 87.<\/p>\n

              [40] <\/span>K\u0131l\u0131\u00e7o\u011flu, 229; Acar, 87.<\/p>\n

              [41]<\/span><\/span> Bu h\u00fck\u00fcm enflasyonun ya\u015fand\u0131\u011f\u0131 ve y\u00fcksek oranlarda seyretti\u011fi \u00fclkemizde \u00f6nem
              ta\u015f\u0131maktad\u0131r. K\u0131l\u0131\u00e7o\u011flu, 230. Acar, 89.<\/span><\/p>\n

              B.\u0130ST\u0130SNASI<\/strong><\/h6>\n

              TMK m. 235\/II\u2019ye g\u00f6re, eklenecek de\u011ferler, bunlar\u0131n temlik edildi\u011fi tarihteki de\u011fere g\u00f6re hesaplanacakt\u0131r. TMK m. 229\u2019da h\u00fckme ba\u011flanan tasarruflar, tasfiye tarihindeki de\u011ferine g\u00f6re de\u011fil, bu tasarrufun yap\u0131ld\u0131\u011f\u0131 tarihteki de\u011ferine g\u00f6re hesaba kat\u0131lacakt\u0131r.<\/p>\n

              III.HANG\u0130 DE\u011eERLER\u0130N \u00d6L\u00c7\u00dc ALINACA\u011eI
              <\/strong>A.S\u00dcR\u00dcM (RAY\u0130\u00c7) DE\u011eER\u0130 (TMK 232\/I)<\/strong><\/h6>\n

              Kat\u0131lma rejiminde mallar\u0131n, kural olarak s\u00fcr\u00fcm de\u011ferleri esas al\u0131nacakt\u0131r. Yani akt\u00fcel de\u011feri, piyasa fiyat\u0131 esast\u0131r. \u00d6rne\u011fin hisse senedinin borsa fiyat\u0131 b\u00f6yledir[44]<\/a>. Burada s\u00fcr\u00fcm de\u011ferinin g\u00f6z\u00f6n\u00fcnde tutulaca\u011f\u0131 tarih ise, bu rejimin tasfiye tarihindeki s\u00fcr\u00fcm de\u011feridir.<\/p>\n

              B.GEL\u0130R DE\u011eER\u0130 (TMK 233)<\/strong><\/h6>\n

              TMK m. 233\/I\u2019de b\u00fct\u00fcnl\u00fck arzeden tar\u0131msal i\u015fletmede gelir de\u011feri esas al\u0131nm\u0131\u015ft\u0131r. Bu h\u00fckm\u00fcn uygulanabilmesi i\u00e7in; tar\u0131msal bir i\u015fletmenin bulunmas\u0131, bir e\u015fin bizzat i\u015fletmeye devam etmesi veya sa\u011f kalan e\u015f ya da \u00f6lenin alt soyundan birinin bu tar\u0131msal i\u015fletmenin kendisine b\u00fct\u00fcn olarak \u00f6zg\u00fclenmesini (tahsisini) talep hakk\u0131na sahip olmas\u0131, bu tar\u0131msal i\u015fletmenin de\u011fer art\u0131\u015f ya da kat\u0131lma alaca\u011f\u0131n\u0131n bulunmas\u0131 gerekir. \u00d6rne\u011fin, bo\u015fanma halinde pamuk i\u015fleyen bir \u00e7\u0131r\u00e7\u0131r fabrikas\u0131n\u0131n bizzat i\u015fleyen ve bunun maliki olan e\u015fin, di\u011fer e\u015fe bundan kat\u0131lma ya da de\u011fer art\u0131\u015f pay\u0131 verilecektir; ya da \u00f6l\u00fcm halinde b\u00f6yle bir i\u015fletme tarz\u0131ndaki eczane bunu bizzat i\u015fletecek olan sa\u011f kalan e\u015fe ya da \u00f6lenin o\u011fluna b\u0131rak\u0131lacakt\u0131r. Bu gibi durumlarda, di\u011fer e\u015fin kat\u0131lma ve de\u011fer art\u0131\u015f paylar\u0131 \u00e7\u0131r\u00e7\u0131r fabrikas\u0131n\u0131n s\u00fcr\u00fcm de\u011ferine g\u00f6re de\u011fil, gelir de\u011ferine g\u00f6re hesaplanacakt\u0131r[45]<\/a>.<\/p>\n

              Bununla birlikte TMK m. 232\/II\u2019ye g\u00f6re, tar\u0131msal i\u015fletmenin maliki (veya miras\u00e7\u0131lar\u0131), di\u011fer e\u015fe s\u00fcrebilecekleri de\u011fer art\u0131\u015f pay\u0131n\u0131n veya kat\u0131lma alaca\u011f\u0131n\u0131n, i\u015fletmenin sadece s\u00fcr\u00fcm de\u011feri \u00fczerinden hesaplanmas\u0131n\u0131 isteyebilir.<\/p>\n

              [42] <\/span>K\u0131l\u0131\u00e7o\u011flu, 230; Acar, 89.<\/p>\n

              [43] <\/span>K\u0131l\u0131\u00e7o\u011flu, 231; Acar, 90.<\/p>\n

              [44]<\/span> Acar, 91.<\/p>\n

              [45]<\/span> \u00d6rnek i\u00e7in bkz. K\u0131l\u0131\u00e7o\u011flu, 232. Veya narenciye bah\u00e7esinde kurulu bulunan meyve suyu
              i\u015fletmesi gibi. Acar, 92.<\/span><\/p>\n

              C.HAKKAN\u0130YET  DE\u011eER\u0130<\/strong><\/h6>\n

              TMK m. 234 uyar\u0131nca, \u201c\u00d6zel haller gerektirdi\u011fi takdirde hesaplanan de\u011fer, uygun bir miktarda art\u0131r\u0131labilir\u201d<\/em>. Burada hakime takdir hakk\u0131 tan\u0131nm\u0131\u015ft\u0131r. \u00d6zellikle sa\u011f kalan e\u015fin ge\u00e7im ko\u015fullar\u0131, tar\u0131msal i\u015fletmenin al\u0131m de\u011feri, ayr\u0131ca tar\u0131msal i\u015fletme  kendisine ait olan e\u015fin yapt\u0131\u011f\u0131 yat\u0131r\u0131mlar veya mali durumu hakimin takdir yetkisini kullanmas\u0131n\u0131 gerektiren durumlar olarak belirlemi\u015ftir (TMK 234\/II). TMK 234\/II h\u00fckm\u00fcnde yer alan \u00f6zel durumlar belirtilenlerle s\u0131n\u0131rl\u0131 de\u011fildir; sadece \u00f6rnek olarak g\u00f6sterilmi\u015flerdir[46]<\/a>.<\/p>\n

              Yasa bu h\u00fckm\u00fcyle, s\u00fcr\u00fcm ve gelir de\u011ferinin tek ba\u015f\u0131na yeterli olmad\u0131\u011f\u0131 hallerde, hakime hakkaniyet art\u0131r\u0131m\u0131 yapabilme olana\u011f\u0131 tan\u0131m\u0131\u015ft\u0131r[47]<\/a>.<\/p>\n

              ARTIK DE\u011eER\u0130N HESAPLANMASI (TMK m. 231)<\/strong><\/p>\n

              Art\u0131k de\u011feri net de\u011fer olarak da ifade etmek m\u00fcmk\u00fcnd\u00fcr. Art\u0131k de\u011fer aktif de\u011ferlerden pasif de\u011ferlerin \u00e7\u0131kar\u0131lmas\u0131yla elde edilen ve kat\u0131lma oran\u0131na b\u00f6l\u00fcnd\u00fc\u011f\u00fcnde her bir e\u015fin kat\u0131lma alaca\u011f\u0131n\u0131 veren mal varl\u0131\u011f\u0131 b\u00fct\u00fcn\u00fc olarak tan\u0131mlamak m\u00fcmk\u00fcnd\u00fcr.<\/p>\n

              A) AKT\u0130FLER\u0130N HESAPLANMASI<\/strong><\/p>\n

              \n
                \n
              1. TASF\u0130YE SIRASINDA MEVCUT OLAN ED\u0130N\u0130LM\u0130\u015e MALLAR (EM)<\/strong><\/li>\n<\/ol>\n
                  \n
                1. EKLENECEK DE\u011eERLER (TMK m. 229) (ED)<\/strong><\/li>\n<\/ol>\n<\/h6>\n

                  TMK m. 229, kat\u0131lma alaca\u011f\u0131 borcundan kurtulmak ve hak sahibinin hakk\u0131n\u0131 almas\u0131n\u0131 engellemek amac\u0131na y\u00f6nelik olan temlikleri \u00f6nlemek amac\u0131yla[48]<\/a> \u00f6ng\u00f6r\u00fclm\u00fc\u015f bir yapt\u0131r\u0131m niteli\u011findedir. Bu h\u00fck\u00fcm, eski TMK\u2019n\u0131n 507. maddesinin \u00fc\u00e7\u00fcnc\u00fc ve d\u00f6rd\u00fcnc\u00fc bendinde yer alan, mirasta sakl\u0131 pay\u0131n ihlali amac\u0131yla yap\u0131lm\u0131\u015f olan tenkise t\u00e2bi tasarruflara ili\u015fkin h\u00fck\u00fcmlere paralellik g\u00f6stermektedir. TMK m. 229, e\u015flerin kat\u0131lma rejiminde iyiniyetle hareket etme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc \u00f6ng\u00f6rmekte, buna ayk\u0131r\u0131 davran\u0131\u015flar\u0131 ise \u00f6nlemektedir[49]<\/a>.<\/p>\n

                  a) Temlikte Bulunan E\u015ften Talep Edilecek De\u011ferler<\/strong><\/p>\n

                  TMK m. 229\/b. 1\u2019de s\u00fcre ko\u015fuluna ba\u011fl\u0131 olarak yap\u0131lm\u0131\u015f temliklerin de\u011ferlerinin, mal rejiminin tasfiyesinde hesaba kat\u0131lmas\u0131 \u00f6ng\u00f6r\u00fclmektedir. 229\/b. 1 h\u00fckm\u00fcne g\u00f6re, mal rejiminin tasfiyesinden bir y\u0131l \u00f6nce, di\u011fer e\u015fin r\u0131zas\u0131 al\u0131nmadan yap\u0131lan kar\u015f\u0131l\u0131ks\u0131z kazand\u0131rma konusu temliklerin de\u011ferleri tasfiyede aktif olarak hesaba kat\u0131lacakt\u0131r. Bu h\u00fckm\u00fcn uygulanabilmesi i\u00e7in \u015fu \u015fartlar\u0131 ta\u015f\u0131mas\u0131 gerekir.<\/p>\n

                  [46]<\/span> Acabey, 144-145.<\/p>\n

                  [47] <\/span>K\u0131l\u0131\u00e7o\u011flu, 232.<\/p>\n

                  [48]<\/span> Edinilmi\u015f mallara kat\u0131lma rejimi kural olarak e\u015flerin tasarruf yetkilerini k\u0131s\u0131tlayan bir
                  rejim de\u011fildir. E\u015fler malik olarak g\u00f6r\u00fcnd\u00fckleri fakat edinilmi\u015f mallara dahil
                  malvarl\u0131\u011f\u0131 de\u011ferlerini serbest\u00e7e tasarruf edebilirler. Bu kural tasarrufun
                  di\u011fer e\u015f aleyhine olmas\u0131 durumunda da ge\u00e7erlidir. Acar, 95.<\/p>\n

                  [49] <\/span><\/span>K\u0131l\u0131\u00e7o\u011flu, 232; Acar, 95.<\/span><\/p>\n

                  aa) Kar\u015f\u0131l\u0131ks\u0131z Bir Temlikin Yap\u0131lm\u0131\u015f Olmas\u0131<\/strong><\/p>\n

                  Bu t\u00fcr temliklerin yayg\u0131n t\u00fcr\u00fc ba\u011f\u0131\u015flamad\u0131r. Bundan ba\u015fka \u00f6l\u00fcme ba\u011fl\u0131 tasarruflarla yap\u0131lan di\u011fer temlikler de buraya girebilir.<\/p>\n

                  bb) Temlikin Di\u011fer E\u015fin R\u0131zas\u0131[50]<\/a> D\u0131\u015f\u0131nda Yap\u0131lm\u0131\u015f Olmas\u0131<\/strong><\/p>\n

                  Kar\u015f\u0131l\u0131ks\u0131z kazand\u0131rma olmas\u0131na ra\u011fmen, bu temlik di\u011fer e\u015fin r\u0131zas\u0131[51]<\/a> ile yap\u0131lm\u0131\u015fsa tasfiyede hesaba kat\u0131lmayacakt\u0131r. \u00d6rne\u011fin, di\u011fer e\u015fin r\u0131zas\u0131 ile, yeni i\u015fyeri a\u00e7an gen\u00e7 karde\u015fine parasal yard\u0131mda bulunan e\u015fin, edinilmi\u015f mallar\u0131 hesaplan\u0131rken yard\u0131m edilen para miktar\u0131 hesaba kat\u0131lmayacakt\u0131r[52]<\/a>.<\/p>\n

                  cc) Kar\u015f\u0131l\u0131ks\u0131z Kazand\u0131rman\u0131n Mal Rejiminin Sona Ermesinden \u00d6nceki Bir Y\u0131l \u0130\u00e7inde Yap\u0131lm\u0131\u015f Bulunmas\u0131 Gerekir<\/strong><\/p>\n

                  Mal rejiminin sona ermesinden \u00f6nceki bir y\u0131ldan[53]<\/a> daha \u00f6nceki zaman diliminde ger\u00e7ekle\u015fen kar\u015f\u0131l\u0131ks\u0131z kazand\u0131rmalar bu h\u00fckm\u00fcn kapsam\u0131na girmez. TMK m. 229\/b. 2\u2019de s\u00fcre ko\u015fuluna ba\u011fl\u0131 olmayan, tasfiyeden mal ka\u00e7\u0131rma amac\u0131na y\u00f6nelik her t\u00fcrl\u00fc temlik h\u00fckme ba\u011flanm\u0131\u015ft\u0131r. TMK 229\/b. 1 ve 229\/b. 2 aras\u0131nda s\u00fcre ba\u011flam\u0131nda, temlikin t\u00fcr\u00fc ve temlikte bulunan ki\u015finin kast\u0131 bak\u0131m\u0131ndan fark vard\u0131r. Birinci bent h\u00fckm\u00fcnde mal rejiminin tasfiyesinden \u00f6nceki bir y\u0131l i\u00e7inde yap\u0131lan temlikler[54]<\/a> s\u00f6z konusu oldu\u011fu halde; ikinci bent h\u00fckm\u00fcnde b\u00f6yle bir s\u00fcre s\u0131n\u0131rland\u0131rmas\u0131 yoktur. \u0130kinci bentte s\u00fcre s\u0131n\u0131rland\u0131rmas\u0131 olmamas\u0131n\u0131n sebebi k\u00f6t\u00fcniyetli bir davran\u0131\u015f\u0131n ve di\u011fer e\u015ften alacak ka\u00e7\u0131rma kast\u0131n\u0131n s\u00f6z konusu olmas\u0131d\u0131r[55]<\/a>.<\/p>\n

                  TMK 229\/b. 1\u2019de kar\u015f\u0131l\u0131ks\u0131z kazand\u0131rmada bulunan ki\u015finin alacak ka\u00e7\u0131rma kast\u0131 aranmam\u0131\u015ft\u0131r. Temlikte bulunan ki\u015fi bu kas\u0131tla hareket etmemi\u015f, tamamen iyiniyetle bir ba\u011f\u0131\u015f yapm\u0131\u015f olsa dahi tasfiyede hesaba kat\u0131lacakt\u0131r. Yasa koyucu birinci bentte mal rejiminin sona ermesinden \u00f6nceki bir y\u0131l i\u00e7inde yap\u0131lan kazand\u0131rmalarda mal ka\u00e7\u0131rma kast\u0131n\u0131n varl\u0131\u011f\u0131n\u0131 aksi ispat edilemez bir karine olarak kabul etmi\u015ftir. B\u00f6ylece yasa s\u00fcre koyarak, sadece di\u011fer e\u015fin kat\u0131lma alaca\u011f\u0131n\u0131 objektif olarak ihmal etmeyi \u201cekleme\u201d i\u00e7in yeterli saym\u0131\u015ft\u0131r.<\/p>\n

                  \u0130kinci bentte ise temlikte bulunan e\u015fin, di\u011ferinden kat\u0131lma alaca\u011f\u0131n\u0131 ka\u00e7\u0131rma kast\u0131n\u0131n kan\u0131tlanmas\u0131 gerekir. \u00d6rne\u011fin, bo\u015fanma davas\u0131 a\u00e7madan 6 ay \u00f6nce k\u0131ymetli dairesini yak\u0131n arkada\u015f\u0131na satan e\u015fin, bu sat\u0131\u015f s\u00f6zle\u015fmesinin ger\u00e7ek bir iradeye mi, yoksa alacak ka\u00e7\u0131rma amac\u0131na y\u00f6nelik mi oldu\u011funun ara\u015ft\u0131r\u0131lmas\u0131 gerekir. Alacak ka\u00e7\u0131rma kast\u0131 kan\u0131tlanabilirse, tasfiyede bunun de\u011feri hesaba kat\u0131lacakt\u0131r[56]<\/a>. Kat\u0131lma alaca\u011f\u0131n\u0131 azaltma kast\u0131n\u0131n varl\u0131\u011f\u0131 ispatlansa bile e\u015f kat\u0131lma alaca\u011f\u0131na, e\u015fin di\u011fer mallar\u0131ndan \u00f6denmesi yoluyla tam olarak kavu\u015fabiliyorsa, TMK m. 229\/b. 2\u2019nin e\u015fe getirece\u011fi bir faydadan s\u00f6z edilemez[57]<\/a>.  Di\u011fer bir anlat\u0131mla 229. maddenin 2. bendi kapsam\u0131nda bir e\u015fin mal rejiminin devam\u0131 s\u00fcresince di\u011fer e\u015fin kat\u0131lma alaca\u011f\u0131n\u0131 azaltmak kast\u0131yla yapt\u0131\u011f\u0131 devirler herhangi bir zaman k\u0131s\u0131tlamas\u0131na tabi olmaks\u0131z\u0131n edinilmi\u015f mallara eklenir.<\/p>\n

                  [50]<\/span> \u0130svi\u00e7re Kanton Mahkemesinin karar\u0131na konu olan bir olayda, \u201ce\u015fler aras\u0131ndaki edinilmi\u015f
                  mallara kat\u0131lma rejiminden do\u011fan tasfiye esnas\u0131nda, 30.000 Frank\u2019\u0131n, edinilmi\u015f
                  mal de\u011feri olarak hesaba kat\u0131lmas\u0131 sonucuna daval\u0131 koca y\u00fcksek mahkemede itiraz
                  etmi\u015ftir. Kanton mahkemesi itiraz \u00fczerine yapt\u0131\u011f\u0131 incelemede, \u0130svi\u00e7re MK. 170.
                  maddesinden yola \u00e7\u0131karak, kocan\u0131n bu mebla\u011f\u0131 ne yapt\u0131\u011f\u0131 konusunda bilgi verme
                  y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bulundu\u011funu (bilgi verme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc ile ilgili Art. 170 TMK\u2019ya
                  al\u0131nmam\u0131\u015ft\u0131r), bu bilgiyi vermedi\u011fi takdirde, ya davac\u0131 e\u015fin (kad\u0131n) iddia
                  etti\u011fi gibi paran\u0131n halen malvarl\u0131\u011f\u0131nda bulundu\u011fu ya da paray\u0131 208. madde
                  \u00e7er\u00e7evesinde t\u00fcketmi\u015f say\u0131laca\u011f\u0131 ve bu durumda 30.000 Frank\u2019\u0131n edinilmi\u015f
                  mallara kat\u0131lmas\u0131 gerekti\u011fine karar vermi\u015ftir. Burada ispat y\u00fck\u00fcn\u00fcn daval\u0131 koca
                  aleyhine yer de\u011fi\u015ftirdi\u011fi y\u00f6n\u00fcnde karar vermi\u015ftir. Oysa Federal Mahkeme, Kanton
                  Mahkemesi\u2019nin bu karar\u0131na kar\u015f\u0131l\u0131k, her bir e\u015fin edinilmi\u015f mallara kat\u0131lma
                  sistemi i\u00e7inde, edinilmi\u015f mallar\u0131n\u0131 diledi\u011fi gibi tasarruf etme ve harcama
                  yetkisinin bulundu\u011funu, bunun tek istisnas\u0131n\u0131n Art. 208 ZGB\u2019de yer alan
                  tasarruflar olabilece\u011fini belirtmi\u015ftir. E\u015flerin Art. 170 ZGB \u00e7er\u00e7evesinde mali
                  durumlar\u0131 hakk\u0131nda bilgi vermemelerinin ise, evlilikte sadakat ve yard\u0131m y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcne
                  ayk\u0131r\u0131l\u0131k olu\u015fturaca\u011f\u0131n\u0131, bu durumun ise sadece bo\u015fanma a\u00e7\u0131s\u0131ndan etkili bir
                  durum oldu\u011funu belirtmektedir. Bu nedenle Kanton Mahkemesinin karar\u0131 kabul
                  edilmemi\u015ftir. E\u011fer koca bu paray\u0131 208. madde anlam\u0131nda harcam\u0131\u015f ise, o zaman bu
                  mebla\u011f\u0131n edinilmi\u015f mal olarak tasfiyede hesaba kat\u0131labilece\u011fi vurgulanm\u0131\u015ft\u0131r.\u201d
                  \u015e\u00fckran \u015e\u0131pka\/P\u0131nar \u00d6zlem Demir, \u0130svi\u00e7re
                  Federal Mahkemesinin \u201cEdinilmi\u015f Mallar\u0131n Tasfiyesi\u201dne \u0130li\u015fkin Bir Karar\u0131n\u0131n
                  \u0130ncelenmesi (BGE 118 II 27-31), Prof. Dr. Necip Kocayusufpa\u015fao\u011flu \u0130\u00e7in Arma\u011fan<\/b>,
                  Ankara, 2004, 259. Bilgi verme \u00f6devi hakk\u0131nda TMK\u2019da a\u00e7\u0131k h\u00fck\u00fcm olmamas\u0131 \u00f6nemli
                  bir eksiklik te\u015fkil etmektedir. U\u00e7ar, 329; Cengiz Ko\u00e7hisarl\u0131o\u011flu, \u0130svi\u00e7re Evlilik Birli\u011fi Hukuku\u2019ndaki Son
                  Geli\u015fmeler<\/b>, Prof. Dr. Jale Akipek\u2019e Arma\u011fan, Konya 1991, 445. \u015eener Akyol, \u0130stanbul \u00dcniversitesi Mukayeseli Hukuk
                  Enstit\u00fcs\u00fc, Medeni Kanun 50. Y\u0131l Sempozyumu, I. Tebli\u011fler<\/b>, \u0130stanbul 1978,
                  389; Demir, 44.<\/p>\n

                  [51] <\/span>Kar\u015f\u0131l\u0131ks\u0131z kazand\u0131rmaya onay veren e\u015f tenkis davas\u0131 a\u00e7ma hakk\u0131ndan feragat
                  etmi\u015f say\u0131lmaz. Onay veren e\u015f, tenkis davas\u0131 a\u00e7ma hakk\u0131na sahiptir. Acar, 98.<\/p>\n

                  [52] <\/span>K\u0131l\u0131\u00e7o\u011flu, 233.<\/p>\n

                  [53]<\/span> TMK. 229\/b. 1\u2019de \u00f6ng\u00f6r\u00fclen bu bir y\u0131ll\u0131k s\u00fcre TMK 565\/b. 3\u2019te d\u00fczenlenen bir y\u0131ll\u0131k
                  s\u00fcreyle uyum halindedir. TMK 565 h\u00fckm\u00fc, mal rejiminin tasfiyesinde  TMK 229\u2019un oynad\u0131\u011f\u0131 rol\u00fc miras b\u0131rakan\u0131n terekesinin
                  tespitinde oynamaktad\u0131r. Acar, 100.<\/p>\n

                  [54]<\/span> Burada s\u00f6z\u00fc edilen  kar\u015f\u0131l\u0131ks\u0131z kazand\u0131rman\u0131n
                  yap\u0131lm\u0131\u015f olmas\u0131ndan kastedilen, kazand\u0131rman\u0131n ger\u00e7ekle\u015ftirilmesi veya icra
                  edilmesidir. \u00d6rne\u011fin, ba\u011f\u0131\u015flama s\u00f6zle\u015fmesinin \u00f6l\u00fcm\u00fcnden 2 y\u0131l \u00f6nce yap\u0131lmas\u0131 fakat
                  \u00f6l\u00fcm\u00fcnden 9 ay \u00f6nce icra edilmesi durumunda, TMK 229\/b. 1h\u00fckm\u00fcn\u00fcn uygulama
                  alan\u0131 bulmas\u0131 gerekir. S\u00f6zle\u015fmenin yap\u0131ld\u0131\u011f\u0131 
                  an de\u011fil icra edildi\u011fi an \u00f6nemlidir. Acar, 99.<\/p>\n

                  [55] <\/span><\/span>K\u0131l\u0131\u00e7o\u011flu, 234.<\/span><\/p>\n

                  dd) Kazand\u0131rma Ola\u011fan Hediye S\u0131n\u0131rlar\u0131n\u0131 A\u015fmal\u0131d\u0131r<\/strong><\/p>\n

                  Mutad, yani do\u011fum g\u00fcn\u00fc, mezuniyet, evlilik ve bunun gibi \u00f6zel g\u00fcnlerde verilen ve ba\u011f\u0131\u015flayan\u0131n mali durumuna uygun hediyeler eklemeden istisnad\u0131r.<\/p>\n

                  b) Temlikten Yararlanan \u00dc\u00e7\u00fcnc\u00fc Ki\u015filerden Talep Edilebilecek De\u011ferler (TMK 229\/II)<\/strong><\/p>\n

                  TMK m. 229\u2019da yap\u0131lan temliklerin iptalinden ve ge\u00e7ersizli\u011finden s\u00f6z edilmemi\u015ftir. Buna g\u00f6re, bu temlik nedeniyle yap\u0131lan s\u00f6zle\u015fme ge\u00e7erlili\u011fini koruyacak, \u00fc\u00e7\u00fcnc\u00fc ki\u015fiden temlik konusu mal\u0131 iade etmesi talep edilmeyecektir[58]<\/a>. Tasfiyede, bu temlikler yap\u0131lmam\u0131\u015f gibi, edinilmi\u015f mallar\u0131n hesab\u0131nda g\u00f6z\u00f6n\u00fcnde tutulacak, yap\u0131lan bu hesaplama sonucunda, di\u011fer e\u015fin kat\u0131lma alaca\u011f\u0131na sahip oldu\u011fu saptand\u0131\u011f\u0131nda, di\u011fer e\u015ften tahsil edilmeyen bu alaca\u011f\u0131n\u0131 \u00f6demesi istenecektir. Ba\u015fka bir deyi\u015fle, TMK m. 229\u2019un getirdi\u011fi sadece e\u015f taraf\u0131ndan tahsil edilemeyen kat\u0131lma alaca\u011f\u0131 miktar\u0131yla s\u0131n\u0131rl\u0131 kazand\u0131rma veya devir oran\u0131nda de\u011ferini para olarak \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131stan talep etme imkan\u0131d\u0131r[59]<\/a>. Burada, aynen eski TMK . 507\u2019 de oldu\u011fu gibi bir iptal de\u011fil, tenkise benzer bir inceleme ve hesaplama s\u00f6z konusu olacakt\u0131r[60]<\/a>.<\/p>\n

                  1. K\u0130\u015e\u0130SEL MALA G\u0130DEN ED\u0130N\u0130LM\u0130\u015e MALLARIN KAR\u015eILIKLARI (DENKLE\u015eT\u0130RME) (D1) (TMK m. 230)<\/strong><\/li><\/ol><\/h6>\n

                    TMK m. 230, kat\u0131lma rejiminde bir e\u015fin ki\u015fisel mallar\u0131yla edinilmi\u015f mallar\u0131 aras\u0131ndaki de\u011fer kaymalar\u0131n\u0131 \u00f6nleyen adil bir h\u00fck\u00fcm getirmi\u015ftir. Ki\u015fisel mal tasfiyede de\u011ferlendirmeye girmedi\u011fine g\u00f6re, bu mal\u0131n sahibi olan e\u015fin, edinilmi\u015f mallardan ki\u015fisel mal\u0131na ait borcu \u00f6demi\u015f olmas\u0131 halinde, di\u011fer e\u015f haks\u0131zl\u0131\u011fa u\u011frat\u0131lm\u0131\u015f olacakt\u0131r. Bunun tersi de m\u00fcmk\u00fcnd\u00fcr. Edinilmi\u015f bir mala ait bir bor\u00e7, bu mal\u0131n sahibi olan e\u015fin ki\u015fisel mal\u0131ndan kar\u015f\u0131lanm\u0131\u015f olabilir. Bu borcun, tasfiyede hesaba kat\u0131lmamas\u0131 ise, mal\u0131n sahibi olan e\u015fi haks\u0131zl\u0131\u011fa u\u011fratacakt\u0131r[61]<\/a>.<\/p>\n

                    \u00d6rne\u011fin, in\u015faat m\u00fchendisi olan A ile \u00f6\u011fretmen B evlidirler. A yapm\u0131\u015f oldu\u011fu bir in\u015faat projesinden elde etti\u011fi on milyar TL ile eski bir daire sat\u0131n alm\u0131\u015ft\u0131r. Bir s\u00fcre sonra A\u2019ya babas\u0131ndan miras yoluyla bir arsa d\u00fc\u015fm\u00fc\u015f, A bu arsay\u0131 satm\u0131\u015f, eline yirmi milyar TL ge\u00e7mi\u015ftir. Bu paran\u0131n on milyar TL\u2019si ile \u00f6nceden ald\u0131\u011f\u0131 eski daireyi tamir edip l\u00fcks bir daireye d\u00f6n\u00fc\u015ft\u00fcrm\u00fc\u015ft\u00fcr. E\u015fler bo\u015fanm\u0131\u015flar ise  bu durumda evlenirken ba\u015fka bir mal rejimi se\u00e7medikleri i\u00e7in, aralar\u0131nda edinilmi\u015f mallara kat\u0131lma rejimi uygulanacakt\u0131r. A\u2019n\u0131n tamir ettirdi\u011fi dairenin bo\u015fanma davas\u0131n\u0131n a\u00e7\u0131ld\u0131\u011f\u0131 tarihteki de\u011feri 40 milyar TL\u2019dir. A\u2019ya babas\u0131ndan miras yoluyla d\u00fc\u015fen arsa, TMK 220\/b. 2 gere\u011fince ki\u015fisel mal, bu arsan\u0131n sat\u0131\u015f bedeli ise, TMK 220\/b. 4 gere\u011fince ki\u015fisel mal\u0131n yerine ge\u00e7en de\u011fer olarak, yine ki\u015fisel mald\u0131r. A\u2019n\u0131n sat\u0131n ald\u0131\u011f\u0131 daire ise, TMK 219\/b. 1 gere\u011fince edinilmi\u015f mald\u0131r. \u015eimdi tasfiye s\u0131ras\u0131nda 40 milyar TL\u2019lik dairenin yar\u0131 de\u011feri olan 20 milyar TL\u2019nin B\u2019nin kat\u0131lma alaca\u011f\u0131 oldu\u011funu kabul etmek haks\u0131zl\u0131k olur; zira, bu daireye A ki\u015fisel mal\u0131n\u0131 harcayarak tamirat bor\u00e7lar\u0131n\u0131 \u00f6demi\u015f, daireye \u00bd (10\/20) oran\u0131nda de\u011fer katm\u0131\u015ft\u0131r. TMK m. 230 bu haks\u0131zl\u0131\u011f\u0131 \u00f6nlemek amac\u0131yla, A\u2019n\u0131n denkle\u015ftirme talep etme hakk\u0131 oldu\u011funu kabul etmi\u015ftir. Bu maddeye g\u00f6re \u201cdenkle\u015ftirme katk\u0131 oran\u0131na ve mal\u0131n tasfiye zaman\u0131ndaki de\u011ferine, mal elden \u00e7\u0131kar\u0131lm\u0131\u015fsa hakkaniyete g\u00f6re\u201d yap\u0131lacakt\u0131r. Bu \u00f6rnekte, dairenin tasfiye s\u0131ras\u0131ndaki de\u011ferinden A\u2019n\u0131n denkle\u015ftirme alaca\u011f\u0131 \u00f6denecek, kalan miktar olursa kat\u0131lma alaca\u011f\u0131 hesaplanacakt\u0131r. A\u2019n\u0131n denkle\u015ftirme alaca\u011f\u0131 40×1\/2=20 milyar TL\u2019dir. Bu miktar indirildikten sonra kalan miktar 20 milyar TL\u2019dir. Bunun yar\u0131s\u0131 ise, B\u2019nin kat\u0131lma alaca\u011f\u0131d\u0131r.<\/p>\n

                    [56] <\/span>K\u0131l\u0131\u00e7o\u011flu, 234; Acar, 99.<\/p>\n

                    [57]<\/span> Acar, 104.<\/p>\n

                    [58]<\/span> \u00dc\u00e7\u00fcnc\u00fc ki\u015filerin bu de\u011ferleri ba\u015fka kimselere devretmeleri durumunda, sonraki devralan
                    kimselere kar\u015f\u0131 TMK 229\/b.\u2019ye dayanarak talepte bulunma hakk\u0131 yoktur. Acar,
                    109.<\/p>\n

                    [59]<\/span> Ak\u0131nt\u00fcrk, 162; Acabey, 146; Acar, 108.<\/p>\n

                    [60] <\/span>K\u0131l\u0131\u00e7o\u011flu, 234.<\/p>\n

                    [61]<\/span><\/span> K\u0131l\u0131\u00e7o\u011flu, 235; Ak\u0131nt\u00fcrk, 163; Acar, 110.<\/span><\/p>\n

                    B) PAS\u0130FLER\u0130N HESABI<\/strong><\/h6>\n
                    \n
                      \n
                    1. DE\u011eER ARTI\u015e PAYI[62]<\/a> (TMK m. 227) (DAP)<\/strong><\/li>\n<\/ol>\n<\/h6>\n

                      De\u011fer art\u0131\u015f pay\u0131, T\u00fcrk Hukukuna yabanc\u0131 bir kavram de\u011fildir. Uygulamada, bir e\u015fin di\u011ferine ait bir mal\u0131n edinmesine kar\u015f\u0131l\u0131\u011f\u0131n\u0131 almadan yapt\u0131\u011f\u0131 katk\u0131n\u0131n tazmin edilmesi kabul edilmektedir. Yarg\u0131tay 2. Hukuk Dairesi, son y\u0131llarda verdi\u011fi kararlar\u0131nda, hak sahibi e\u015fin bu talebini kabul etmekte ve \u201ckatk\u0131 hakk\u0131\u201d ad\u0131 alt\u0131nda, bir e\u015fin kar\u015f\u0131l\u0131\u011f\u0131n\u0131 almadan, di\u011fer e\u015fin edindi\u011fi malda katk\u0131s\u0131 oran\u0131ndaki hakk\u0131n\u0131n parasal kar\u015f\u0131l\u0131\u011f\u0131n\u0131n tazmin edilmesine dair kararlar verilebilmektedir[63]<\/a>.<\/p>\n

                      Maddeye g\u00f6re, \u201cEs\u0327lerden biri dig\u0306erine ait bir mal\u0131n edinilmesine, iyiles\u0327tirilmesine veya korunmas\u0131na hic\u0327 ya da uygun bir kars\u0327\u0131l\u0131k almaks\u0131z\u0131n katk\u0131da bulunmus\u0327sa, tasfiye s\u0131ras\u0131nda bu malda ortaya c\u0327\u0131kan deg\u0306er art\u0131s\u0327\u0131 ic\u0327in katk\u0131s\u0131 oran\u0131nda alacak hakk\u0131na sahip olur ve bu alacak o mal\u0131n tasfiye s\u0131ras\u0131ndaki deg\u0306erine go\u0308re hesaplan\u0131r; bir deg\u0306er kayb\u0131 so\u0308z konusu oldug\u0306unda katk\u0131n\u0131n bas\u0327lang\u0131c\u0327taki deg\u0306eri esas al\u0131n\u0131r (f.1). Bo\u0308yle bir mal\u0131n daha o\u0308nce elden c\u0327\u0131kar\u0131lm\u0131s\u0327 olmas\u0131 ha\u0302linde ha\u0302kim, dig\u0306er es\u0327e o\u0308denecek alacag\u0306\u0131 hakkaniyete uygun olarak belirler(f.2). Es\u0327ler, yaz\u0131l\u0131 bir anlas\u0327mayla deg\u0306er art\u0131s\u0327\u0131ndan pay almaktan vazgec\u0327ebilecekleri gibi, pay oran\u0131n\u0131 da deg\u0306is\u0327tirebilirler (f.3).\u201d<\/p>\n

                      Burada, bir e\u015fin di\u011ferine ait mal\u0131n edinilmesine, iyile\u015ftirilmesine veya korunmas\u0131na olan katk\u0131lar\u0131n\u0131n ona \u00f6denmesi s\u00f6z konusudur. Katk\u0131da bulunan e\u015f kar\u015f\u0131l\u0131k almaks\u0131z\u0131n bunu yapm\u0131\u015fsa, bu durum di\u011fer e\u015f i\u00e7in haks\u0131z (sebepsiz) bir zenginle\u015fme olu\u015fturacakt\u0131r. TMK m. 227 bu  haks\u0131zl\u0131\u011f\u0131 gidermek amac\u0131yla getirilmi\u015ftir[64]<\/a>.<\/p>\n

                      \u015eartlar\u0131na bak\u0131ld\u0131\u011f\u0131nda;<\/p>\n