{"id":10059,"date":"2018-10-06T12:57:13","date_gmt":"2018-10-06T10:57:13","guid":{"rendered":"https:\/\/tunal-stb.de\/isverene-bir-ev-ofis-kiralandiginda-gelirle-ilgili-giderlerin-duesuelmesi\/"},"modified":"2023-07-21T09:35:21","modified_gmt":"2023-07-21T07:35:21","slug":"isverene-bir-ev-ofis-kiralandiginda-gelirle-ilgili-giderlerin-duesuelmesi","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/isverene-bir-ev-ofis-kiralandiginda-gelirle-ilgili-giderlerin-duesuelmesi\/","title":{"rendered":"\u0130\u015fverene bir ev ofis kiraland\u0131\u011f\u0131nda gelirle ilgili giderlerin d\u00fc\u015f\u00fclmesi"},"content":{"rendered":"

Gelirle ilgili giderlerin d\u00fc\u015f\u00fclmesi – ev ofisinin i\u015fverene kiralanmas\u0131<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Werbungskostenabzug bei Vermietung eines Homeoffice an den Arbeitgeber” alignment=”left” margin_design_tab_text=””][\/ultimate_heading][vc_separator style=”shadow”]

Gelirle ilgili harcamalar\u0131n tam olarak d\u00fc\u015f\u00fclmesi<\/h2>\n

Bir ev ofis i\u00e7in genel olarak sadece t\u00fcm i\u015f ve mesleki faaliyetin merkezini olu\u015fturuyorsa dikkate al\u0131nabilir; faaliyet i\u00e7in ba\u015fka bir i\u015fyeri yoksa, masraflar y\u0131lda sadece 1.250 Euro’ya kadar d\u00fc\u015f\u00fclebilir. \u015eimdiye kadar, gelirle ilgili harcamalar\u0131n tam<\/strong> olarak d\u00fc\u015f\u00fclmesi, vergi ama\u00e7l\u0131 olarak tan\u0131nan ev ofisinin \u00e7al\u0131\u015fandan i\u015fverenine kiralanmas\u0131yla sa\u011flanabiliyordu.<\/p>\n

Vergiye tabi bir kiralama<\/h2>\n

sadece i\u015fverenin<\/strong> a\u011f\u0131rl\u0131kl\u0131 bir ticari menfaati<\/strong> varsa mevcuttur, b\u00f6ylece kira \u00f6demeleri \u00fccret de\u011fil, kiralama ve leasing geliri te\u015fkil eder. Di\u011ferlerinin yan\u0131 s\u0131ra, bu ama\u00e7la yaz\u0131l\u0131 bir anla\u015fma yap\u0131lmal\u0131d\u0131r. Ancak kural olarak, \u00e7al\u0131\u015fan\u0131n i\u015fletmede ba\u015fka bir i\u015fi olmas\u0131 halinde i\u015fverenin menfaati oldu\u011fu varsay\u0131lamaz.<\/p>\n

Vergi makamlar\u0131<\/h2>\n

\u015fimdiye kadar bu durumlarda gelir elde etme niyetinin varl\u0131\u011f\u0131n\u0131 varsaym\u0131\u015f ve b\u00f6ylece s\u00fcrekli olarak geliri a\u015fsa bile giderlerin vergisel a\u00e7\u0131dan dikkate al\u0131nmas\u0131na olanak sa\u011flam\u0131\u015ft\u0131r. Ancak Federal Maliye Mahkemesi yak\u0131n tarihli bir karar\u0131nda, bu t\u00fcr durumlarda gelir fazlas\u0131 yaratma genel niyetini reddetmi\u015ftir; bu her zaman m\u00fcnferit durumda kan\u0131tlanmal\u0131d\u0131r. Sonu\u00e7 olarak, gelirle ilgili giderlerin d\u00fc\u015f\u00fclmesi ancak pozitif bir fazla tahmini<\/strong> ile m\u00fcmk\u00fcnd\u00fcr. Tesislerin \u00e7al\u0131\u015fan\u0131n \u00f6zel konutunun i\u00e7inde veya d\u0131\u015f\u0131nda olmas\u0131 \u00f6nemli de\u011fildir.<\/p>\n

 <\/p>\n

(Bu konuda daha fazla yorum ve bilgi 10\/2018 say\u0131l\u0131 bilgilendirme mektubumuzun 4. maddesinde bulunabilir).<\/strong><\/em><\/p>\n<\/div><\/div>[vc_masonry_media_grid grid_id=”vc_gid:1538823295675-f0f6d667-8447-6″ include=”6226,6225,6224″][bsf-info-box icon=”Defaults-envelope-o” icon_size=”32″ pos=”left”]\n

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Geben Sie Ihre E-Mail-Adresse an, um diesen Blog zu abonnieren und Benachrichtigungen \u00fcber neue Beitr\u00e4ge via E-Mail zu erhalten.<\/p>\n<\/div>\n<\/form>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n[\/bsf-info-box]<\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Gelirle ilgili giderlerin d\u00fc\u015f\u00fclmesi – ev ofisinin i\u015fverene kiralanmas\u0131 [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Werbungskostenabzug bei Vermietung eines Homeoffice an den Arbeitgeber\" alignment=\"left\" margin_design_tab_text=\"\"][\/ultimate_heading][vc_separator style=\"shadow\"]Gelirle ilgili harcamalar\u0131n tam olarak d\u00fc\u015f\u00fclmesi Bir ev ofis i\u00e7in genel olarak sadece t\u00fcm i\u015f ve mesleki faaliyetin merkezini olu\u015fturuyorsa dikkate al\u0131nabilir; faaliyet i\u00e7in ba\u015fka bir i\u015fyeri yoksa, masraflar y\u0131lda sadece 1.250 Euro’ya...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,992,967,881],"tags":[993],"class_list":["post-10059","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-ev-ofis","category-kiralama-ve-leasing","category-reklam-maliyetleri","tag-ev-ofis-tr"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10059","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/comments?post=10059"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10059\/revisions"}],"predecessor-version":[{"id":10294,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10059\/revisions\/10294"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=10059"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=10059"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=10059"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}