{"id":10067,"date":"2018-09-05T10:16:08","date_gmt":"2018-09-05T08:16:08","guid":{"rendered":"https:\/\/tunal-stb.de\/bir-yan-sirket-icin-yapilan-calismalar-icin-de-kismi-gelir-proseduerue\/"},"modified":"2023-07-21T09:35:20","modified_gmt":"2023-07-21T07:35:20","slug":"bir-yan-sirket-icin-yapilan-calismalar-icin-de-kismi-gelir-proseduerue","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/bir-yan-sirket-icin-yapilan-calismalar-icin-de-kismi-gelir-proseduerue\/","title":{"rendered":"Bir yan \u015firket i\u00e7in yap\u0131lan \u00e7al\u0131\u015fmalar i\u00e7in de k\u0131smi gelir prosed\u00fcr\u00fc"},"content":{"rendered":"

K\u0131smi gelir prosed\u00fcr\u00fc – Faaliyet – Ba\u011fl\u0131 \u015firket<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Teileink\u00fcnfteverfahren auch bei T\u00e4tigkeit f\u00fcr eine Tochtergesellschaft” alignment=”left” margin_design_tab_text=””][\/ultimate_heading][vc_separator style=”shadow”]

\u00d6zel sermaye kazan\u00e7lar\u0131n\u0131n vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc<\/h2>\n

sermaye kazanc\u0131 vergisi indirimi ile d\u00fczenli olarak telafi edilmektedir. Standart gelir vergisi y\u00fck\u00fcn\u00fcn %25’lik sermaye kazanc\u0131 vergisinden daha d\u00fc\u015f\u00fck olmas\u0131 halinde, yat\u0131r\u0131m gelirinin gelir vergisi matrah\u0131na dahil edilmesi ve sermaye kazanc\u0131 vergisinin mahsup edilmesi i\u00e7in ba\u015fvuruda bulunulabilir (lehte inceleme olarak adland\u0131r\u0131l\u0131r). Bununla birlikte, tasarruf sahiplerinin 801 Euro’luk g\u00f6t\u00fcr\u00fc tutar\u0131na ek olarak (evli \u00e7iftler bu tutar\u0131 iki kat\u0131na \u00e7\u0131kar\u0131r), ger\u00e7ek gelirle ilgili harcamalar kural olarak dikkate al\u0131namaz. Bununla birlikte, bir \u015firketin hissedarlar\u0131 i\u00e7in, a\u015fa\u011f\u0131daki durumlarda ek bir se\u00e7im hakk\u0131 vard\u0131r<\/p>\n

– kat\u0131l\u0131m\u0131n en az %25 olmas\u0131
\nveya
\n– Hissedarl\u0131k oran\u0131 en az %1’dir ve \u015firket i\u00e7in profesyonel faaliyet yoluyla \u015firketin ekonomik faaliyeti \u00fczerinde \u00f6nemli bir giri\u015fimci etkisi uygulanabilir.<\/p>\n

Bu durumlarda<\/strong>, kar da\u011f\u0131t\u0131mlar\u0131n\u0131n %60’\u0131n\u0131n de\u011ferlendirmeye dahil edilmesi i\u00e7in ba\u015fvuruda bulunmak m\u00fcmk\u00fcnd\u00fcr<\/strong> (sermaye kazanc\u0131 vergisinin tam olarak kredilendirilmesiyle); kat\u0131l\u0131mla ba\u011flant\u0131l\u0131 masraflar\u0131n %60’\u0131 daha sonra gelirle ilgili masraflar olarak d\u00fc\u015f\u00fclebilir (k\u0131smi gelir prosed\u00fcr\u00fc olarak adland\u0131r\u0131l\u0131r).<\/p>\n

S\u00f6z konusu olan \u015fuydu,<\/h2>\n

Hissedarl\u0131k oran\u0131n\u0131n %25’ten az olmas\u0131 durumunda, faaliyetin m\u00fcnhas\u0131ran bir ba\u011fl\u0131 \u015firket i\u00e7in y\u00fcr\u00fct\u00fclmesi halinde de bir \u015firket “i\u00e7in” faaliyet g\u00f6sterilip g\u00f6sterilmeyece\u011fi. Federal Mali Mahkeme \u015fimdi bunu teyit etmi\u015ftir.<\/strong> Bu nedenle, ana \u015firkette k\u00fc\u00e7\u00fck bir hissedarl\u0131k ve m\u00fcnhas\u0131ran bir ba\u011fl\u0131 \u015firket i\u00e7in bir faaliyet olmas\u0131 halinde, gelirin (sadece) %60 oran\u0131nda vergilendirilmesi (gelirle ilgili giderlerin k\u0131smi indirimi dahil) se\u00e7ene\u011fi de sunulmaktad\u0131r. Yasan\u0131n mevcut versiyonu, faaliyet nedeniyle (ana) \u015firketin faaliyetleri \u00fczerinde “\u00f6nemli bir giri\u015fimci etkisi” olmas\u0131n\u0131 gerektirdi\u011finden, yaln\u0131zca ba\u011fl\u0131 ortakl\u0131kta ilgili bir faaliyet de\u011fil, ayn\u0131 zamanda muhtemelen ba\u011fl\u0131 ortakl\u0131\u011f\u0131n ana \u015firket i\u00e7in belirli bir ekonomik \u00f6nemi de gerekecektir.<\/p>\n

 <\/p>\n

(Bu konuda daha fazla yorum ve bilgi 09\/2018 say\u0131l\u0131 bilgilendirme mektubumuzun 1. maddesinde bulunabilir).<\/strong><\/em><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>

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<\/div>\n<\/div>\n[\/bsf-info-box]<\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"K\u0131smi gelir prosed\u00fcr\u00fc – Faaliyet – Ba\u011fl\u0131 \u015firket [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Teileink\u00fcnfteverfahren auch bei T\u00e4tigkeit f\u00fcr eine Tochtergesellschaft\" alignment=\"left\" margin_design_tab_text=\"\"][\/ultimate_heading][vc_separator style=\"shadow\"]\u00d6zel sermaye kazan\u00e7lar\u0131n\u0131n vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc sermaye kazanc\u0131 vergisi indirimi ile d\u00fczenli olarak telafi edilmektedir. Standart gelir vergisi y\u00fck\u00fcn\u00fcn %25’lik sermaye kazanc\u0131 vergisinden daha d\u00fc\u015f\u00fck olmas\u0131 halinde, yat\u0131r\u0131m gelirinin gelir vergisi matrah\u0131na dahil edilmesi ve sermaye...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,712],"tags":[996,995],"class_list":["post-10067","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-sirketler","tag-bagli-ortaklik","tag-kismi-gelir-proseduerue"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10067","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=10067"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10067\/revisions"}],"predecessor-version":[{"id":10282,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10067\/revisions\/10282"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=10067"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=10067"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=10067"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}