{"id":10111,"date":"2018-11-05T12:23:32","date_gmt":"2018-11-05T11:23:32","guid":{"rendered":"https:\/\/tunal-stb.de\/son-vergi-tarihleri-ve-2018-sonu-icin-notlar-sirketler-boeluem-ii\/"},"modified":"2023-07-21T09:35:03","modified_gmt":"2023-07-21T07:35:03","slug":"son-vergi-tarihleri-ve-2018-sonu-icin-notlar-sirketler-boeluem-ii","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/son-vergi-tarihleri-ve-2018-sonu-icin-notlar-sirketler-boeluem-ii\/","title":{"rendered":"Son vergi tarihleri ve 2018 sonu i\u00e7in notlar, \u015firketler B\u00f6l\u00fcm II"},"content":{"rendered":"

Son Vergi Tarihleri – Notlar – 2018 Y\u0131l Sonu – \u0130\u015f D\u00fcnyas\u0131 – B\u00f6l\u00fcm II<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Steuertermine – Hinweise – Jahresende 2018 – Unternehmen – Teil II” alignment=”left”][\/ultimate_heading][vc_separator css=”.vc_custom_1541412654549{margin-bottom: 10% !important;}”]<\/div><\/div><\/div><\/div><\/section>

K\u00fc\u00e7\u00fck ve orta \u00f6l\u00e7ekli i\u015fletmeler i\u00e7in \u00f6zel amortisman<\/h2>\n

Esnaf ve serbest meslek sahiplerinin ta\u015f\u0131n\u0131r sabit k\u0131ymet edinimi ve \u00fcretimi durumunda, normal amortismana ek olarak giderlerin %20’sine kadar olan k\u0131sm\u0131 ayr\u0131ca amortismana tabi tutulabilir (bkz. \u00a7 7g EStG). \u00d6zel amortisman, y\u0131l sonuna kadar sat\u0131n al\u0131nm\u0131\u015f veya \u00fcretilmi\u015fse 2018 i\u00e7in tam olarak uygundur.<\/p>\n

At planl\u0131<\/strong> Yat\u0131r\u0131mlar a\u015fa\u011f\u0131daki hususlar dikkate al\u0131narak yap\u0131labilir Yat\u0131r\u0131m indirimi<\/strong> \u00d6ng\u00f6r\u00fclen sat\u0131n alma veya \u00fcretim maliyetlerinin %40’\u0131 tutar\u0131nda – azami 200.000 Euro’ya kadar – amortisman\u0131n vergi etkisi \u00f6ne \u00e7ekilebilir; \u00f6zel amortisman daha sonra yat\u0131r\u0131m s\u0131ras\u0131nda ek olarak talep edilebilir (bu 3 y\u0131l i\u00e7inde ger\u00e7ekle\u015firse). \u00d6n ko\u015ful, varl\u0131klar\u0131n en az\u0131ndan yat\u0131r\u0131m\u0131 takip eden mali y\u0131l\u0131n sonuna kadar Almanya’da (neredeyse) yaln\u0131zca ticari<\/strong> ama\u00e7larla kullan\u0131lmas\u0131d\u0131r<\/strong>.<\/p>\n

Yat\u0131r\u0131m indirimi tutar\u0131 sadece a\u015fa\u011f\u0131daki b\u00fcy\u00fckl\u00fck kriterlerinin kar\u015f\u0131lanmas\u0131 halinde talep edilebilir: Bilan\u00e7o d\u00fczenleyenler i\u00e7in, i\u015f y\u0131l\u0131 sonundaki i\u015fletme varl\u0131klar\u0131 235.000 Euro’yu a\u015famaz, \u00e7ift\u00e7iler ve ormanc\u0131lar i\u00e7in ekonomik de\u011fer 125.000 Euro’yu a\u015famaz; kar\u0131 gelir tablosu arac\u0131l\u0131\u011f\u0131yla belirleyen giri\u015fimciler i\u00e7in,
\n100.000 Euro’luk bir kar s\u0131n\u0131r\u0131 ge\u00e7erlidir. \u00d6zel amortisman indirimlerinin talep edilmesine ili\u015fkin olarak, varl\u0131\u011f\u0131n edinilmesinden \u00f6nceki y\u0131la ait b\u00fcy\u00fckl\u00fck s\u0131n\u0131rlar\u0131n\u0131n ge\u00e7erli oldu\u011fu unutulmamal\u0131d\u0131r.<\/p>\n

D\u00fc\u015f\u00fck de\u011ferli varl\u0131klar<\/h2>\n

Sat\u0131n alma veya \u00fcretim maliyetlerinin 800 Avro<\/strong> ‘yu a\u015fmamas\u0131 halinde, 31 Aral\u0131k <\/strong>2018<\/strong> tarihine kadar edinilen amortismana tabi, ta\u015f\u0131nabilir<\/strong> ve ba\u011f\u0131ms\u0131z olarak kullan\u0131labilir varl\u0131klar\u0131n tamam\u0131 2018 y\u0131l\u0131nda gider yaz\u0131labilir.
\n1.000 Euro’ya kadar olan varl\u0131klar i\u00e7in, k\u00e2rdan elde edilen gelir durumunda y\u0131ll\u0131k %20 oran\u0131nda amortismana tabi tutulacak toplu<\/strong> bir kalem<\/strong> olu\u015fturulmas\u0131 (iste\u011fe ba\u011fl\u0131 olarak) m\u00fcmk\u00fcnd\u00fcr; bu durumda, bu y\u0131l i\u00e7inde sat\u0131n alma veya \u00fcretim maliyetleri i\u00e7in edinilen di\u011fer t\u00fcm varl\u0131klar i\u00e7in yaln\u0131zca 250 Euro tutar\u0131na kadar an\u0131nda amortismana izin verilir.<\/p>\n

Gelir fazlas\u0131 i\u00e7in (\u00f6rne\u011fin serbest meslek d\u0131\u015f\u0131 \u00e7al\u0131\u015fma, kiralama ve leasing) sadece 800 Euro kural\u0131 ge\u00e7erlidir.<\/p>\n

\u00c7ekilmemi\u015f karlardan yararlanma<\/h2>\n

Bilan\u00e7o<\/strong> haz\u0131rlayan t\u00fcccarlar, serbest meslek sahipleri ya da \u00e7ift\u00e7iler ve ormanc\u0131lar, 2018’de \u00e7ekilmemi\u015f k\u00e2rlar\u0131n\u0131n (sadece) %28,25<\/strong> gelir vergisi oran\u0131 \u00fczerinden vergilendirilmesi i\u00e7in ba\u015fvuruda<\/strong> bulunabilirler (bkz. \u00a7 34a EStG). Ba\u015fvuru, her bir i\u015fletme veya ortak giri\u015fimci i\u00e7in, ortakl\u0131klarda ortaklar s\u00f6z konusu oldu\u011funda, %10’dan fazla kar kat\u0131l\u0131m\u0131 veya 10.000 Euro’dan fazla kar pay\u0131 i\u00e7in ayr\u0131 ayr\u0131 sunulabilir.<\/p>\n

Vergiler d\u00fc\u015f\u00fcld\u00fckten sonra kalan k\u00e2r daha sonraki bir tarihte \u00e7ekilirse, m\u00fcteakip vergilendirme<\/strong> %25<\/strong> oran\u0131nda ger\u00e7ekle\u015fir.<\/p>\n

G\u00f6n\u00fcll\u00fc i\u015f varl\u0131klar\u0131<\/h2>\n

A\u011f\u0131rl\u0131kl\u0131 olarak ticari ama\u00e7larla kullan\u0131lmayan, ancak i\u015fle belirli bir nesnel ba\u011flant\u0131s\u0131 olan varl\u0131klar, ticari kullan\u0131m\u0131n en az %10<\/strong> olmas\u0131, ancak en fazla %50<\/strong> olmas\u0131 halinde ticari varl\u0131klara tahsis edilebilir (iste\u011fe ba\u011fl\u0131 ticari varl\u0131klar olarak adland\u0131r\u0131l\u0131r). Bu, k\u00e2r belirleme y\u00f6ntemine bak\u0131lmaks\u0131z\u0131n, yani hem bilan\u00e7o d\u00fczenleyenler hem de k\u00e2rlar\u0131n\u0131 gelir tablosu arac\u0131l\u0131\u011f\u0131yla belirleyen vergi m\u00fckellefleri (\u00f6rne\u011fin serbest meslek sahipleri) i\u00e7in ge\u00e7erlidir.<\/p>\n

Ticari veya \u00f6zel varl\u0131klara tahsis<\/strong>, cari muhasebede<\/strong> bir katk\u0131 veya para \u00e7ekme yoluyla zaman\u0131nda<\/strong> yap\u0131lmal\u0131d\u0131r. \u00d6zellikle y\u0131l sonunda a\u015fa\u011f\u0131dakilerin olup olmad\u0131\u011f\u0131 kontrol edilmelidir
\nbir varl\u0131\u011f\u0131n iste\u011fe ba\u011fl\u0131 bir i\u015fletme varl\u0131\u011f\u0131 olarak muamele g\u00f6rmeye devam etmesi; b\u00f6yle bir durum s\u00f6z konusu de\u011filse, cari muhasebe ba\u011flam\u0131nda buna kar\u015f\u0131l\u0131k gelen bir geri \u00e7ekmenin (net geliri etkileyen) yap\u0131lmas\u0131
\nz. \u00f6rne\u011fin Aral\u0131k ay\u0131 i\u00e7in.<\/p>\n

 <\/p>\n

(Bu konuda daha fazla yorum, bilgi ve \u00f6rnek 10\/2018 say\u0131l\u0131 bilgilendirme mektubumuzun<\/a> \u015firketler i\u00e7in ekler b\u00f6l\u00fcm\u00fcnde bulunabilir).<\/em><\/strong><\/h3>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>
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