{"id":10206,"date":"2018-08-27T08:34:57","date_gmt":"2018-08-27T06:34:57","guid":{"rendered":"https:\/\/tunal-stb.de\/bir-arabanin-marjinal-olarak-calisan-bir-ese-devredilmesine-izin-verilebilir-mi\/"},"modified":"2023-07-21T09:35:21","modified_gmt":"2023-07-21T07:35:21","slug":"bir-arabanin-marjinal-olarak-calisan-bir-ese-devredilmesine-izin-verilebilir-mi","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/bir-arabanin-marjinal-olarak-calisan-bir-ese-devredilmesine-izin-verilebilir-mi\/","title":{"rendered":"Bir araban\u0131n marjinal olarak \u00e7al\u0131\u015fan bir e\u015fe devredilmesine izin verilebilir mi?"},"content":{"rendered":"

Marjinal olarak \u00e7al\u0131\u015fan e\u015f – devir – araba – izin verilebilir mi?<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”\u00dcberlassung eines PKW an geringf\u00fcgig besch\u00e4ftigten Ehepartner zul\u00e4ssig?” alignment=”left” margin_design_tab_text=””][\/ultimate_heading][vc_separator style=”shadow”]

Marjinal bir istihdam ili\u015fkisi (mini i\u015f) i\u00e7in<\/h2>\n

\u00f6zel d\u00fczenlemeler ge\u00e7erlidir: Maa\u015f d\u00fczenli olarak ayl\u0131k 450 Euro’yu a\u015fm\u0131yorsa, \u00fccret vergisi amac\u0131yla maa\u015f\u0131n %2’si oran\u0131nda sabit bir vergi oran\u0131 dikkate al\u0131n\u0131r; baz\u0131 durumlarda sosyal sigorta i\u00e7in \u00f6zel katk\u0131 oranlar\u0131 uygulan\u0131r.<\/p>\n

Prensip olarak, a\u015fa\u011f\u0131daki hususlar \u00e7er\u00e7evesinde<\/h2>\n

Marjinal bir istihdam ili\u015fkisi s\u00f6z konusu oldu\u011funda, \u00e7al\u0131\u015fana \u00f6zel kullan\u0131m\u0131 i\u00e7in %1 kural\u0131na g\u00f6re vergilendirilen bir \u015firket arac\u0131 da sa\u011flanabilir. K\u00f6ln Mali Mahkemesi, her iki d\u00fczenlemenin (marjinal istihdam ve %1 d\u00fczenlemesi) kombinasyonuna, e\u015fler aras\u0131 bir istihdam ili\u015fkisi olmas\u0131 halinde de izin verilip verilemeyece\u011fi sorusunu ele alm\u0131\u015ft\u0131r. Bir anla\u015fmazl\u0131kta, araban\u0131n \u00f6zel kullan\u0131m\u0131ndan elde edilen parasal fayda, marjinal istihdamdan elde edilen \u00fccretten mahsup edildi ve sonu\u00e7ta ayda sadece 15 avroluk bir maa\u015f \u00f6dendi. Mahkeme, bu anla\u015fman\u0131n emsal kar\u015f\u0131la\u015ft\u0131rmas\u0131na uygun oldu\u011funa ve dolay\u0131s\u0131yla e\u015fler aras\u0131ndaki istihdam ili\u015fkisinin tan\u0131nmas\u0131 gerekti\u011fine karar vermi\u015ftir. De\u011ferlendirme, \u00f6rne\u011fin ayak i\u015fleri gibi fiili i\u015f kullan\u0131m\u0131n\u0131n kapsam\u0131n\u0131 ve arac\u0131n de\u011ferini de i\u00e7ermelidir. Bu nedenle i\u015fveren, araba i\u00e7in yap\u0131lan harcamalar\u0131 ve e\u015finin maa\u015f\u0131n\u0131 i\u015f gideri olarak dikkate alabilir.<\/p>\n

Ayr\u0131ca durum,<\/h2>\n

mini i\u015f \u00e7er\u00e7evesinde e\u015fe masraf payla\u015f\u0131m\u0131 olmaks\u0131z\u0131n \u00fccretsiz ve s\u0131n\u0131rs\u0131z \u00f6zel kullan\u0131m izni verilmi\u015f olmas\u0131 mahkeme i\u00e7in bir rol oynamam\u0131\u015ft\u0131r. Bu da mant\u0131ks\u0131z de\u011fildi \u00e7\u00fcnk\u00fc %1 kural\u0131na g\u00f6re belirlenen \u00fccret pay\u0131, \u00f6zel olarak yap\u0131lan kilometre miktar\u0131ndan ba\u011f\u0131ms\u0131zd\u0131. Ancak mahkeme, marjinal bir i\u015f ili\u015fkisi ba\u011flam\u0131nda hangi durumlarda ara\u00e7 sa\u011flanmas\u0131n\u0131n ola\u011fan olmad\u0131\u011f\u0131 (veya art\u0131k ola\u011fan olmad\u0131\u011f\u0131) konusunda genel bir deneyim kural\u0131 bulunmad\u0131\u011f\u0131n\u0131 da kabul etmi\u015ftir.<\/p>\n

Her iki davada da K\u00f6ln Mali Mahkemesi’nin kararlar\u0131na kar\u015f\u0131 temyiz ba\u015fvurusunda bulunuldu\u011fu i\u00e7in, Federal Mali Mahkeme’nin bu konuda nas\u0131l bir karar verece\u011fi hen\u00fcz belli de\u011fil.<\/h3>\n

 <\/p>\n

(Bu konuda daha fazla yorum ve bilgi 08\/2018 say\u0131l\u0131 bilgilendirme mektubumuzun 7. maddesinde bulunabilir).<\/strong><\/em><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>

[vc_masonry_media_grid grid_id=”vc_gid:1535351490702-3e54d63b-f2ae-0″ include=”6226,6225,6224″][bsf-info-box icon=”Defaults-envelope-o” icon_size=”32″ pos=”left”]\n
\n

A) Newsletter bestellen<\/strong><\/h2>\n

Immer gut informiert sein, verpassen Sie keine Neuigkeiten mehr! Mit unserem Newsletter-Service erhalten Sie stets aktuelle Informationen rund um unsere Kanzlei und dies bequem per E-Mail (z.B. ge\u00e4nderte \u00d6ffnungszeiten usw.). Selbstverst\u00e4ndlich k\u00f6nnen Sie sich jederzeit problemlos vom Newsletter wieder abmelden. Am Ende eines jeden Newsletters finden Sie einen entsprechenden Abmeldelink. Geben Sie dazu einfach Ihre E-Mail Adresse ein\u2026<\/p>\n

<\/div>\n

B) Informationsbrief abonnieren<\/strong><\/h2>\n
\n

Bequem per E-Mail. Zur Anmeldung einfach Ihre E-Mailadresse eingeben und schon bekommen Sie die aktuellste Version unseres Informationsbriefes zugesandt.
\nIhr Vorteil bei Registrierung: Sie erhalten diesen immer aktuell zum Anfang<\/strong> eines jeden Monats.<\/strong><\/p>\n

<\/div>\n

C) Blog via E-Mail abonnieren<\/strong><\/h2>\n
\n
\n

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[\/bsf-info-box]<\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Marjinal olarak \u00e7al\u0131\u015fan e\u015f – devir – araba – izin verilebilir mi? [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"\u00dcberlassung eines PKW an geringf\u00fcgig besch\u00e4ftigten Ehepartner zul\u00e4ssig?\" alignment=\"left\" margin_design_tab_text=\"\"][\/ultimate_heading][vc_separator style=\"shadow\"]Marjinal bir istihdam ili\u015fkisi (mini i\u015f) i\u00e7in \u00f6zel d\u00fczenlemeler ge\u00e7erlidir: Maa\u015f d\u00fczenli olarak ayl\u0131k 450 Euro’yu a\u015fm\u0131yorsa, \u00fccret vergisi amac\u0131yla maa\u015f\u0131n %2’si oran\u0131nda sabit bir vergi oran\u0131 dikkate al\u0131n\u0131r; baz\u0131...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[927,548,1010],"tags":[952,707,1011,1012],"class_list":["post-10206","post","type-post","status-publish","format-standard","hentry","category-araba","category-bilgi-mektubu","category-es","tag-araba","tag-es","tag-kuecuek","tag-transfer-tr"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10206","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=10206"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10206\/revisions"}],"predecessor-version":[{"id":10251,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10206\/revisions\/10251"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=10206"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=10206"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=10206"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}