{"id":10249,"date":"2018-08-20T10:18:40","date_gmt":"2018-08-20T08:18:40","guid":{"rendered":"https:\/\/tunal-stb.de\/erken-emeklilikle-baglantili-olarak-maas-feragati-hemen-tahakkuk-eden-maas-yok\/"},"modified":"2023-07-21T09:35:21","modified_gmt":"2023-07-21T07:35:21","slug":"erken-emeklilikle-baglantili-olarak-maas-feragati-hemen-tahakkuk-eden-maas-yok","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/erken-emeklilikle-baglantili-olarak-maas-feragati-hemen-tahakkuk-eden-maas-yok\/","title":{"rendered":"Erken emeklilikle ba\u011flant\u0131l\u0131 olarak maa\u015f feragati hemen tahakkuk eden maa\u015f yok"},"content":{"rendered":"

Maa\u015f feragati – erken emeklilikle ba\u011flant\u0131l\u0131 – hemen tahakkuk eden maa\u015f yok<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=”5499″ img_size=”full”][ultimate_heading alignment=”left”]Gehaltsverzicht im Zusammenhang mit vorzeitigem Ruhestand kein sofort zuflie\u00dfender Arbeitslohn[\/ultimate_heading][vc_separator style=”shadow”]

Prensip olarak, gelirler,<\/h2>\n

Gelir, al\u0131c\u0131ya tahakkuk etti\u011finde vergi ama\u00e7l\u0131 olarak muhasebele\u015ftirilir. Cari \u00fccretler d\u00fczenli olarak \u00fccret \u00f6deme d\u00f6neminin (genellikle ay) sona erdi\u011fi takvim y\u0131l\u0131nda al\u0131nm\u0131\u015f say\u0131l\u0131r. Ancak, vergilendirme i\u00e7in \u00f6n ko\u015ful, \u00fccretin \u00e7al\u0131\u015fana fiilen<\/strong> tahakkuk etmi\u015f olmas\u0131 ve \u00e7al\u0131\u015fan\u0131n bu \u00fccret \u00fczerinde ekonomik olarak tasarruf edebilmesidir. \u0130\u015fveren ve \u00e7al\u0131\u015fan, \u00e7al\u0131\u015fana gelecekte \u00f6denmesi gereken \u00fccretlerin hemen \u00f6denmeyece\u011fi, ancak \u00fccretin daha sonraki bir serbest b\u0131rakma a\u015famas\u0131nda \u00f6denece\u011fi bir alacak bakiyesine<\/strong> veya \u00e7al\u0131\u015fma s\u00fcresi hesab\u0131na<\/strong> aktar\u0131laca\u011f\u0131 konusunda anla\u015f\u0131rlarsa, bu d\u00fczenli olarak (hemen vergilendirilebilir) bir giri\u015fe yol a\u00e7maz. Sadece muafiyet d\u00f6neminde kredi bakiyesinin daha sonra \u00f6denmesi \u00fccret giri\u015fini ve dolay\u0131s\u0131yla vergilendirmeyi tetikler.<\/p>\n

Federal Mali Mahkeme<\/h2>\n

(\u00fc\u00e7\u00fcnc\u00fc taraf)<\/strong> bir genel m\u00fcd\u00fcr\u00fcn mevcut \u00fccret \u00f6demesinden feragat etmesi (ihtilaf konusu olayda ayl\u0131k 6.000 avro) ve i\u015fverenin (GmbH) genel m\u00fcd\u00fcr\u00fcn erken emeklili\u011fi amac\u0131yla daha sonraki bir serbest b\u0131rakma a\u015famas\u0131nda bu maa\u015f feragatinden gelecekteki maa\u015f \u00f6demelerini finanse etmesi durumunda da ge\u00e7erli oldu\u011funa karar vermi\u015ftir<\/p>\n

Mahkemenin g\u00f6r\u00fc\u015f\u00fcne g\u00f6re, zaman de\u011feri hesab\u0131na yap\u0131lan eklemeler halihaz\u0131rda tahakkuk eden \u00fccretleri te\u015fkil etmemektedir<\/strong>. \u00c7al\u0131\u015fan\u0131n ne de\u011fer kredisi hesab\u0131n\u0131n \u00f6denmesini talep etme hakk\u0131 vard\u0131 ne de kredileri ba\u015fka bir \u015fekilde elden \u00e7\u0131karabilirdi.<\/p>\n

Federal Maliye Mahkemesi, ilgili zaman de\u011feri modellerinin (elveri\u015fli) vergi uygulamas\u0131n\u0131n – \u00f6nceki idari uygulamalar\u0131n aksine10 – sadece “normal” \u00e7al\u0131\u015fanlar i\u00e7in de\u011fil, ayn\u0131 zamanda bir GmbH’nin \u00fc\u00e7\u00fcnc\u00fc taraf genel m\u00fcd\u00fcrleri i\u00e7in de ge\u00e7erli oldu\u011funu a\u00e7\u0131k\u00e7a belirtmektedir.<\/p>\n

\u00d6te yandan, \u015funu da belirtmek gerekir,<\/h2>\n

Bir \u015firketin hakim <\/strong>hissedarlar\u0131 s\u00f6z konusu oldu\u011funda, bu hissedarlar\u0131n \u00fccretin vadesi geldi\u011finde halihaz\u0131rda bu \u00fccret \u00fczerinde tasarrufta bulunabilecekleri ve dolay\u0131s\u0131yla buna kar\u015f\u0131l\u0131k gelen geliri elde ettikleri varsay\u0131lmaktad\u0131r.<\/p>\n

 <\/p>\n

(Bu konuda daha fazla yorum ve bilgi 08\/2018 say\u0131l\u0131 bilgilendirme mektubumuzun 1. maddesinde bulunabilir).<\/strong><\/em><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>

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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[\/bsf-info-box]<\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Maa\u015f feragati – erken emeklilikle ba\u011flant\u0131l\u0131 – hemen tahakkuk eden maa\u015f yok [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading alignment=\"left\"]Gehaltsverzicht im Zusammenhang mit vorzeitigem Ruhestand kein sofort zuflie\u00dfender Arbeitslohn[\/ultimate_heading][vc_separator style=\"shadow\"]Prensip olarak, gelirler, Gelir, al\u0131c\u0131ya tahakkuk etti\u011finde vergi ama\u00e7l\u0131 olarak muhasebele\u015ftirilir. Cari \u00fccretler d\u00fczenli olarak \u00fccret \u00f6deme d\u00f6neminin (genellikle ay) sona erdi\u011fi takvim y\u0131l\u0131nda al\u0131nm\u0131\u015f say\u0131l\u0131r. Ancak, vergilendirme i\u00e7in \u00f6n...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,1016,911],"tags":[1017],"class_list":["post-10249","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-emeklilik","category-uecretler","tag-maas-feragati"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10249","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=10249"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10249\/revisions"}],"predecessor-version":[{"id":10301,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10249\/revisions\/10301"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=10249"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=10249"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=10249"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}