{"id":10295,"date":"2018-10-30T10:37:05","date_gmt":"2018-10-30T09:37:05","guid":{"rendered":"https:\/\/tunal-stb.de\/vergi-tarihleri-ve-2018-sonu-icin-notlar\/"},"modified":"2023-07-21T09:35:20","modified_gmt":"2023-07-21T07:35:20","slug":"vergi-tarihleri-ve-2018-sonu-icin-notlar","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/vergi-tarihleri-ve-2018-sonu-icin-notlar\/","title":{"rendered":"Vergi tarihleri ve 2018 sonu i\u00e7in notlar"},"content":{"rendered":"

Vergi tarihleri – Notlar – 2018 y\u0131l sonu – \u00e7al\u0131\u015fanlar i\u00e7in
\n<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Steuerliche Termine und Hinweise zum Jahresende 2018 f\u00fcr Arbeitnehmer” alignment=”left”][\/ultimate_heading][vc_separator css=”.vc_custom_1540887055626{margin-bottom: 10% !important;}”]

Son ba\u015fvuru ve teslim tarihleri<\/h2>\n

\u00dccret vergisi kesintisi \u00f6zellikleri<\/strong> (\u00f6rne\u011fin vergi s\u0131n\u0131f\u0131, \u00e7ocuk \u00f6denekleri, kilise vergisi \u00f6zellikleri), kay\u0131t makamlar\u0131ndan gelen verilere dayanarak vergi makamlar\u0131 taraf\u0131ndan d\u00fczenli olarak otomatik olarak olu\u015fturulur ve i\u015fverenin elektronik olarak almas\u0131 i\u00e7in haz\u0131r hale getirilir. Cari y\u0131l i\u00e7in \u00f6zelliklerde bir de\u011fi\u015fiklik<\/strong>, \u00e7al\u0131\u015fan taraf\u0131ndan en ge\u00e7 30 Kas\u0131m 2018<\/strong> tarihine kadar vergi dairesinden talep edilebilir.<\/p>\n

\u00dccret vergisi<\/strong> indirimleri (\u00f6rne\u011fin gelirle ilgili giderler, \u00f6zel giderler veya ola\u011fan\u00fcst\u00fc y\u00fckler i\u00e7in) genellikle sadece ba\u015fvuru \u00fczerine dikkate al\u0131n\u0131r. \u00d6n ko\u015ful, hesaba kat\u0131lacak \u00f6deneklerin toplam\u0131n\u0131n 600 avrodan (ba\u015fvuru s\u0131n\u0131r\u0131) fazla olmas\u0131d\u0131r; gelirle ilgili harcamalar<\/strong> ancak 1.000 avroyu a\u015fmalar\u0131 halinde bu toplama dahil edilir. Ekim 2018’den itibaren, 2019<\/strong> y\u0131l\u0131<\/strong> i\u00e7in en fazla iki takvim y\u0131l\u0131<\/strong> boyunca dikkate al\u0131nacak bir \u00fccret vergisi indirimi talep edilebilir; bu s\u00fcre i\u00e7inde ko\u015fullar de\u011fi\u015firse, \u00f6denek ayarlanabilir. \u0130\u00e7inde bulundu\u011fumuz 2018 y\u0131l\u0131 i\u00e7in 30 Kas\u0131m 2018<\/strong> tarihine kadar vergi dairesine ba\u015fvuruda bulunulabilir.<\/p>\n

31 Aral\u0131k 2018<\/strong> tarihine kadar, tarhiyata tabi olmayan \u00e7al\u0131\u015fanlar 2014 y\u0131l\u0131 gelir vergisi<\/strong> tarhiyat\u0131 i\u00e7in ba\u015fvuruda bulunabilirler (ba\u015fvuru tarhiyat\u0131 olarak adland\u0131r\u0131l\u0131r).<\/p>\n

 <\/p>\n

\u00dccret vergisi kesintisi yap\u0131lmayan \u00fccretler<\/h2>\n

2019<\/strong> y\u0131l\u0131 i\u00e7in vergiden muaf temel tutar\u0131n 9.168 Avro (evli \u00e7iftler i\u00e7in 18.336 Avro) olmas\u0131 beklenmektedir. Vergiden muaf temel \u00f6dene\u011fin miktar\u0131, \u00f6rne\u011fin hangi ayl\u0131k \u00fccretlere<\/strong> kadar \u00fccret vergisi<\/strong> \u00f6denmeyece\u011finin belirlenmesinde \u00f6nemlidir…<\/p>\n

 <\/p>\n

Gelir fazlas\u0131 i\u00e7in saklama y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc<\/h2>\n

\u00d6zel \u015fah\u0131slar da, bir \u00f6nceki takvim y\u0131l\u0131nda istihdamdan, kiralama ve leasingden ve varsa nihai stopaj vergisi prosed\u00fcr\u00fcne tabi olmayan yat\u0131r\u0131m gelirlerinden elde edilen pozitif<\/strong> gelirlerin toplam\u0131 500.000 Euro<\/strong> ‘dan (varsa e\u015f ba\u015f\u0131na) fazlaysa<\/strong>, bir saklama y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcne tabidir (bkz. Alman Mali Kanunu – AO \u00a7 147a). Bu durumda, takip eden y\u0131l\u0131n ba\u015f\u0131ndan itibaren, gelir ve bu gelire ili\u015fkin reklam giderlerine ili\u015fkin kay\u0131t ve belgelerin prensip olarak 6 y\u0131l<\/strong> s\u00fcreyle saklanmas\u0131 gerekmektedir. Verileri saklama y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc, i\u015f sekt\u00f6r\u00fcnde oldu\u011fu gibi elektronik veriler i\u00e7in de ge\u00e7erlidir (a\u015fa\u011f\u0131ya bak\u0131n\u0131z).<\/p>\n

Kay\u0131t tutma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc, 500.000 avroluk gelir s\u0131n\u0131r\u0131 art arda 5 y\u0131l boyunca a\u015f\u0131lmad\u0131\u011f\u0131 s\u00fcrece ge\u00e7erli de\u011fildir. Dolay\u0131s\u0131yla, 2013’ten bu yana bir y\u0131l i\u00e7inde s\u0131n\u0131r a\u015f\u0131lm\u0131\u015fsa, 2018’deki ilgili belgeler de saklanmal\u0131d\u0131r.<\/p>\n

 <\/p>\n

Evle ilgili hizmetler\/el i\u015fi<\/h2>\n

\u00d6zel hanelerde yap\u0131lan harcamalar i\u00e7in, \u00f6rne\u011fin temizlik yard\u0131m\u0131, temizlik i\u015fleri veya bah\u00e7e bak\u0131m\u0131 i\u00e7in ve ayn\u0131 zamanda bak\u0131m ve bak\u0131m hizmetleri i\u00e7in, bir Azami 4.000 Euro<\/strong>‘ya kadar<\/strong> maliyetlerin %20<\/strong> ‘si oran\u0131nda vergi indirimi<\/strong>; zanaatkar hizmetleri (bak\u0131m, yenileme ve onar\u0131m \u00e7al\u0131\u015fmalar\u0131, geni\u015fletme \u00f6nlemleri, bah\u00e7e tasar\u0131m\u0131 vb.) i\u00e7in (i\u015f\u00e7ilik) maliyetler i\u00e7in de azami 1.200 Euro<\/strong> ‘luk bir indirim uygulan\u0131r (\u00a7 35a paragraf 2 ve 3 EStG).<\/p>\n

E\u011fer 2018 y\u0131l\u0131 i\u00e7in hala vergi indirimi talep edilecekse, faturan\u0131n \u00f6demesi 31 Aral\u0131k 2018<\/strong> tarihine kadar hizmet sa\u011flay\u0131c\u0131n\u0131n hesab\u0131na gayri nakdi<\/strong> olarak yap\u0131lmal\u0131d\u0131r.<\/p>\n

 <\/p>\n

Hisse sat\u0131\u015f\u0131ndan kaynaklanan zararlar\u0131n mahsup edilmesi<\/h2>\n

Sermaye kazan\u00e7lar\u0131, kredi kurulu\u015flar\u0131, finansal hizmet sa\u011flay\u0131c\u0131lar\u0131, bankalar vb. taraf\u0131ndan yap\u0131lan %25’lik bir vergi indirimi (art\u0131 dayan\u0131\u015fma ek \u00fccreti) ile d\u00fczenli olarak vergilendirilir. \u00d6rne\u011fin hisse senedi i\u015flemlerinden kaynaklanan zararlar, banka taraf\u0131ndan mahsup edilir veya bir sonraki takvim y\u0131l\u0131na ta\u015f\u0131n\u0131r. Mahsup edilmemi\u015f zararlar 2018 gelir vergisi beyannamesi kapsam\u0131nda talep edilecekse, 15 Aral\u0131k 2018<\/strong> tarihine kadar ilgili bankaya bir zarar belgelendirme ba\u015fvurusu yap\u0131lmal\u0131d\u0131r (EStG Madde 43a (3) c\u00fcmle 5).<\/p>\n

<\/h2>\n

(Bu konuda daha fazla yorum, bilgi ve \u00f6rnek 10\/2018 say\u0131l\u0131 bilgilendirme mektubumuzun<\/a> \u00e7al\u0131\u015fanlar i\u00e7in ekler b\u00f6l\u00fcm\u00fcnde bulunabilir).<\/em><\/strong><\/h3>\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<\/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":"Vergi tarihleri – Notlar – 2018 y\u0131l sonu – \u00e7al\u0131\u015fanlar i\u00e7in [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Steuerliche Termine und Hinweise zum Jahresende 2018 f\u00fcr Arbeitnehmer\" alignment=\"left\"][\/ultimate_heading][vc_separator css=\".vc_custom_1540887055626{margin-bottom: 10% !important;}\"]Son ba\u015fvuru ve teslim tarihleri \u00dccret vergisi kesintisi \u00f6zellikleri (\u00f6rne\u011fin vergi s\u0131n\u0131f\u0131, \u00e7ocuk \u00f6denekleri, kilise vergisi \u00f6zellikleri), kay\u0131t makamlar\u0131ndan gelen verilere dayanarak vergi makamlar\u0131 taraf\u0131ndan d\u00fczenli olarak otomatik olarak...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,554],"tags":[1024],"class_list":["post-10295","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-tarihler-ve-notlar","tag-mali-atamalar"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10295","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=10295"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10295\/revisions"}],"predecessor-version":[{"id":10340,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10295\/revisions\/10340"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=10295"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=10295"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=10295"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}