{"id":10359,"date":"2018-11-15T12:32:59","date_gmt":"2018-11-15T11:32:59","guid":{"rendered":"https:\/\/tunal-stb.de\/oezel-harcamalar-2018-boeluem-i\/"},"modified":"2023-07-21T09:35:34","modified_gmt":"2023-07-21T07:35:34","slug":"oezel-harcamalar-2018-boeluem-i","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/oezel-harcamalar-2018-boeluem-i\/","title":{"rendered":"\u00d6zel harcamalar 2018 &#8211; B\u00f6l\u00fcm I"},"content":{"rendered":"<section class=\"l-section wpb_row height_large\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p><strong>S\u0131n\u0131rs\u0131z &#8211; indirilebilir \u00f6zel harcamalar &#8211; B\u00f6l\u00fcm I<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=&#8221;5499&#8243; img_size=&#8221;full&#8221;][ultimate_heading main_heading=&#8221;Unbegrenzt abziehbare Sonderausgaben &#8211; Teil I&#8221; alignment=&#8221;left&#8221; margin_design_tab_text=&#8221;&#8221;][\/ultimate_heading][vc_separator css=&#8221;.vc_custom_1542277359065{margin-bottom: 10% !important;}&#8221;]<div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h2>1.1 Emeklilik yard\u0131mlar\u0131 (\u00a7 10 para. 1a no. 2 EStG):<\/h2>\n<p>Varl\u0131klar\u0131n (k\u0131smen) kar\u015f\u0131l\u0131ks\u0131z devri ile ba\u011flant\u0131l\u0131 olarak, \u00f6rne\u011fin beklenen halefiyet ba\u011flam\u0131nda, yinelenen \u00f6demeler,<strong> ticari varl\u0131klar\u0131n<\/strong> veya en az %50&#8217;lik bir GmbH hissesinin devredilmesi durumunda, 2007&#8217;den sonra yap\u0131lan s\u00f6zle\u015fmeler i\u00e7in \u00f6zel giderler olarak talep edilebilir.<\/p>\n<p>&nbsp;<\/p>\n<h2>1.2 Emeklilik e\u015fitlemesi (\u00a7 10 paragraf 1a nos. 3 ve 4 EStG):<\/h2>\n<p>Hak sahibinin r\u0131zas\u0131yla <strong>bir<\/strong> (evlilik) emeklilik denkle\u015ftirmesinden <strong>ka\u00e7\u0131nmak<\/strong> i\u00e7in yap\u0131lan yard\u0131mlar ve emeklilik denkle\u015ftirmesi<strong> \u00e7er\u00e7evesinde<\/strong> yap\u0131lan denkle\u015ftirme \u00f6demeleri, emeklilik yard\u0131mlar\u0131 vergiye tabi oldu\u011fu s\u00fcrece dikkate al\u0131nabilir.<\/p>\n<p>&nbsp;<\/p>\n<h2>1.3 Kilise vergileri, kilise katk\u0131 paylar\u0131 (\u00a7 10 paragraf 1 no. 4 EStG):<\/h2>\n<p>\u0130ndirilebilir olan, 2018 takvim y\u0131l\u0131nda \u00f6denen kilise vergileri veya ilgili katk\u0131 paylar\u0131d\u0131r. Kilise vergisinin \u00f6dendi\u011fi takvim y\u0131l\u0131 \u00f6nemsizdir, \u00e7\u00fcnk\u00fc \u00f6nemli olan sadece \u00f6deme zaman\u0131d\u0131r. \u00d6zel yat\u0131r\u0131m gelirleri i\u00e7in nihai stopaj vergisi \u00fczerinden al\u0131nan kilise vergisi i\u00e7in \u00f6zel bir gider indirimi uygun<strong> de\u011fildir<\/strong>.<\/p>\n<p>&nbsp;<\/p>\n<h3><strong><em>(Daha fazla yorum ve bilgi 11\/2018 say\u0131l\u0131 bilgilendirme mektubumuzda bulunabilir).<\/em><\/strong><\/h3>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row height_large\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\">[vc_masonry_media_grid grid_id=&#8221;vc_gid:1542277814409-174c1692-a09a-3&#8243; include=&#8221;6226,6225,6224&#8243;][vc_message]\n<h2 class=\"widget-title\"><strong>A) Sipari\u015f b\u00fclteni<\/strong><\/h2>\n<p>Her zaman haberdar olun, ba\u015fka haberleri ka\u00e7\u0131rmay\u0131n! Haber b\u00fclteni hizmetimiz sayesinde hukuk b\u00fcromuzla ilgili en son bilgileri her zaman e-posta yoluyla alacaks\u0131n\u0131z (\u00f6rne\u011fin de\u011fi\u015fen \u00e7al\u0131\u015fma saatleri vb.). Elbette, istedi\u011finiz zaman haber b\u00fclteni aboneli\u011finizi kolayca iptal edebilirsiniz. Her b\u00fcltenin sonunda ilgili bir abonelikten \u00e7\u0131kma ba\u011flant\u0131s\u0131 bulacaks\u0131n\u0131z. E-posta adresinizi girmeniz yeterlidir&#8230;<\/p>\n<div><\/div>\n<h2 class=\"widget-title\"><strong>B) Bilgilendirme mektubuna abone olun<\/strong><\/h2>\n<div class=\"textwidget\">\n<p>E-posta ile rahat\u00e7a. Kay\u0131t olmak i\u00e7in e-posta adresinizi girmeniz yeterlidir; size bilgilendirme mektubumuzun en son versiyonu g\u00f6nderilecektir.<br \/>\n<strong>Kay\u0131t olurken avantaj\u0131n\u0131z: Her ay\u0131n ba\u015f\u0131nda her zaman en son s\u00fcr\u00fcm\u00fc alacaks\u0131n\u0131z.<\/strong> <strong>her ay\u0131n ba\u015f\u0131nda.<\/strong><\/p>\n<div><\/div>\n<h2 class=\"widget-title\"><strong>C) E-posta yoluyla bloga abone olun<\/strong><\/h2>\n<form id=\"subscribe-blog-blog_subscription-2\" accept-charset=\"utf-8\" action=\"#\" method=\"post\">\n<div id=\"subscribe-text\">\n<p>Bu bloga abone olmak ve yeni yaz\u0131lar\u0131n bildirimlerini e-posta yoluyla almak i\u00e7in e-posta adresinizi girin.<\/p>\n<\/div>\n<\/form>\n<\/div>\n[\/vc_message]<\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"S\u0131n\u0131rs\u0131z &#8211; indirilebilir \u00f6zel harcamalar &#8211; B\u00f6l\u00fcm I [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Unbegrenzt abziehbare Sonderausgaben - Teil I\" alignment=\"left\" margin_design_tab_text=\"\"][\/ultimate_heading][vc_separator css=\".vc_custom_1542277359065{margin-bottom: 10% !important;}\"]1.1 Emeklilik yard\u0131mlar\u0131 (\u00a7 10 para. 1a no. 2 EStG): Varl\u0131klar\u0131n (k\u0131smen) kar\u015f\u0131l\u0131ks\u0131z devri ile ba\u011flant\u0131l\u0131 olarak, \u00f6rne\u011fin beklenen halefiyet ba\u011flam\u0131nda, yinelenen \u00f6demeler, ticari varl\u0131klar\u0131n veya en az %50&#8217;lik bir GmbH hissesinin devredilmesi durumunda,...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,857],"tags":[884],"class_list":["post-10359","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-oezel-baskilar","tag-oezel-baskilar"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10359","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=10359"}],"version-history":[{"count":11,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10359\/revisions"}],"predecessor-version":[{"id":10584,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10359\/revisions\/10584"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=10359"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=10359"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=10359"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}