{"id":10364,"date":"2019-01-14T12:59:38","date_gmt":"2019-01-14T11:59:38","guid":{"rendered":"https:\/\/tunal-stb.de\/oezel-arac-kullanimi-maliyet-sinirlamasi\/"},"modified":"2023-07-21T09:35:35","modified_gmt":"2023-07-21T07:35:35","slug":"oezel-arac-kullanimi-maliyet-sinirlamasi","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/oezel-arac-kullanimi-maliyet-sinirlamasi\/","title":{"rendered":"\u00d6zel ara\u00e7 kullan\u0131m\u0131: maliyet s\u0131n\u0131rlamas\u0131"},"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>\u00d6zel ara\u00e7 kullan\u0131m\u0131 &#8211; maliyet s\u0131n\u0131rlamas\u0131<\/strong><\/p>\n<\/div><\/div>[vc_separator][vc_single_image image=&#8221;5499&#8243; img_size=&#8221;full&#8221;][ultimate_heading main_heading=&#8221;Private PKW-Nutzung: Kostendeckelung&#8221; alignment=&#8221;left&#8221;][\/ultimate_heading][vc_separator css=&#8221;.vc_custom_1547462534290{margin-bottom: 20px !important;}&#8221;]<div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h2>Bir giri\u015fimci \u015firket arabas\u0131 kullan\u0131yorsa<\/h2>\n<p>\u00c7al\u0131\u015fan\u0131n arac\u0131 \u00f6zel ama\u00e7lar i\u00e7in de kullanmas\u0131 durumunda, kullan\u0131mdan vazge\u00e7me vergisini \u00f6demesi gerekir. Para \u00e7ekme miktar\u0131 belirlenir<\/p>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><ul>\n<li>Kan\u0131tlanm\u0131\u015f ger\u00e7ek harcamalara g\u00f6re uygun bir s\u00fcr\u00fcc\u00fc kay\u0131t defteri tutulursa.<\/li>\n<\/ul>\n<p>veya<\/p>\n<ul>\n<li>Binek otomobilin yurti\u00e7i br\u00fct liste fiyat\u0131n\u0131n ayl\u0131k <strong>%1<\/strong> &#8216;i oran\u0131nda sabit oranl\u0131 bir tutara g\u00f6re; burada \u00f6n ko\u015ful, binek otomobilin ticari kullan\u0131m\u0131n\u0131n %50&#8217;den fazla olmas\u0131d\u0131r.<\/li>\n<\/ul>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>1&#8217;lik kurala g\u00f6re belirlenen kullan\u0131m de\u011ferinin fiilen katlan\u0131lan toplam maliyetlerden daha y\u00fcksek olmas\u0131 durumunda (\u00f6rne\u011fin ikinci el olarak edinilen veya amortismana tabi tutulan ara\u00e7lar s\u00f6z konusu oldu\u011funda), kullan\u0131mdan \u00e7ekilme idari uygulamaya g\u00f6re <strong>toplam<\/strong> maliyetlerin tutar\u0131 ile s\u0131n\u0131rland\u0131r\u0131labilir (&#8220;maliyet s\u0131n\u0131rlamas\u0131&#8221;). Federal Maliye Mahkemesi (Bundesfinanzhof) de bunun \u00f6tesinde toplam masraflar\u0131n %50&#8217;si gibi bir \u00fcst s\u0131n\u0131r\u0131 reddetti; mahkeme buna gerek\u00e7e olarak sabit oranl\u0131 %1 kural\u0131ndan s\u00fcr\u00fcc\u00fc seyir defteri tutularak ka\u00e7\u0131n\u0131labilece\u011fini belirtti.<\/p>\n<p>Bu karar, \u00f6zellikle ticari kullan\u0131m\u0131n %50&#8217;yi a\u015fmas\u0131 halinde \u00f6zel kullan\u0131m pay\u0131n\u0131n en fazla %50&#8217;ye yak\u0131n olabilece\u011fi arg\u00fcman\u0131yla ele\u015ftirilmi\u015ftir. Federal Mali Mahkeme&#8217;nin karar\u0131na kar\u015f\u0131 anayasa \u015fik\u00e2yetinde bulunuldu\u011fu i\u00e7in yeni geli\u015fmeler beklenmelidir.<\/p>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h2>Maliyet s\u0131n\u0131r\u0131 bir avantaj sa\u011flayabilir,<\/h2>\n<p>T\u00fcm kullan\u0131m d\u00f6nemine ili\u015fkin ara\u00e7 maliyetleri &#8211; \u00f6zellikle <strong>\u00f6zel kiralama \u00f6demeleri<\/strong> &#8211; ilk y\u0131l pe\u015fin olarak \u00f6denirse ve ilk y\u0131l i\u015fletme giderlerinin tam etkisine sahipse. Bu durum, gelir fazlas\u0131 muhasebesi yoluyla k\u00e2r\u0131n belirlenmesi durumunda ortaya \u00e7\u0131kabilir.<\/p>\n<p>Bundan sonraki y\u0131llarda, kullan\u0131m\u0131n geri \u00e7ekilmesi (daha d\u00fc\u015f\u00fck) i\u015fletme gideri kesintisi ile s\u0131n\u0131rl\u0131 olacakt\u0131r. Ancak bu durumda vergi makamlar\u0131, \u00f6zel bir kira \u00f6demesinin, maliyetin kar\u015f\u0131lanmas\u0131 amac\u0131yla ilgili kullan\u0131m s\u00fcrelerine (s\u00f6zle\u015fme s\u00fcresine kar\u015f\u0131l\u0131k gelen) aritmetik olarak da\u011f\u0131t\u0131lmas\u0131 gerekti\u011fi g\u00f6r\u00fc\u015f\u00fcndedir.<\/p>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p><strong>(\u0130lgili bir \u00f6rne\u011fi, web sitemizden \u00fccretsiz olarak abone olabilece\u011finiz 01\/2019 say\u0131l\u0131 bilgilendirme mektubumuzda bulabilirsiniz).<\/strong><\/p>\n<p><em>\u00d6zel kira \u00f6demesi da\u011f\u0131t\u0131lmasayd\u0131, tavan nedeniyle 02 ve 03 y\u0131llar\u0131nda sadece 2.000 avroluk bir kullan\u0131mdan vazge\u00e7me s\u00f6z konusu olacakt\u0131 (devam eden y\u0131ll\u0131k toplam maliyetlere kar\u015f\u0131l\u0131k gelir); 01 y\u0131l\u0131nda ise 18.000 avroluk sabit oranl\u0131 kullan\u0131m de\u011ferinin esas al\u0131nmas\u0131 gerekecekti (tutarlar parantez i\u00e7inde). \u00d6te yandan, \u00f6zel \u00f6deme da\u011f\u0131t\u0131l\u0131rsa, bu her y\u0131l i\u00e7in 17.000 Avro&#8217;luk bir kullan\u0131m kesintisi ile sonu\u00e7lan\u0131r (orant\u0131l\u0131 olarak 15.000 Avro \u00f6zel \u00f6deme art\u0131 2.000 Avro ara\u00e7 masraf\u0131).<\/em><\/p>\n<\/div><\/div><div class=\"g-cols wpb_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\" style=\"--columns-gap:3rem;\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p><strong><em>(Daha fazla yorum, bilgi ve \u00f6rnek <a href=\"https:\/\/adiuvat.eu\/newsletter\/\" target=\"_blank\" rel=\"noopener\">01\/2019 say\u0131l\u0131 bilgilendirme mektubumuzda<\/a> bulunabilir).<\/em><\/strong><\/p>\n<\/div><\/div><\/div><\/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:1547462925854-94a12d7d-9885-5&#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\"><a href=\"https:\/\/adiuvat.eu\/newsletter\/\" target=\"_blank\" rel=\"noopener\"><strong>B) Bilgilendirme mektubuna abone olun<\/strong><\/a><\/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 \/>\nKay\u0131t olurken avantaj\u0131n\u0131z: Her ay\u0131n ba\u015f\u0131nda bu g\u00fcncellemeyi alacaks\u0131n\u0131z.<\/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][ultimate_spacer height=&#8221;50&#8243;]<div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p style=\"text-align: center;\">Neumann &amp; Walczak &#8211; Steuerberatungsgesellschaft GmbH &#8211; Robert-Bosch-Strasse 1 &#8211; 59439 Holzwickede<\/p>\n<p style=\"text-align: center;\"><span class=\"Stil6\"><br \/>\n  <span class=\"Stil42\">Neumann &amp; Walczak Vergi Dan\u0131\u015fmanlar\u0131 &#8211; Ortakl\u0131k &#8211; <\/span><br \/>\n<\/span>Robert-Bosch-Strasse 1 &#8211; 59439 Holzwickede<\/p>\n<hr>\n<p style=\"text-align: center;\">Web sitesi: www.neumann-walczak.de &#8211; E-posta: info@neumann-walczak.de<\/p>\n<p style=\"text-align: center;\"><span class=\"Stil39\">Telefon: (0049) 02301 &#8211; 91 291 0 &#8211; Faks: (0049) 02301 &#8211; 91 291 21<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"\u00d6zel ara\u00e7 kullan\u0131m\u0131 &#8211; maliyet s\u0131n\u0131rlamas\u0131 [vc_separator][vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Private PKW-Nutzung: Kostendeckelung\" alignment=\"left\"][\/ultimate_heading][vc_separator css=\".vc_custom_1547462534290{margin-bottom: 20px !important;}\"]Bir giri\u015fimci \u015firket arabas\u0131 kullan\u0131yorsa \u00c7al\u0131\u015fan\u0131n arac\u0131 \u00f6zel ama\u00e7lar i\u00e7in de kullanmas\u0131 durumunda, kullan\u0131mdan vazge\u00e7me vergisini \u00f6demesi gerekir. Para \u00e7ekme miktar\u0131 belirlenir Kan\u0131tlanm\u0131\u015f ger\u00e7ek harcamalara g\u00f6re uygun bir s\u00fcr\u00fcc\u00fc kay\u0131t defteri tutulursa. veya Binek otomobilin yurti\u00e7i br\u00fct liste fiyat\u0131n\u0131n ayl\u0131k...","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],"tags":[1048],"class_list":["post-10364","post","type-post","status-publish","format-standard","hentry","category-araba","category-bilgi-mektubu","tag-arac-kullanimi"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10364","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=10364"}],"version-history":[{"count":11,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10364\/revisions"}],"predecessor-version":[{"id":10588,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10364\/revisions\/10588"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=10364"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=10364"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=10364"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}