{"id":10396,"date":"2018-11-16T06:06:10","date_gmt":"2018-11-16T05:06:10","guid":{"rendered":"https:\/\/tunal-stb.de\/oezel-harcamalar-2018-boeluem-ii\/"},"modified":"2023-07-21T09:35:34","modified_gmt":"2023-07-21T07:35:34","slug":"oezel-harcamalar-2018-boeluem-ii","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/oezel-harcamalar-2018-boeluem-ii\/","title":{"rendered":"\u00d6zel harcamalar 2018 – B\u00f6l\u00fcm II"},"content":{"rendered":"

S\u0131n\u0131rl\u0131 – indirilebilir \u00f6zel giderler – B\u00f6l\u00fcm II
\n<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Begrenzt abziehbare Sonderausgaben – Teil II” alignment=”left”][\/ultimate_heading][vc_separator css=”.vc_custom_1542278226795{margin-bottom: 10% !important;}”]

2.1 Nafaka \u00f6demeleri (\u00a7 10 para. 1a no. 1 EStG):<\/h2>\n

Almanya’da ikamet eden veya s\u00fcrekli olarak Almanya’da ikamet eden bo\u015fanm\u0131\u015f veya s\u00fcrekli olarak ayr\u0131<\/strong> ya\u015fayan e\u015fe yap\u0131lan nafaka \u00f6demeleri, ba\u015fvuru \u00fczerine 13.805 Euro<\/strong> ‘ya kadar d\u00fc\u015f\u00fclebilir – varsa, e\u015fin sa\u011fl\u0131k \/ bak\u0131m sigortas\u0131 i\u00e7in \u00f6denen primlerle art\u0131r\u0131l\u0131r. Yard\u0131m alan ki\u015finin uygulamay\u0131 kabul etmesi bir \u00f6n ko\u015fuldur, \u00e7\u00fcnk\u00fc kesinti \u00f6deme yapan ki\u015fi d\u00fczeyinde vergilendirilir. Onay, ilgili de\u011ferlendirme d\u00f6nemi ve gelecek y\u0131llar i\u00e7in ge\u00e7erlidir; yaln\u0131zca bir y\u0131l\u0131n ba\u015flang\u0131c\u0131ndan \u00f6nce geri \u00e7ekilebilir.<\/p>\n

 <\/p>\n

2.2 \u00c7ocuk bak\u0131m masraflar\u0131 (\u00a7 10 paragraf 1 no. 5 EStG):3<\/h2>\n

\u00c7ocuk bak\u0131m hizmetleri (\u00f6rne\u011fin anaokulu, kre\u015f, \u00e7ocuk bak\u0131c\u0131s\u0131 veya au pair) i\u00e7in yap\u0131lan harcamalar \u00f6zel harcamalar olarak talep edilebilir. Yararlan\u0131c\u0131lara, \u00e7ocuk ba\u015f\u0131na y\u0131lda en fazla 4.000 Euro<\/strong> ‘ya kadar, bak\u0131m i\u00e7in yap\u0131lan masraflar\u0131n 2\u20443’\u00fc \u00f6denir. \u0130\u015f s\u00f6zle\u015fmesi, \u00fccret bildirimi vb. bulunmal\u0131 ve \u00f6deme hizmet sa\u011flay\u0131c\u0131n\u0131n hesab\u0131na<\/strong> yap\u0131lmal\u0131d\u0131r. \u00c7ocuklar 14 ya\u015f\u0131na<\/strong> kadar veya 25 ya\u015f\u0131ndan \u00f6nce meydana gelen fiziksel, zihinsel veya psikolojik bir engel nedeniyle kendi ge\u00e7imini sa\u011flayam\u0131yorsa dikkate al\u0131n\u0131r.<\/p>\n

 <\/p>\n

2.3 Mesleki e\u011fitim masraflar\u0131 (\u00a7 10 paragraf 1 no. 7 EStG):<\/h2>\n

\u0130lk kez mesleki e\u011fitim veya ilk kez<\/strong> y\u00fcksek\u00f6\u011frenim masraflar\u0131 (seyahat masraflar\u0131, \u00f6\u011frenim materyalleri, har\u00e7 \u00fccretleri vb.) y\u0131ll\u0131k 6.000 Euro<\/strong> ‘ya kadar talep edilebilir (ortak de\u011ferlendirme durumunda her bir e\u015f i\u00e7in). Mevcut yasaya g\u00f6re, ba\u015flang\u0131\u00e7 e\u011fitimi i\u00e7in gelirle ilgili harcamalar\u0131n (s\u0131n\u0131rs\u0131z) d\u00fc\u015f\u00fclmesi yaln\u0131zca bir (e\u011fitim) istihdam ili\u015fkisi kapsam\u0131ndaki \u00f6nlemler i\u00e7in m\u00fcmk\u00fcnd\u00fcr.<\/p>\n

 <\/p>\n

2.4 Okul \u00fccretleri (\u00a7 10 paragraf 1 no. 9 EStG):<\/h2>\n

AB\/AEA \u00fclkelerindeki tan\u0131nm\u0131\u015f (\u00f6zel) okullarda ve yurtd\u0131\u015f\u0131ndaki Alman okullar\u0131nda kendi \u00e7ocuklar\u0131n\u0131n e\u011fitimi i\u00e7in \u00f6denen okul \u00fccretlerinin %30’u, \u00e7ocuk ve ebeveyn \u00e7ifti ba\u015f\u0131na en fazla 5.000 Euro<\/strong> ‘ya kadar \u00f6zel masraf olarak d\u00fc\u015f\u00fclebilir; ancak konaklama, bak\u0131m ve yemek masraflar\u0131 uygun de\u011fildir.<\/p>\n

 <\/p>\n

2.5 Vergiden ayr\u0131cal\u0131kl\u0131 ama\u00e7lar\u0131n desteklenmesi i\u00e7in yap\u0131lan ba\u011f\u0131\u015flar (\u00a7 10b paragraf 1 EStG):<\/h2>\n

AB\/AEA \u00fclkelerindeki hay\u0131rsever, yard\u0131msever veya dini kurumlara yap\u0131lan ba\u011f\u0131\u015flar<\/strong>, toplam gelir<\/strong> tutar\u0131n\u0131n veya sat\u0131\u015flar ile maa\u015f ve \u00fccretlerin toplam\u0131n\u0131n %20<\/strong> ‘sine kadar \u00f6zel gider olarak d\u00fc\u015f\u00fclebilir. Spor, yerel tarih, hayvanc\u0131l\u0131k veya di\u011fer bo\u015f zaman faaliyetlerini te\u015fvik etmedikleri takdirde, kurumlara \u00fcyelik aidatlar\u0131<\/strong> da uygundur. Bu limitleri a\u015fan hibeler, azami miktarlar\u0131n s\u0131n\u0131rlar\u0131 dahilinde sonraki y\u0131llarda talep edilebilir.
\nFaydalan\u0131c\u0131 bir vakf\u0131n<\/strong> korunacak varl\u0131klar\u0131na (varl\u0131k havuzu) yap\u0131lan ba\u011f\u0131\u015flar ayr\u0131ca on y\u0131ll\u0131k bir s\u00fcre i\u00e7inde toplam 1 milyon Euro<\/strong> ‘ya (e\u015fler: 2 milyon Euro) kadar d\u00fc\u015f\u00fclebilir (bkz. \u00a7 10b paragraf 1a EStG). Al\u0131c\u0131dan al\u0131nan ba\u011f\u0131\u015f teyitleri<\/strong>, vergi matrah\u0131n\u0131n a\u00e7\u0131klanmas\u0131ndan sonra en fazla bir y\u0131l s\u00fcreyle saklanmal\u0131 ve vergi dairesi taraf\u0131ndan talep edildi\u011finde ibraz edilmelidir. En fazla 200 Avro<\/strong> tutar\u0131ndaki “k\u00fc\u00e7\u00fck ba\u011f\u0131\u015flar”<\/strong> veya afet durumlar\u0131 i\u00e7in yap\u0131lan ba\u011f\u0131\u015flar i\u00e7in genellikle bir depozito veya havale makbuzu yeterlidir.<\/p>\n

 <\/p>\n

2.6 \u00dcyelik aidatlar\u0131 ve siyasi partilere yap\u0131lan ba\u011f\u0131\u015flar (\u00a7 34g EStG, \u00a7 10b paragraf 2 EStG):<\/h2>\n

Siyasi partilere yap\u0131lan katk\u0131lar, harcamalar\u0131n %50’si oran\u0131nda do\u011frudan gelir vergisinden d\u00fc\u015f\u00fclmektedir; ancak bu, bir takvim y\u0131l\u0131 i\u00e7inde yaln\u0131zca 1.650 avroya (evli \u00e7iftler i\u00e7in: 3.300 avro) kadar olan katk\u0131lar i\u00e7in ge\u00e7erlidir. Bunu a\u015fan tutarlar ise \u00f6zel harcama olarak en fazla 1.650 Euro’ya kadar (evli \u00e7iftler i\u00e7in: 3.300 Euro) talep edilebilir. Ba\u011f\u0131ms\u0131z se\u00e7men derneklerine yap\u0131lan \u00fcyelik aidatlar\u0131 ve ba\u011f\u0131\u015flar i\u00e7in gelir vergisinden uygun bir indirim uygulan\u0131r; ancak bunu a\u015fan tutarlar i\u00e7in \u00f6zel bir harcama indirimi burada hari\u00e7 tutulmu\u015ftur.<\/p>\n

 <\/p>\n

2.7 Emeklilik giderlerinin de\u011ferlendirilmesi i\u00e7in bilgilendirme mektubumuzun ekine bak\u0131n\u0131z.<\/h3>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>
[vc_masonry_media_grid grid_id=”vc_gid:1542285726664-031f90f8-4b54-4″ include=”6226,6225,6224″][vc_message]\n

A) Sipari\u015f b\u00fclteni<\/strong><\/h2>\n

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…<\/p>\n

<\/div>\n

B) Bilgilendirme mektubuna abone olun<\/strong><\/h2>\n
\n

E-posta ile rahat\u00e7a. Kay\u0131t olmak i\u00e7in e-posta adresinizi girmeniz yeterlidir; size bilgilendirme mektubumuzun en son versiyonu g\u00f6nderilecektir.
\nKay\u0131t olurken avantaj\u0131n\u0131z: Her ay\u0131n ba\u015f\u0131nda her zaman en son s\u00fcr\u00fcm\u00fc alacaks\u0131n\u0131z.<\/strong> her ay\u0131n ba\u015f\u0131nda.<\/strong><\/p>\n

<\/div>\n

C) E-posta yoluyla bloga abone olun<\/strong><\/h2>\n
\n
\n

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\u0131rl\u0131 – indirilebilir \u00f6zel giderler – B\u00f6l\u00fcm II [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Begrenzt abziehbare Sonderausgaben - Teil II\" alignment=\"left\"][\/ultimate_heading][vc_separator css=\".vc_custom_1542278226795{margin-bottom: 10% !important;}\"]2.1 Nafaka \u00f6demeleri (\u00a7 10 para. 1a no. 1 EStG): Almanya’da ikamet eden veya s\u00fcrekli olarak Almanya’da ikamet eden bo\u015fanm\u0131\u015f veya s\u00fcrekli olarak ayr\u0131 ya\u015fayan e\u015fe yap\u0131lan nafaka \u00f6demeleri, ba\u015fvuru \u00fczerine 13.805 Euro ‘ya kadar...","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-10396","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\/10396","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=10396"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10396\/revisions"}],"predecessor-version":[{"id":10420,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10396\/revisions\/10420"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=10396"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=10396"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=10396"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}