{"id":10397,"date":"2018-11-06T06:00:20","date_gmt":"2018-11-06T05:00:20","guid":{"rendered":"https:\/\/tunal-stb.de\/2018-yilsonu-vergi-tarihleri-ve-bildirimleri-sirketler-boeluem-iii\/"},"modified":"2023-07-21T09:35:35","modified_gmt":"2023-07-21T07:35:35","slug":"2018-yilsonu-vergi-tarihleri-ve-bildirimleri-sirketler-boeluem-iii","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/2018-yilsonu-vergi-tarihleri-ve-bildirimleri-sirketler-boeluem-iii\/","title":{"rendered":"2018 y\u0131lsonu vergi tarihleri ve bildirimleri, \u015firketler B\u00f6l\u00fcm III"},"content":{"rendered":"

Son Vergi Tarihleri – Notlar – 2018 Y\u0131l Sonu – \u0130\u015f D\u00fcnyas\u0131 – B\u00f6l\u00fcm III<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Steuertermine – Hinweise – Jahresende 2018 – Unternehmen – Teil III” alignment=”left”][\/ultimate_heading][vc_separator css=”.vc_custom_1541420054723{margin-bottom: 10% !important;}”]<\/div><\/div><\/div><\/div><\/section>

\u0130\u015f Arkada\u015flar\u0131\/Misafirperverlik i\u00e7in Hediyeler<\/h2>\n

Ba\u011f\u0131\u015f\u00e7\u0131n\u0131n \u00e7al\u0131\u015fan\u0131 olmayan<\/strong> ki\u015filere verilen hediyeler<\/strong> i\u00e7in yap\u0131lan harcamalar, i\u015fletme giderleri olarak dikkate al\u0131nmalar\u0131 ko\u015fuluyla, i\u015f y\u0131l\u0131 i\u00e7inde al\u0131c\u0131 ba\u015f\u0131na toplam 35 Euro<\/strong> ‘yu a\u015famaz. Hediyeler, \u00f6rne\u011fin indirimleri, \u00e7ekili\u015flerden veya yar\u0131\u015fmalardan elde edilen \u00f6d\u00fclleri veya \u00fccretsiz hediyeler olarak adland\u0131r\u0131lan, yani m\u00fc\u015fterilerin bir sat\u0131n alma i\u015flemiyle ba\u011flant\u0131l\u0131 olarak ek olarak \u00fccretsiz olarak ald\u0131klar\u0131 \u00fcr\u00fcnleri ve \u00f6rne\u011fin ticaret fuarlar\u0131nda verilen promosyon \u00fcr\u00fcnlerini i\u00e7ermez<\/strong>.<\/p>\n

D\u00fcz oranl\u0131 vergilendirme<\/h2>\n

\u0130\u015f ortaklar\u0131na<\/strong> verilen ayni hediyeler<\/strong> – de\u011feri 35 Euro’nun alt\u0131nda olsa bile – al\u0131c\u0131lar i\u00e7in d\u00fczenli olarak vergiye tabidir<\/strong>. Ancak, ba\u011f\u0131\u015f yapan giri\u015fimci bunun yerine %30<\/strong> ‘luk sabit<\/strong> bir oran \u00fczerinden gelir vergisi \u00f6deyebilir (\u00a7 37b EStG).<\/p>\n

\u00d6zel bir ki\u015fisel olay<\/strong> vesilesiyle (\u00f6rne\u011fin do\u011fum g\u00fcn\u00fc veya g\u00fcm\u00fc\u015f evlilik y\u0131ld\u00f6n\u00fcm\u00fc) her bir olay<\/strong> i\u00e7in 60 Euro<\/strong> ‘ya kadar olan ayni hediyeler al\u0131c\u0131 i\u00e7in vergiden muaft\u0131r<\/strong>; ancak ba\u011f\u0131\u015f\u00e7\u0131 i\u00e7in i\u015f masraflar\u0131n\u0131n d\u00fc\u015f\u00fclmesine ili\u015fkin 35 Euro’luk s\u0131n\u0131r her hal\u00fckarda ge\u00e7erlidir. Yard\u0131m\u0131n bu tutar\u0131 a\u015fmas\u0131 halinde, g\u00f6t\u00fcr\u00fc bir vergilendirme de s\u00f6z konusu olur. Bununla birlikte, g\u00f6t\u00fcr\u00fc vergilendirme uygulan\u0131yorsa, bu kural i\u015f y\u0131l\u0131 i\u00e7inde verilen t\u00fcm hediyelere (i\u015f ortaklar\u0131na) uygulanmal\u0131d\u0131r.<\/p>\n

\u0130\u015f ortaklar\u0131n\u0131n, m\u00fc\u015fterilerin vb. a\u011f\u0131rlanmas\u0131<\/strong> i\u00e7in yap\u0131lan masraflar (kendi \u00e7al\u0131\u015fanlar\u0131n\u0131n kat\u0131ld\u0131\u011f\u0131 durumlarda da) sadece %70<\/strong> oran\u0131nda vergiden d\u00fc\u015f\u00fclebilir; bunun i\u00e7in belirli kan\u0131t sunma y\u00fck\u00fcml\u00fcl\u00fcklerinin yerine getirilmesi gerekir.<\/p>\n

Hediye ve a\u011f\u0131rlama giderlerinin ticari giderlerden d\u00fc\u015f\u00fclebilmesi<\/strong> i\u00e7in bir \u00f6n ko\u015ful da bu giderlerin di\u011fer ticari giderlerden ayr\u0131<\/strong> olarak kaydedilmesidir<\/strong> (EStG Madde 4 (7)).<\/p>\n

\u00c7al\u0131\u015fanlara sa\u011flanan ayni yard\u0131mlar<\/h2>\n

\u0130\u015fveren taraf\u0131ndan \u00e7al\u0131\u015fanlar\u0131na<\/strong> yap\u0131lan ayni yard\u0131mlar<\/strong> veya hediyeler i\u00e7in yap\u0131lan harcamalar d\u00fczenli olarak i\u015fletme gideri olarak talep edilebilir; ancak bunlar genellikle \u00fccret vergisine ve \u00e7al\u0131\u015fan i\u00e7in sosyal g\u00fcvenlik primlerine tabidir. Hediye, \u00f6zel bir ki\u015fisel durum i\u00e7in al\u0131\u015f\u0131lm\u0131\u015f bir hediye<\/strong> ise (\u00f6rne\u011fin do\u011fum g\u00fcn\u00fc veya d\u00fc\u011f\u00fcn i\u00e7in \u00e7i\u00e7ek, \u015farap veya kitap), hediyenin de\u011feri her bir durum i\u00e7in 60 Euro<\/strong> ‘yu ge\u00e7miyorsa gelir vergisinden muaft\u0131r.<\/p>\n

Di\u011fer ayni yard\u0131mlar (\u00f6rne\u011fin e\u015fya kuponlar\u0131), e\u011fer de\u011feri – di\u011fer ayni yard\u0131mlarla birlikte ge\u00e7erli ise – ayl\u0131k 44 Euro<\/strong> ‘luk muafiyet s\u0131n\u0131r\u0131n\u0131 a\u015fm\u0131yorsa, genellikle vergiden<\/strong> muaf kal\u0131r (\u00a7 8 paragraf 2 c\u00fcmle 11 EStG). Daha pahal\u0131 ayni yard\u0131mlar i\u00e7in (\u00f6rne\u011fin te\u015fvik etkinlikleri ba\u011flam\u0131nda veya VIP giri\u015f biletleri i\u00e7in), i\u015fveren ilgili t\u00fcm \u00e7al\u0131\u015fanlar i\u00e7in \u00fccret vergisini %30’luk sabit bir oranda \u00fcstlenebilir (bkz. \u00a7 37b EStG; yukar\u0131ya bak\u0131n\u0131z).<\/p>\n

\u015eirket etkinlikleri i\u00e7in \u00f6denek<\/h2>\n

\u015eirket etkinlikleri<\/strong> vesilesiyle \u00e7al\u0131\u015fanlara sa\u011flanan menfaatler (\u00f6rne\u011fin bir Noel partisinde a\u011f\u0131rlama), y\u0131lda en fazla iki etkinlikte bireysel \u00e7al\u0131\u015fan i\u00e7in etkinlik ba\u015f\u0131na toplam 110 Euro<\/strong> ‘yu a\u015fmad\u0131\u011f\u0131 s\u00fcrece<\/strong> \u00fccret vergisinden ve sosyal g\u00fcvenlik katk\u0131 paylar\u0131ndan muaft\u0131r. \u0130\u015fveren, fazla tutar \u00fczerinden %25 oran\u0131nda sabit oranl\u0131 \u00fccret vergisi (art\u0131 dayan\u0131\u015fma ek \u00fccreti ve varsa kilise vergisi) \u00f6deyebilir (\u00a7 40 paragraf 2 no. 2 EStG); sabit oranl\u0131 vergilendirmeye tabi yard\u0131mlar sosyal g\u00fcvenlik katk\u0131 paylar\u0131ndan muaft\u0131r.<\/p>\n

2019 i\u00e7in avans harcamalar\u0131<\/h2>\n

\u00d6rne\u011fin Ocak 2019’da \u00f6denmesi gereken bir defaya mahsus giderler, bu y\u0131l da vergi indirimi ama\u00e7lan\u0131yorsa, muhasebeci<\/strong> olmayan vergi m\u00fckellefleri taraf\u0131ndan 2018’de \u00f6denebilir. Bu durumlarda, \u00f6denmemi\u015f tedarik\u00e7i faturalar\u0131n\u0131n 2018’de de \u00f6denmesi halinde, bu durum 2018’deki vergiye tabi k\u00e2r\u0131 da azalt\u0131r.<\/p>\n

Sadece sabit varl\u0131klar s\u00f6z konusu oldu\u011funda, sabit varl\u0131\u011f\u0131n bedelinin \u00f6denmi\u015f olup olmad\u0131\u011f\u0131 kesintilerin ba\u015flang\u0131c\u0131 a\u00e7\u0131s\u0131ndan \u00f6nem ta\u015f\u0131mamaktad\u0131r. Burada belirleyici fakt\u00f6r, sat\u0131n alma veya tamamlama tarihidir.<\/p>\n

 <\/p>\n

(Bu konuda daha fazla yorum, bilgi ve \u00f6rnek 10\/2018 say\u0131l\u0131 bilgilendirme mektubumuzun<\/a> \u015firketler i\u00e7in ekler b\u00f6l\u00fcm\u00fcnde bulunabilir).<\/em><\/strong><\/h3>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>
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