{"id":10404,"date":"2018-12-24T07:07:07","date_gmt":"2018-12-24T06:07:07","guid":{"rendered":"https:\/\/tunal-stb.de\/bir-konutun-imtiyazi\/"},"modified":"2023-07-21T09:35:37","modified_gmt":"2023-07-21T07:35:37","slug":"bir-konutun-imtiyazi","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/bir-konutun-imtiyazi\/","title":{"rendered":"Bir konutun imtiyaz\u0131"},"content":{"rendered":"

Bir konutun imtiyaz\u0131<\/strong><\/p>\n<\/div><\/div>[vc_separator style=”shadow”][vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Verbilligte \u00dcberlassung einer Wohnung” alignment=”left”][\/ultimate_heading][vc_separator css=”.vc_custom_1545121517985{margin-bottom: 20px !important;}”]

Kiralamak i\u00e7in<\/h2>\n

Bir daireyi \u00e7ocuklar, ebeveynler veya karde\u015fler gibi akrabalara kiralarken, kira s\u00f6zle\u015fmesinin yabanc\u0131lar aras\u0131nda al\u0131\u015f\u0131lagelmi\u015f olana uygun olmas\u0131na ve s\u00f6zle\u015fmenin ger\u00e7ekten bu \u015fekilde y\u00fcr\u00fct\u00fclmesine (\u00f6rne\u011fin d\u00fczenli kira \u00f6demeleri ve faturalar yoluyla) dikkat edilmelidir.<\/p>\n<\/div><\/div>

B\u00f6yle bir durum s\u00f6z konusu de\u011filse, kirac\u0131l\u0131k bir b\u00fct\u00fcn olarak kabul edilmeyecek, \u00f6zellikle de kirac\u0131l\u0131kla ilgili gelirle ilgili giderlerin hi\u00e7 talep edilememesi sonucunu do\u011furacakt\u0131r.<\/p>\n<\/div><\/div>

Bir ba\u015fka \u00f6zel \u00f6zellik<\/h2>\n

indirimli bir kira varsa dikkate al\u0131nmal\u0131d\u0131r: Kararla\u015ft\u0131r\u0131lan kira yerel piyasa<\/strong> kiras\u0131n\u0131n %66’s\u0131ndan azsa, vergi dairesi kiran\u0131n k\u0131smen \u00f6dendi\u011fini varsayar ve gelirle ilgili giderleri (orant\u0131l\u0131 olarak) azalt\u0131r.<\/p>\n<\/div><\/div>

Yerel piyasa kiras\u0131, yerel so\u011fuk kira art\u0131 \u0130\u015fletme Giderleri Y\u00f6netmeli\u011fine g\u00f6re payla\u015ft\u0131r\u0131labilir maliyetlerden<\/strong> (s\u0131cak kira olarak adland\u0131r\u0131l\u0131r) olu\u015fur.<\/p>\n<\/div><\/div>

\u00d6te yandan, yerel kiran\u0131n en az<\/strong> %66<\/strong> ‘s\u0131 oran\u0131nda bir kira \u00fczerinde anla\u015f\u0131lm\u0131\u015fsa, gelire ba\u011fl\u0131 gider indirimi tam<\/strong> olarak devam eder (\u00a7 21 (2) EStG).<\/p>\n<\/div><\/div>

Bu d\u00fczenleme, bir dairenin yabanc\u0131lara<\/strong> kiralanmas\u0131 durumunda da ge\u00e7erlidir. \u0130ndirimli transferin nedeni \u00f6nemsizdir. Vergi makamlar\u0131 ayr\u0131ca, yukar\u0131da belirtilen s\u0131n\u0131ra uymak i\u00e7in kararla\u015ft\u0131r\u0131lan kiran\u0131n yasal veya fiili nedenlerle art\u0131r\u0131lmas\u0131n\u0131n m\u00fcmk\u00fcn olmamas\u0131 halinde, gelirle ilgili giderlerde (orant\u0131l\u0131 olarak) bir indirim yapar.<\/p>\n

Etkilenen kira s\u00f6zle\u015fmelerinin d\u00fczenli olarak g\u00f6zden ge\u00e7irilmesi<\/strong> ve gerekirse kiran\u0131n ayarlanmas\u0131<\/strong> tavsiye edilir.<\/p>\n<\/div><\/div>

(Daha fazla yorum, bilgi ve \u00f6rnek 12\/2018 say\u0131l\u0131 bilgilendirme mektubumuzda<\/a> bulunabilir).<\/em><\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>

[vc_masonry_media_grid grid_id=”vc_gid:1545122249148-626f82c6-aa40-2″ 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><\/a><\/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 bu g\u00fcncellemeyi alacaks\u0131n\u0131z.<\/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>

Neumann & Walczak – Steuerberatungsgesellschaft GmbH – Robert-Bosch-Strasse 1 – 59439 Holzwickede<\/p>\n


\n Neumann & Walczak Vergi Dan\u0131\u015fmanlar\u0131 – Ortakl\u0131k – <\/span>
\n<\/span>Robert-Bosch-Strasse 1 – 59439 Holzwickede<\/p>\n

\n

Web sitesi: www.neumann-walczak.de – E-posta: info@neumann-walczak.de<\/p>\n

Telefon: (0049) 02301 – 91 291 0 – Faks: (0049) 02301 – 91 291 21<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Bir konutun imtiyaz\u0131 [vc_separator style=\"shadow\"][vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Verbilligte \u00dcberlassung einer Wohnung\" alignment=\"left\"][\/ultimate_heading][vc_separator css=\".vc_custom_1545121517985{margin-bottom: 20px !important;}\"]Kiralamak i\u00e7in Bir daireyi \u00e7ocuklar, ebeveynler veya karde\u015fler gibi akrabalara kiralarken, kira s\u00f6zle\u015fmesinin yabanc\u0131lar aras\u0131nda al\u0131\u015f\u0131lagelmi\u015f olana uygun olmas\u0131na ve s\u00f6zle\u015fmenin ger\u00e7ekten bu \u015fekilde y\u00fcr\u00fct\u00fclmesine (\u00f6rne\u011fin d\u00fczenli kira \u00f6demeleri ve faturalar yoluyla) dikkat edilmelidir. B\u00f6yle bir durum s\u00f6z konusu de\u011filse, kirac\u0131l\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":[548,967],"tags":[885,1012],"class_list":["post-10404","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-kiralama-ve-leasing","tag-duez","tag-transfer-tr"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10404","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=10404"}],"version-history":[{"count":9,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10404\/revisions"}],"predecessor-version":[{"id":10622,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10404\/revisions\/10622"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=10404"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=10404"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=10404"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}