{"id":10459,"date":"2018-11-27T09:46:38","date_gmt":"2018-11-27T08:46:38","guid":{"rendered":"https:\/\/tunal-stb.de\/uecret-vergisi-indirimi\/"},"modified":"2023-07-21T09:35:35","modified_gmt":"2023-07-21T07:35:35","slug":"uecret-vergisi-indirimi","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/uecret-vergisi-indirimi\/","title":{"rendered":"\u00dccret vergisi indirimi"},"content":{"rendered":"

\u00dccret vergisi indirimi<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Lohnsteuer-Erm\u00e4\u00dfigung” alignment=”left”][\/ultimate_heading][vc_separator css=”.vc_custom_1543303521670{margin-bottom: 5% !important;}”]

\u00dccret vergisi kesintisi i\u00e7in \u00f6denek<\/h2>\n

Gelirle ilgili artan giderler, \u00f6zel giderler ve ola\u011fan\u00fcst\u00fc y\u00fckler, gelir vergisi d\u00fc\u015f\u00fcl\u00fcrken \u00e7al\u0131\u015fanlar i\u00e7in zaten dikkate al\u0131nabilir. Bu durumda vergi azalt\u0131c\u0131 etki, sadece gelir vergisi matrah\u0131 \u00e7er\u00e7evesinde de\u011fil, ayl\u0131k \u00fccret\/maa\u015f \u00f6demesi ile birlikte derhal y\u00fcr\u00fcrl\u00fc\u011fe girer. \u00dccret vergisi indirimi ba\u015fvurusu resmi form kullan\u0131larak vergi dairesine yap\u0131lmal\u0131d\u0131r; vergi daireleri bu \u00fccret vergisi indirimi verilerini ELStAM veri taban\u0131nda saklar.<\/p>\n<\/div><\/div>

1 Ekim 2018’den itibaren, 2019<\/strong> y\u0131l\u0131<\/strong> i\u00e7in en fazla iki takvim y\u0131l\u0131<\/strong> i\u00e7in ge\u00e7erli olacak bir \u00fccret vergisi indirimi ba\u015fvurusunda bulunmak m\u00fcmk\u00fcn olacakt\u0131r.<\/p>\n<\/div><\/div>

\u0130\u00e7inde bulunulan 2018 y\u0131l\u0131<\/strong> i\u00e7in \u00fccret vergisi indirimi ba\u015fvurusu 30 Kas\u0131m 2018<\/strong> tarihine kadar da yap\u0131labilir, b\u00f6ylece \u00f6rne\u011fin Aral\u0131k ay\u0131 \u00fccret vergisi belirlenirken bir \u00f6denek hala dikkate al\u0131nabilir.<\/p>\n<\/div><\/div>

Uygun harcamalar<\/h2>\n

Gelirle ilgili masraflar, sadece \u00e7al\u0131\u015fan\u0131n 1.000 Euro’luk g\u00f6t\u00fcr\u00fc tutar\u0131n\u0131 (emeklilik \u00f6demeleri i\u00e7in: 102 Euro) a\u015ft\u0131\u011f\u0131 \u00f6l\u00e7\u00fcde dikkate al\u0131n\u0131r. Bununla birlikte, \u00f6rne\u011fin gelirle ilgili giderler ve \u00f6zel giderler i\u00e7in bir \u00f6denek, ancak dikkate al\u0131nacak giderlerin toplam\u0131 600 Euro’luk ba\u015fvuru s\u0131n\u0131r\u0131n\u0131 a\u015farsa m\u00fcmk\u00fcnd\u00fcr.<\/p>\n<\/div><\/div>

EStG’nin 39a maddesine g\u00f6re, \u00f6zellikle a\u015fa\u011f\u0131daki masraflar uygun bulunmaktad\u0131r:<\/strong><\/p>\n

    \n
  • Gelirle ilgili giderler<\/strong> (ev ile ilk i\u015f yeri aras\u0131ndaki seyahat, \u00e7ift ev temizli\u011fi, vb,)<\/li>\n
  • \u00d6zel harcamalar<\/strong> (e\u011fitim masraflar\u0131, bo\u015fanm\u0131\u015f veya ayr\u0131 ya\u015fayan e\u015flere nafaka, ba\u011f\u0131\u015flar vb. ile \u00e7ocuk bak\u0131m masraflar\u0131),<\/li>\n
  • ola\u011fan\u00fcst\u00fc y\u00fckler<\/strong> (varsa, makul bir y\u00fck d\u00fc\u015f\u00fcld\u00fckten sonra).<\/li>\n<\/ul>\n<\/div><\/div>

    A\u015fa\u011f\u0131daki tutarlar ba\u015fvuru limitine<\/em> bak\u0131lmaks\u0131z\u0131n<\/em> dikkate al\u0131nacakt\u0131r:<\/strong><\/p>\n

      \n
    • Engelliler ve geride kalan bakmakla y\u00fck\u00fcml\u00fc olduklar\u0131 ki\u015filer i\u00e7in g\u00f6t\u00fcr\u00fc mebla\u011flar (\u00a7 33b EStG),<\/li>\n
    • Evle ilgili faaliyetler ve hizmetler i\u00e7in yap\u0131lan harcamalar; vergiden muaf \u00f6denek, \u00a7 35a EStG uyar\u0131nca indirim tutar\u0131n\u0131n d\u00f6rt kat\u0131d\u0131r,<\/li>\n
    • Di\u011fer gelir t\u00fcrlerinden (\u00f6rne\u011fin kiralama ve leasing) kaynaklanan kay\u0131plar.<\/li>\n<\/ul>\n<\/div><\/div>

      Vergiden muaf tutulan tutarda bir azalmaya yol a\u00e7acaksa, vergi dairesinin ko\u015fullardaki bir de\u011fi\u015fiklikten<\/strong> (\u00f6rne\u011fin harcamalardaki bir azalma nedeniyle) haberdar edilmesi gerekti\u011fi unutulmamal\u0131d\u0131r.<\/p>\n<\/div><\/div>

      E\u015fler i\u00e7in fakt\u00f6r prosed\u00fcr\u00fc<\/h2>\n

      \u00c7al\u0131\u015fan e\u015fler, gelir vergisinin d\u00fc\u015f\u00fclmesinde dikkate al\u0131nmak \u00fczere fakt\u00f6r prosed\u00fcr\u00fc olarak adland\u0131r\u0131lan prosed\u00fcr i\u00e7in ba\u015fvuruda bulunabilirler (\u00a7 39f EStG). Bu uygulama, \u00e7al\u0131\u015fan e\u015flerin \u00fccretleri ne kadar farkl\u0131ysa o kadar mant\u0131kl\u0131d\u0131r.<\/p>\n<\/div><\/div>

      \u00dccret vergisi s\u0131n\u0131f\u0131 IV’e g\u00f6re \u00fccret vergisi daha sonra beklenen y\u0131ll\u0131k gelir vergisine dayal\u0131 bir fakt\u00f6rle azalt\u0131l\u0131r.<\/p>\n<\/div><\/div>

      (Daha fazla yorum ve bilgi 11\/2018 say\u0131l\u0131 bilgilendirme mektubumuzda bulunabilir).<\/em><\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>

      [vc_masonry_media_grid grid_id=”vc_gid:1543304557747-52b515b0-7981-10″ include=”6226,6225,6224″]<\/div><\/div><\/div><\/div><\/section>
      [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":"\u00dccret vergisi indirimi [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Lohnsteuer-Erm\u00e4\u00dfigung\" alignment=\"left\"][\/ultimate_heading][vc_separator css=\".vc_custom_1543303521670{margin-bottom: 5% !important;}\"]\u00dccret vergisi kesintisi i\u00e7in \u00f6denek Gelirle ilgili artan giderler, \u00f6zel giderler ve ola\u011fan\u00fcst\u00fc y\u00fckler, gelir vergisi d\u00fc\u015f\u00fcl\u00fcrken \u00e7al\u0131\u015fanlar i\u00e7in zaten dikkate al\u0131nabilir. Bu durumda vergi azalt\u0131c\u0131 etki, sadece gelir vergisi matrah\u0131 \u00e7er\u00e7evesinde de\u011fil, ayl\u0131k \u00fccret\/maa\u015f \u00f6demesi ile birlikte derhal y\u00fcr\u00fcrl\u00fc\u011fe girer. \u00dccret vergisi indirimi ba\u015fvurusu...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,1107],"tags":[1109],"class_list":["post-10459","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-uecret-vergisi-indirimi","tag-uecret-vergisi-indirimi"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10459","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=10459"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10459\/revisions"}],"predecessor-version":[{"id":10508,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10459\/revisions\/10508"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=10459"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=10459"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=10459"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}