{"id":10516,"date":"2019-01-10T11:56:46","date_gmt":"2019-01-10T10:56:46","guid":{"rendered":"https:\/\/tunal-stb.de\/sermaye-geliri-icinde-bir-hissedar-kredisinin-finansmani-icin-faiz\/"},"modified":"2023-07-21T09:35:35","modified_gmt":"2023-07-21T07:35:35","slug":"sermaye-geliri-icinde-bir-hissedar-kredisinin-finansmani-icin-faiz","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/sermaye-geliri-icinde-bir-hissedar-kredisinin-finansmani-icin-faiz\/","title":{"rendered":"Sermaye geliri i\u00e7inde bir hissedar kredisinin finansman\u0131 i\u00e7in faiz"},"content":{"rendered":"

Faiz – Finansman – Hissedar kredisi – Sermaye geliri<\/strong><\/p>\n<\/div><\/div>[vc_separator][vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Zinsen zur Finanzierung eines Gesellschafter-Darlehens bei den Kapitaleink\u00fcnften” alignment=”left”][\/ultimate_heading][vc_separator css=”.vc_custom_1547113553993{margin-bottom: 20px !important;}”]

Prensip olarak, harcamalar \u015fu \u015fekilde olabilir<\/h2>\n

\u00f6zel sermaye kazan\u00e7lar\u0131 ile ba\u011flant\u0131l\u0131 olarak gelirle ilgili giderler olarak indirilemez. Bunlar, tasarruf sahiplerinin 801 avroluk (e\u015f 1.602 avro) toplu \u00f6demesi kapsam\u0131ndad\u0131r. Di\u011ferlerinin yan\u0131 s\u0131ra, “kendi” \u015firketine verilen krediler i\u00e7in de bir istisna ge\u00e7erlidir. Hissedarl\u0131k oran\u0131n\u0131n en az %10 olmas\u0131 halinde, \u015firket taraf\u0131ndan \u00f6denen faiz, hissedar i\u00e7in bir yandan ki\u015fisel vergi oran\u0131 \u00fczerinden vergilendirilebilir (\u00a7 32d paragraf 2 no. 1 harf b EStG) ve %25 nihai stopaj oran\u0131na tabi de\u011fildir; di\u011fer yandan, bu ba\u011flamda yap\u0131lan harcamalar ger\u00e7ek tutarda gelirle ilgili giderler olarak d\u00fc\u015f\u00fclebilir. Bu, \u00f6rne\u011fin bir hissedar kredisinin yeniden finansman\u0131 i\u00e7in faiz i\u00e7in ge\u00e7erlidir. Bu ba\u011flamda, refinansman faizi, \u015firket acil bir durum nedeniyle hissedara faizi \u00f6deyemese (veya art\u0131k \u00f6deyemese) bile d\u00fc\u015f\u00fclebilir. Bu ba\u011flamda, hissedar daha sonra sermaye varl\u0131klar\u0131ndan elde edilen gelir \u00fczerinden vergi kayb\u0131na u\u011frar.<\/p>\n<\/div><\/div>

E\u011fer hissedar feragat ederse<\/h2>\n

Ancak, \u015eirket’in \u00f6z sermayesini ve kazan\u00e7 pozisyonunu g\u00fc\u00e7lendirmek i\u00e7in krediyi geri \u00f6demek zorunda kalmas\u0131 halinde, bu konuda herhangi bir sermaye kazanc\u0131 tahakkuk etmeyecektir. Bu ayn\u0131 zamanda refinansman kredisi i\u00e7in daha \u00f6nce yap\u0131lan faiz kesintisini de ortadan kald\u0131rmaktad\u0131r. Bu durum, kredi feragatinin bir bor\u00e7lu teminat\u0131yla birle\u015ftirilmesi halinde de ge\u00e7erlidir. Feragat, \u015firketi g\u00fc\u00e7lendirmek ve kar beklentilerini iyile\u015ftirmek amac\u0131yla yap\u0131ld\u0131\u011f\u0131ndan, refinansman kredisinin do\u011frudan i\u015ftirakle<\/strong> ba\u011flant\u0131s\u0131 vard\u0131r, b\u00f6ylece faiz (gelecekteki) kar da\u011f\u0131t\u0131mlar\u0131yla ba\u011flant\u0131l\u0131 olarak gider olarak kabul edilecektir.<\/p>\n

Ancak, yat\u0131r\u0131m gelirleri genel olarak nihai stopaj vergisine tabi oldu\u011fundan, reklam maliyetleri (faiz) yaln\u0131zca k\u0131smi gelir prosed\u00fcr\u00fc<\/strong> olarak adland\u0131r\u0131lan prosed\u00fcr\u00fcn<\/strong> uygulanmas\u0131 durumunda dikkate al\u0131nabilir; bu durumda, yeniden finansman faizinin en az% 60’\u0131n\u0131n d\u00fc\u015f\u00fclmesi m\u00fcmk\u00fcnd\u00fcr. Vergi beyannamesi verilirken buna uygun bir ba\u015fvuru yap\u0131lmal\u0131d\u0131r (\u00a7 32d paragraf 2 no. 3 EStG).<\/p>\n<\/div><\/div>

(Daha fazla yorum, bilgi ve \u00f6rnek 01\/2019 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:1547113839722-c2e31d80-3e09-9″ 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][ultimate_spacer height=”50″]

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":"Faiz – Finansman – Hissedar kredisi – Sermaye geliri [vc_separator][vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Zinsen zur Finanzierung eines Gesellschafter-Darlehens bei den Kapitaleink\u00fcnften\" alignment=\"left\"][\/ultimate_heading][vc_separator css=\".vc_custom_1547113553993{margin-bottom: 20px !important;}\"]Prensip olarak, harcamalar \u015fu \u015fekilde olabilir \u00f6zel sermaye kazan\u00e7lar\u0131 ile ba\u011flant\u0131l\u0131 olarak gelirle ilgili giderler olarak indirilemez. Bunlar, tasarruf sahiplerinin 801 avroluk (e\u015f 1.602 avro) toplu \u00f6demesi kapsam\u0131ndad\u0131r. Di\u011ferlerinin yan\u0131 s\u0131ra, “kendi”...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,1122,1121,665],"tags":[1123],"class_list":["post-10516","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-faiz","category-finansman","category-yatirim-geliri","tag-finansman"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10516","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=10516"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10516\/revisions"}],"predecessor-version":[{"id":10560,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10516\/revisions\/10560"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=10516"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=10516"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=10516"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}