{"id":10572,"date":"2018-12-21T04:15:44","date_gmt":"2018-12-21T03:15:44","guid":{"rendered":"https:\/\/tunal-stb.de\/sirket-etkinliklerinde-saglanan-faydalar-calisanin-iptal-etmesi-durumunda-uecret-oedenmez\/"},"modified":"2023-07-21T09:35:36","modified_gmt":"2023-07-21T07:35:36","slug":"sirket-etkinliklerinde-saglanan-faydalar-calisanin-iptal-etmesi-durumunda-uecret-oedenmez","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/sirket-etkinliklerinde-saglanan-faydalar-calisanin-iptal-etmesi-durumunda-uecret-oedenmez\/","title":{"rendered":"\u015eirket etkinliklerinde sa\u011flanan faydalar – \u00c7al\u0131\u015fan\u0131n iptal etmesi durumunda \u00fccret \u00f6denmez"},"content":{"rendered":"

Harc\u0131rahlar – \u015eirket etkinlikleri – \u00dccret \u00f6denmemesi – \u0130ptal – \u00c7al\u0131\u015fanlar<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Zuwendungen bei Betriebsveranstaltungen \u2013 Kein Arbeitslohn bei Absage von Arbeitnehmern” alignment=”left”][\/ultimate_heading][vc_separator css=”.vc_custom_1545118731572{margin-bottom: 20px !important;}”]<\/div><\/div><\/div><\/div><\/section>

\u015eirket etkinlikleri vesilesiyle i\u015fveren taraf\u0131ndan yap\u0131lan harcamalar, prensip olarak \u00e7al\u0131\u015fanlar i\u00e7in ayni yard\u0131m olarak \u00fccret vergisine tabidir; ancak y\u0131lda en fazla iki \u015firket etkinli\u011fi i\u00e7in, her biri 110 Euro’ya kadar olan yard\u0131mlar vergiden muaft\u0131r (bkz. EStG madde 19 (1) no. 1a). Bunu yaparken vergi makamlar\u0131, yap\u0131lan harcamalar\u0131 kat\u0131l\u0131mc\u0131 \u00e7al\u0131\u015fanlara (ve varsa onlar\u0131n bakmakla y\u00fck\u00fcml\u00fc olduklar\u0131 ki\u015filere) tahsis eder ve harcamalar\u0131 buna g\u00f6re da\u011f\u0131t\u0131r.<\/p>\n<\/div><\/div>

Bireysel \u00e7al\u0131\u015fanlar\u0131n k\u0131sa s\u00fcre i\u00e7inde bir \u015firket etkinli\u011fine kat\u0131lamamas\u0131 durumunda (\u00f6rne\u011fin hastal\u0131k nedeniyle), kat\u0131lamayan \u00e7al\u0131\u015fanlara atfedilebilecek masraflar orada bulunanlara tahsis edilir.<\/p>\n<\/div><\/div>

Bu g\u00f6r\u00fc\u015f \u015fimdi bir vergi mahkemesi taraf\u0131ndan \u00e7\u00fcr\u00fct\u00fclm\u00fc\u015ft\u00fcr. Buna g\u00f6re, mevcut olmayan \u00e7al\u0131\u015fanlara atfedilebilen giderler toplamda vergiye tabi \u00fccret te\u015fkil etmemektedir.<\/strong><\/p>\n<\/div><\/div>[ult_content_box border=”border-style:groove;||border-color:#13297a;” box_shadow=”horizontal:px|vertical:px|blur:px|spread:px|style:none|” hover_box_shadow=”horizontal:px|vertical:px|blur:px|spread:px|style:none|” padding=”padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px;” bg_color=”rgba(0,0,0,0.1)”]

\u00d6rnek:<\/h2>\n

50 \u00e7al\u0131\u015fan bir Noel partisine davet edilir. K\u0131sa s\u00fcre i\u00e7inde 10 i\u015f\u00e7i iptal etti. Yemek, oda kiralama, m\u00fczik vb. masraflar 4.000 Avro tutar\u0131ndad\u0131r. A\u00e7\u0131k b\u00fcfenin maliyetleri iptaller nedeniyle art\u0131k d\u00fc\u015f\u00fcr\u00fclememi\u015ftir. Kat\u0131l\u0131mc\u0131 \u00e7al\u0131\u015fanlar 1.200 Avro tutar\u0131nda i\u00e7ecek masraf\u0131na maruz kalm\u0131\u015ft\u0131r.<\/p>\n

Mali idareye g\u00f6re, sabit maliyetlerin mevcut ki\u015filer aras\u0131nda da\u011f\u0131t\u0131lmas\u0131 gerekecektir
\n(4.000 \u20ac : 40 = 100 \u20ac); art\u0131 i\u00e7ecek masraflar\u0131
\n(1.200 \u20ac : 40 = 30 \u20ac) bu da kat\u0131l\u0131mc\u0131 ba\u015f\u0131na 130 \u20ac eder; vergiden muaf tutar d\u00fc\u015f\u00fcld\u00fckten sonra kat\u0131l\u0131mc\u0131 ba\u015f\u0131na (130 \u20ac \/ 110 \u20ac =) 20 \u20ac gelir vergisine tabi olacakt\u0131r.<\/p>\n

Vergi mahkemesinin g\u00f6r\u00fc\u015f\u00fcne g\u00f6re, sadece
\n(4.000 \u20ac : 50 =) Kat\u0131l\u0131mc\u0131 \u00e7al\u0131\u015fan ba\u015f\u0131na 80 \u20ac sabit maliyet ve 30 \u20ac i\u00e7ecek maliyeti. Bu durumda 110 \u20ac’luk vergiden muaf tutar a\u015f\u0131lmad\u0131\u011f\u0131ndan, herhangi bir \u00fccret vergisi \u00f6denmeyecektir.<\/p>\n<\/div><\/div>[\/ult_content_box]

Bu nedenle, bir \u015firket partisi i\u00e7in yap\u0131lan masraflar\u0131n nihayetinde kat\u0131lmayan \u00e7al\u0131\u015fanlar taraf\u0131ndan yap\u0131ld\u0131\u011f\u0131n\u0131n belgelenmesi tavsiye<\/strong> edilebilir.<\/p>\n

FG karar\u0131 hen\u00fcz nihai olmad\u0131\u011f\u0131ndan<\/strong>, Federal Mali Mahkeme’ye yap\u0131lacak itiraz\u0131n beklenmesi gerekebilir.<\/p>\n<\/div><\/div>

(Daha fazla yorum ve bilgi 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:1545120827871-1ea2b85b-0371-7″ 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][vc_separator]<\/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":"Harc\u0131rahlar – \u015eirket etkinlikleri – \u00dccret \u00f6denmemesi – \u0130ptal – \u00c7al\u0131\u015fanlar [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Zuwendungen bei Betriebsveranstaltungen \u2013 Kein Arbeitslohn bei Absage von Arbeitnehmern\" alignment=\"left\"][\/ultimate_heading][vc_separator css=\".vc_custom_1545118731572{margin-bottom: 20px !important;}\"]\u015eirket etkinlikleri vesilesiyle i\u015fveren taraf\u0131ndan yap\u0131lan harcamalar, prensip olarak \u00e7al\u0131\u015fanlar i\u00e7in ayni yard\u0131m olarak \u00fccret vergisine tabidir; ancak y\u0131lda en fazla iki \u015firket etkinli\u011fi i\u00e7in, her biri 110...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,549,1135,911],"tags":[1137,917],"class_list":["post-10572","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-isciler","category-sirket-etkinlikleri","category-uecretler","tag-sirket-etkinlikleri","tag-uecretler"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10572","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=10572"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10572\/revisions"}],"predecessor-version":[{"id":10616,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10572\/revisions\/10616"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=10572"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=10572"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=10572"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}