{"id":10630,"date":"2019-04-30T10:17:21","date_gmt":"2019-04-30T08:17:21","guid":{"rendered":"https:\/\/tunal-stb.de\/oezel-sermaye-kazanclari-2018-gelir-vergisi-beyannamesinde\/"},"modified":"2023-07-21T09:35:50","modified_gmt":"2023-07-21T07:35:50","slug":"oezel-sermaye-kazanclari-2018-gelir-vergisi-beyannamesinde","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/oezel-sermaye-kazanclari-2018-gelir-vergisi-beyannamesinde\/","title":{"rendered":"\u00d6zel sermaye kazan\u00e7lar\u0131 2018 gelir vergisi beyannamesinde"},"content":{"rendered":"<section class=\"l-section wpb_row height_large\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h2>\u00d6zel sermaye kazan\u00e7lar\u0131 2018 gelir vergisi beyannamesinde.<\/h2>\n<div title=\"Sayfa 2\">\u00d6zel yat\u0131r\u0131m gelirlerinin vergilendirilmesi genel olarak %25 oran\u0131nda sermaye kazanc\u0131 vergisi kesintisi art\u0131 dayan\u0131\u015fma ek vergisi ve varsa kilise vergisi ile kar\u015f\u0131lanmaktad\u0131r. Bu nedenle sermaye kazan\u00e7lar\u0131n\u0131n d\u00fczenli olarak gelir vergisi beyannamesinde beyan edilmesi gerekmez.<\/div>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>Ancak, \u00f6zel yat\u0131r\u0131m gelirlerinin vergi beyannamesinde a\u00e7\u0131klanmas\u0131 zorunlu veya tavsiye edilebilir olabilir; \u00f6zellikle a\u015fa\u011f\u0131daki \u00f6rneklere bak\u0131n\u0131z:<\/p>\n<h2>Yat\u0131r\u0131m gelirlerinin a\u015fa\u011f\u0131daki durumlarda a\u00e7\u0131klanmas\u0131 gerekmektedir<\/h2>\n<ul>\n<li>Yat\u0131r\u0131m gelirleri i\u00e7in <strong>sermaye kazanc\u0131 vergisi<\/strong> kesilmemi\u015ftir (\u00f6rne\u011fin akrabalara veya hissedarlara verilen krediler, AO \u00a7 233a&#8217;ya g\u00f6re vergi iadesi faizleri, yabanc\u0131 bankalardan al\u0131nan faizler). Gelir vergisi de\u011ferlendirmesi ba\u011flam\u0131nda bu gelir i\u00e7in vergi oran\u0131 d\u00fczenli olarak nihai stopaj vergisi oran\u0131 olan %25&#8217;e kar\u015f\u0131l\u0131k gelir (bkz. \u00a7 32d EStG).<\/li>\n<li><strong>Kilise verg<\/strong> isi \u00f6deme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcne ra\u011fmen (\u00f6rne\u011fin bir bloke bildiriminin sunulmas\u0131 nedeniyle) yat\u0131r\u0131m gelirinden kilise vergisi kesilmemi\u015ftir. Bu durumda, sadece \u00f6denmesi gereken sermaye kazanc\u0131 vergisinin belirtilmesi yeterlidir. Kilise vergisi daha sonra de\u011ferlendirmenin bir par\u00e7as\u0131 olarak belirlenir.<\/li>\n<\/ul>\n<p>Kilise vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc nedeniyle nihai stopaj vergisinin <strong>azalt\u0131lmas\u0131<\/strong> ancak t\u00fcm yat\u0131r\u0131m gelirinin de beyan edilmesi halinde sa\u011flanabilir.<\/p>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h2>Yat\u0131r\u0131m gelirlerinin a\u00e7\u0131klanmas\u0131 a\u015fa\u011f\u0131daki durumlarda anlaml\u0131d\u0131r<\/h2>\n<ul>\n<li><strong>T\u00fcm<\/strong> sermaye kazan\u00e7lar\u0131n\u0131n ki\u015fisel gelir vergisi oran\u0131 \u00fczerinden vergilendirilmesi, %25&#8217;lik sermaye kazanc\u0131 vergisi indiriminden daha elveri\u015flidir ( <strong>elveri\u015fli vergi muamelesi testi<\/strong> olarak adland\u0131r\u0131l\u0131r). Bu, \u00f6rne\u011fin di\u011fer gelir t\u00fcrlerinden (\u00f6rne\u011fin kiralama ve leasing) kaynaklanan kay\u0131plar\u0131n dikkate al\u0131nmas\u0131yla da ger\u00e7ekle\u015febilir.<\/li>\n<li>Bir <strong>\u015firkete i\u015ftirakten<\/strong> elde edilen kar da\u011f\u0131t\u0131mlar\u0131n\u0131n, gelirin %60&#8217;\u0131 oran\u0131nda ki\u015fisel vergi oran\u0131 ile vergilendirilmesi<strong>(k\u0131smi gelir usul\u00fc olarak adland\u0131r\u0131l\u0131r<\/strong>), sermaye kazanc\u0131 vergisi indiriminden daha avantajl\u0131d\u0131r. K\u0131smi gelir prosed\u00fcr\u00fc, \u00f6rne\u011fin sermaye pay\u0131n\u0131n finansman\u0131 ile ba\u011flant\u0131l\u0131 olarak faiz tahakkuk etmi\u015fse ve (k\u0131smen) dikkate al\u0131nacaksa da avantajl\u0131 olabilir.<br \/>\nBuna kar\u015f\u0131l\u0131k gelen bir ba\u015fvuru, en az %25&#8217;lik bir hissedarl\u0131k veya en az %1&#8217;lik ve \u015firket \u00fczerinde \u00f6nemli giri\u015fimcilik etkisi olan profesyonel faaliyet ile m\u00fcmk\u00fcnd\u00fcr.<\/li>\n<li>Sermaye kazanc\u0131 vergisi kesintisi <strong>\u00e7ok y\u00fcksek<\/strong> olmu\u015ftur; bu, di\u011fer \u015feylerin yan\u0131 s\u0131ra, herhangi bir muafiyet emri \u00e7\u0131kar\u0131lmam\u0131\u015fsa ve bu nedenle tasarruf sahibinin 801 avroluk g\u00f6t\u00fcr\u00fc tutar\u0131 (e\u015f: 1.602 avro) dikkate al\u0131namad\u0131ysa veya tamamen dikkate al\u0131namad\u0131ysa m\u00fcmk\u00fcnd\u00fcr.<\/li>\n<li>Sermaye varl\u0131klar\u0131ndan kaynaklanan (sermaye<strong>) kay\u0131plar\u0131<\/strong>, sermaye kazan\u00e7lar\u0131ndan mahsup edilecektir.<\/li>\n<\/ul>\n<p>\u00d6rne\u011fin, bankalar, tasarruf bankalar\u0131 veya finansal hizmet sa\u011flay\u0131c\u0131lar\u0131 art\u0131k \u00f6zel yat\u0131r\u0131m gelirleri <strong>i\u00e7in<\/strong> otomatik olarak <strong>vergi sertifikas\u0131<\/strong> d\u00fczenlemedi\u011finden, yat\u0131r\u0131m gelirlerinin gelir vergisi matrah\u0131na dahil edilmesi isteniyorsa bunlar\u0131n talep edilmesi gerekebilir.<\/p>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>Bir <strong>banka saklama<\/strong> hesab\u0131nda olu\u015fan ve bu saklama hesab\u0131nda ileride zarar mahsubu i\u00e7in ta\u015f\u0131nmayacak olan ancak gelir vergisi de\u011ferlendirmesi kapsam\u0131nda di\u011fer (sermaye) kazan\u00e7lara mahsup edilecek olan <strong>zararlar<\/strong> i\u00e7in bankadan ilgili bir sertifika gereklidir.<\/p>\n<p><strong>Olumlu bir vergi de\u011ferlendirmesi<\/strong> durumunda bile (yani ki\u015fisel vergi oran\u0131n\u0131n nihai stopaj oran\u0131 olan %25&#8217;ten <strong>d\u00fc\u015f\u00fck<\/strong> olmas\u0131 durumunda), yaln\u0131zca tasarruf sahibinin 801 Euro&#8217;luk (e\u015f: 1.602 Euro) g\u00f6t\u00fcr\u00fc tutar\u0131 indirim olarak dikkate al\u0131nabilir.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"\u00d6zel sermaye kazan\u00e7lar\u0131 2018 gelir vergisi beyannamesinde. \u00d6zel yat\u0131r\u0131m gelirlerinin vergilendirilmesi genel olarak %25 oran\u0131nda sermaye kazanc\u0131 vergisi kesintisi art\u0131 dayan\u0131\u015fma ek vergisi ve varsa kilise vergisi ile kar\u015f\u0131lanmaktad\u0131r. Bu nedenle sermaye kazan\u00e7lar\u0131n\u0131n d\u00fczenli olarak gelir vergisi beyannamesinde beyan edilmesi gerekmez. Ancak, \u00f6zel yat\u0131r\u0131m gelirlerinin vergi beyannamesinde a\u00e7\u0131klanmas\u0131 zorunlu veya tavsiye edilebilir olabilir; \u00f6zellikle a\u015fa\u011f\u0131daki...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,775,710,967,1157,712,711],"tags":[1160,559],"class_list":["post-10630","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-gelir-vergisi-beyannamesi","category-kar-dagitimlari","category-kiralama-ve-leasing","category-sermaye-kazanci-vergisi","category-sirketler","category-yararlanici-incelemesi","tag-banka-mevduati","tag-kilise-vergisi"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10630","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=10630"}],"version-history":[{"count":11,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10630\/revisions"}],"predecessor-version":[{"id":10830,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10630\/revisions\/10830"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=10630"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=10630"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=10630"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}