{"id":10669,"date":"2019-04-17T12:46:39","date_gmt":"2019-04-17T10:46:39","guid":{"rendered":"https:\/\/tunal-stb.de\/binanin-yikilmasi-veya-soekuelmesi-ve-bedelsiz-olarak-bir-arsanin-satin-alinmasi\/"},"modified":"2023-07-21T09:35:54","modified_gmt":"2023-07-21T07:35:54","slug":"binanin-yikilmasi-veya-soekuelmesi-ve-bedelsiz-olarak-bir-arsanin-satin-alinmasi","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/binanin-yikilmasi-veya-soekuelmesi-ve-bedelsiz-olarak-bir-arsanin-satin-alinmasi\/","title":{"rendered":"Binan\u0131n y\u0131k\u0131lmas\u0131 veya s\u00f6k\u00fclmesi ve bedelsiz olarak bir arsan\u0131n sat\u0131n al\u0131nmas\u0131"},"content":{"rendered":"

Bir binan\u0131n y\u0131k\u0131lmas\u0131.
\n<\/strong><\/p>\n<\/div><\/div>[vc_separator][vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Unentgeltlicher Erwerb eines Grundst\u00fccks.” alignment=”left”][\/ultimate_heading][vc_separator css=”.vc_custom_1547462534290{margin-bottom: 20px !important;}”][ultimate_spacer height=”50″]

Gelir elde etmek i\u00e7in kullan\u0131lan bir binan\u0131n kullan\u0131m\u0131 art\u0131k ekonomik olarak m\u00fcmk\u00fcn de\u011filse ve bu nedenle bina y\u0131k\u0131l\u0131rsa, binan\u0131n kalan “art\u0131k defter de\u011feri” ve y\u0131k\u0131m maliyetleri gelirle ilgili giderler veya i\u015fletme giderleri olarak d\u00fc\u015f\u00fclebilir.<\/div>\n<\/div><\/div>

Halihaz\u0131rda y\u0131k\u0131m niyetiyle edinilmi\u015f bir bina s\u00f6z konusu oldu\u011funda bir ayr\u0131m yap\u0131lmal\u0131d\u0131r:<\/h2>\n

– Y\u0131k\u0131lan bina objektif olarak de\u011fersizse, y\u0131k\u0131m maliyetleri arazinin edinim maliyetlerine aittir ve bu nedenle art\u0131k amortismana tabi tutulamaz.<\/p>\n

– Y\u0131k\u0131lan bina hen\u00fcz teknik veya ekonomik olarak t\u00fcketilmemi\u015fse ve y\u0131k\u0131m ekonomik olarak yeni bir binayla ili\u015fkiliyse, y\u0131k\u0131lan binaya orant\u0131l\u0131 olarak atfedilen edinim maliyetleri ve y\u0131k\u0131m maliyetleri yeni in\u015fa edilen binan\u0131n \u00fcretim maliyetlerine aittir.<\/p>\n<\/div><\/div>

Bir binan\u0131n sat\u0131n al\u0131nmas\u0131ndan sonraki \u00fc\u00e7 y\u0131l i\u00e7inde y\u0131k\u0131lmas\u0131 halinde, bir m\u00fclk\u00fcn y\u0131k\u0131lmak amac\u0131yla sat\u0131n al\u0131nd\u0131\u011f\u0131na dair bir karine (m\u00fcnferit durumlarda \u00e7\u00fcr\u00fct\u00fclebilir) vard\u0131r; bu da y\u0131k\u0131m maliyetlerinin ve binan\u0131n herhangi bir art\u0131k de\u011ferinin vergi ama\u00e7lar\u0131 i\u00e7in hemen dikkate al\u0131namayaca\u011f\u0131 anlam\u0131na gelir.<\/p>\n<\/div><\/div>

(Daha fazla yorum, bilgi ve \u00f6rnek 04\/2019 say\u0131l\u0131 bilgilendirme mektubumuzda<\/a> bulunabilir).<\/em><\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>

[vc_masonry_media_grid grid_id=”vc_gid:1555497337153-e0e0976d-e223-7″ 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][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":"Bir binan\u0131n y\u0131k\u0131lmas\u0131. [vc_separator][vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Unentgeltlicher Erwerb eines Grundst\u00fccks.\" alignment=\"left\"][\/ultimate_heading][vc_separator css=\".vc_custom_1547462534290{margin-bottom: 20px !important;}\"][ultimate_spacer height=\"50\"]Gelir elde etmek i\u00e7in kullan\u0131lan bir binan\u0131n kullan\u0131m\u0131 art\u0131k ekonomik olarak m\u00fcmk\u00fcn de\u011filse ve bu nedenle bina y\u0131k\u0131l\u0131rsa, binan\u0131n kalan “art\u0131k defter de\u011feri” ve y\u0131k\u0131m maliyetleri gelirle ilgili giderler veya i\u015fletme giderleri olarak d\u00fc\u015f\u00fclebilir. Halihaz\u0131rda y\u0131k\u0131m niyetiyle edinilmi\u015f bir bina s\u00f6z...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1041,548,1177,881],"tags":[1186,1181],"class_list":["post-10669","post","type-post","status-publish","format-standard","hentry","category-arazi","category-bilgi-mektubu","category-bina","category-reklam-maliyetleri","tag-isletme-giderleri","tag-yikim-tr"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10669","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=10669"}],"version-history":[{"count":9,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10669\/revisions"}],"predecessor-version":[{"id":10875,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10669\/revisions\/10875"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=10669"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=10669"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=10669"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}