{"id":10716,"date":"2019-05-14T09:57:36","date_gmt":"2019-05-14T07:57:36","guid":{"rendered":"https:\/\/tunal-stb.de\/cocuk-parasi-ileri-egitim-ve-kazancli-istihdam\/"},"modified":"2023-07-21T09:35:50","modified_gmt":"2023-07-21T07:35:50","slug":"cocuk-parasi-ileri-egitim-ve-kazancli-istihdam","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/cocuk-parasi-ileri-egitim-ve-kazancli-istihdam\/","title":{"rendered":"\u00c7ocuk paras\u0131: \u0130leri e\u011fitim ve kazan\u00e7l\u0131 istihdam"},"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>\u00c7ocuk paras\u0131<\/h2>\n<p>2012 y\u0131l\u0131ndan bu yana, \u00e7ocuk paras\u0131n\u0131n \u00f6denmesinde ve 25 ya\u015f\u0131n alt\u0131ndaki yeti\u015fkin \u00e7ocuklar\u0131n vergi de\u011ferlendirmesinde \u00e7ocu\u011fun gelirinin miktar\u0131 \u00f6nemsizdir. Ba\u015flang\u0131\u00e7 e\u011fitiminin veya \u00f6\u011freniminin tamamlanmas\u0131n\u0131n ard\u0131ndan, \u00e7ocu\u011fun e\u011fitime ek olarak haftada 20 saatten fazla kazan\u00e7 getirici bir i\u015fte \u00e7al\u0131\u015fmamas\u0131 halinde, bu de\u011ferlendirme genellikle hala m\u00fcmk\u00fcnd\u00fcr.<\/p>\n<div title=\"Sayfa 2\"><\/div>\n<div title=\"Sayfa 2\">Daha ileri e\u011fitimler de ba\u015flang\u0131\u00e7 e\u011fitiminin bir par\u00e7as\u0131 olarak nitelendirilebilir (\u00e7ok kurslu e\u011fitim olarak adland\u0131r\u0131l\u0131r); kriter, bunun \u00f6nceki e\u011fitimle yak\u0131ndan ili\u015fkili olup olmad\u0131\u011f\u0131 (\u00f6rne\u011fin ayn\u0131 mesleki alan veya konu alan\u0131) ve yak\u0131n zamansal ba\u011flant\u0131 i\u00e7inde ger\u00e7ekle\u015ftirilip ger\u00e7ekle\u015ftirilmedi\u011fidir.<\/div>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h2>Yak\u0131n tarihli bir kararda<\/h2>\n<p>Federal Maliye Mahkemesi, i\u015fle b\u00fct\u00fcnle\u015fmi\u015f veya i\u015fe e\u015flik eden uygulamal\u0131 bir e\u011fitimin veya daha sonraki bir y\u00fcksek lisans derecesi gibi ileri bir e\u011fitimin, otomatik olarak tek tip bir ba\u015flang\u0131\u00e7 e\u011fitimi varsay\u0131m\u0131na yol a\u00e7mad\u0131\u011f\u0131n\u0131 a\u00e7\u0131kl\u0131\u011fa kavu\u015fturmu\u015ftur. Bu ama\u00e7la, birinci dereceyi ald\u0131ktan sonra e\u011fitimin \u00e7ocu\u011fun ana faaliyeti olmaya devam edip etmedi\u011fi veya \u00e7ocu\u011fun halihaz\u0131rda bir meslek edinip edinmedi\u011fi \u00f6nemlidir.<\/p>\n<p>Mahkemenin g\u00f6r\u00fc\u015f\u00fcne g\u00f6re, sadece hizmet i\u00e7i e\u011fitim ve dolay\u0131s\u0131yla tek tip bir ba\u015flang\u0131\u00e7 e\u011fitimi, belirsiz bir s\u00fcre i\u00e7in veya 26 haftadan daha uzun bir s\u00fcre i\u00e7in akdedilmi\u015fse ve tam zamanl\u0131 veya neredeyse tam zamanl\u0131 istihdama y\u00f6nelikse, bir i\u015f ili\u015fkisi lehine konu\u015fabilir.<\/p>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>Bu karar, ilk mesleki yeterlilikten sonra ger\u00e7ekle\u015ftirilen ve ek olarak kazan\u00e7l\u0131 bir i\u015fe girilen e\u011fitim veya ileri e\u011fitim i\u00e7in \u00f6nem ta\u015f\u0131maktad\u0131r; tek tip bir ilk e\u011fitimin hala varsay\u0131l\u0131p varsay\u0131lmayaca\u011f\u0131 veya zaten ikinci bir e\u011fitim (&#8220;\u00e7ocuk paras\u0131na zarar veren&#8221;) olup olmad\u0131\u011f\u0131, ilke olarak bireysel durumun ko\u015fullar\u0131na g\u00f6re de\u011ferlendirilecektir.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"\u00c7ocuk paras\u0131 2012 y\u0131l\u0131ndan bu yana, \u00e7ocuk paras\u0131n\u0131n \u00f6denmesinde ve 25 ya\u015f\u0131n alt\u0131ndaki yeti\u015fkin \u00e7ocuklar\u0131n vergi de\u011ferlendirmesinde \u00e7ocu\u011fun gelirinin miktar\u0131 \u00f6nemsizdir. Ba\u015flang\u0131\u00e7 e\u011fitiminin veya \u00f6\u011freniminin tamamlanmas\u0131n\u0131n ard\u0131ndan, \u00e7ocu\u011fun e\u011fitime ek olarak haftada 20 saatten fazla kazan\u00e7 getirici bir i\u015fte \u00e7al\u0131\u015fmamas\u0131 halinde, bu de\u011ferlendirme genellikle hala m\u00fcmk\u00fcnd\u00fcr. Daha ileri e\u011fitimler de ba\u015flang\u0131\u00e7 e\u011fitiminin bir par\u00e7as\u0131 olarak...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,718,1073],"tags":[1193,726],"class_list":["post-10716","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-cocuk-parasi","category-cocuklar","tag-egitim","tag-ileri-egitim-tr"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10716","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=10716"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10716\/revisions"}],"predecessor-version":[{"id":10735,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10716\/revisions\/10735"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=10716"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=10716"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=10716"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}