{"id":10727,"date":"2019-04-08T14:33:32","date_gmt":"2019-04-08T12:33:32","guid":{"rendered":"https:\/\/tunal-stb.de\/marjinal-istihdam-icin-uecret-olarak-es-tarafindan-uecretsiz-arac-kullanimi\/"},"modified":"2023-07-21T09:35:53","modified_gmt":"2023-07-21T07:35:53","slug":"marjinal-istihdam-icin-uecret-olarak-es-tarafindan-uecretsiz-arac-kullanimi","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/marjinal-istihdam-icin-uecret-olarak-es-tarafindan-uecretsiz-arac-kullanimi\/","title":{"rendered":"Marjinal istihdam i\u00e7in \u00fccret olarak e\u015f taraf\u0131ndan \u00fccretsiz ara\u00e7 kullan\u0131m\u0131"},"content":{"rendered":"

E\u015f taraf\u0131ndan \u00fccretsiz ara\u00e7 kullan\u0131m\u0131<\/strong><\/p>\n<\/div><\/div>[vc_separator][vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”als Entlohnung f\u00fcr geringf\u00fcgige Besch\u00e4ftigung” alignment=”left” margin_design_tab_text=””][\/ultimate_heading][vc_separator css=”.vc_custom_1547462534290{margin-bottom: 20px !important;}”][ultimate_spacer height=”50″]

Bir \u015firket arac\u0131n\u0131n bir \u00e7al\u0131\u015fan taraf\u0131ndan \u00f6zel olarak kullan\u0131lmas\u0131, s\u00fcr\u00fcc\u00fc kay\u0131t defteri tutulmad\u0131\u011f\u0131 takdirde, bir vergi basitle\u015ftirme d\u00fczenlemesine tabidir: \u00dccret vergisi ve sosyal g\u00fcvenlik primlerine tabi olan gayri nakdi menfaat, arac\u0131n ayl\u0131k br\u00fct liste fiyat\u0131n\u0131n %1’i olarak de\u011ferlendirilecektir. 1 kural\u0131, (fiili) \u00f6zel kullan\u0131m\u0131n kapsam\u0131na bak\u0131lmaks\u0131z\u0131n uygulanan standart bir kurald\u0131r.<\/div>\n<\/div><\/div>

Federal Mali Mahkeme<\/h2>\n

\u015fimdi %1 kural\u0131na g\u00f6re vergilendirilebilen (s\u0131n\u0131rs\u0131z) \u00f6zel ara\u00e7 kullan\u0131m\u0131na mini i\u015f (ayl\u0131k 450 avroya kadar marjinal istihdam) ba\u011flam\u0131nda da izin verilip verilemeyece\u011fi sorusunu ele alm\u0131\u015ft\u0131r.<\/p>\n<\/div><\/div>

S\u00f6z konusu davada, bir giri\u015fimci e\u015fini mini i\u015f kapsam\u0131nda ofis ve kurye \u00e7al\u0131\u015fan\u0131 olarak istihdam etmi\u015f ve maliyet payla\u015f\u0131m\u0131 olmaks\u0131z\u0131n \u00f6zel kullan\u0131m\u0131 i\u00e7in (s\u0131n\u0131rs\u0131z) bir araba b\u0131rakm\u0131\u015ft\u0131r. \u0130\u015fveren-e\u015f, araban\u0131n \u00f6zel kullan\u0131m\u0131ndan elde edilen maddi avantaj\u0131 maa\u015fa yans\u0131tm\u0131\u015f, bu nedenle baz\u0131 durumlarda sadece k\u00fc\u00e7\u00fck bir miktar maa\u015f olarak \u00f6denmi\u015ftir.<\/p>\n<\/div><\/div>

Federal Mali Mahkeme karar\u0131n\u0131 verdi,<\/h2>\n

ara\u00e7 kredisi \u015feklinde kar\u015f\u0131l\u0131k gelen bir \u00fccretin emsal kar\u015f\u0131la\u015ft\u0131rmas\u0131na uygun olmad\u0131\u011f\u0131<\/strong> sonucuna varm\u0131\u015ft\u0131r. Mahkemenin g\u00f6r\u00fc\u015f\u00fcne g\u00f6re, bir \u015firket arac\u0131n\u0131n \u00f6zel seyahatler i\u00e7in kullan\u0131m\u0131n\u0131n aile d\u0131\u015f\u0131ndan bir “mini-jobber “a s\u0131n\u0131rs\u0131z ve dahas\u0131 a\u015f\u0131r\u0131s\u0131z bir \u015fekilde devredilmesi ola\u011fand\u0131\u015f\u0131 bir durumdur. Kural olarak, (harici) bir i\u015fveren, ancak bunun i\u00e7in hesaplanan maliyetler (\u00f6zellikle \u00f6zel yolculuklar i\u00e7in yak\u0131t vb.) art\u0131 nakit \u00fccret, i\u015f performans\u0131n\u0131n de\u011feriyle makul bir ili\u015fki i\u00e7indeyse, bir \u00e7al\u0131\u015fan\u0131n \u015firket arabas\u0131n\u0131 \u00f6zel olarak kullanmas\u0131na izin vermeye istekli olacakt\u0131r. Kararda b\u00f6yle bir durum s\u00f6z konusu de\u011fildir. Buna g\u00f6re, istihdam ili\u015fkisi vergi<\/strong> ama\u00e7l\u0131 olarak muhasebele\u015ftirilmeyecektir.<\/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:1554725832200-132c74bc-51c0-8″ 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":"E\u015f taraf\u0131ndan \u00fccretsiz ara\u00e7 kullan\u0131m\u0131 [vc_separator][vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"als Entlohnung f\u00fcr geringf\u00fcgige Besch\u00e4ftigung\" alignment=\"left\" margin_design_tab_text=\"\"][\/ultimate_heading][vc_separator css=\".vc_custom_1547462534290{margin-bottom: 20px !important;}\"][ultimate_spacer height=\"50\"]Bir \u015firket arac\u0131n\u0131n bir \u00e7al\u0131\u015fan taraf\u0131ndan \u00f6zel olarak kullan\u0131lmas\u0131, s\u00fcr\u00fcc\u00fc kay\u0131t defteri tutulmad\u0131\u011f\u0131 takdirde, bir vergi basitle\u015ftirme d\u00fczenlemesine tabidir: \u00dccret vergisi ve sosyal g\u00fcvenlik primlerine tabi olan gayri nakdi menfaat, arac\u0131n ayl\u0131k br\u00fct liste fiyat\u0131n\u0131n %1’i 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":[927,548,1148],"tags":[1164,1060,1206],"class_list":["post-10727","post","type-post","status-publish","format-standard","hentry","category-araba","category-bilgi-mektubu","category-oezel-kullanim","tag-oezel-amaclar","tag-sirket-tr","tag-sirket-arabasi"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10727","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=10727"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10727\/revisions"}],"predecessor-version":[{"id":10763,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10727\/revisions\/10763"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=10727"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=10727"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=10727"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}