{"id":10780,"date":"2019-03-11T09:34:51","date_gmt":"2019-03-11T08:34:51","guid":{"rendered":"https:\/\/tunal-stb.de\/gmbh-icin-finansman-destegi-olarak-hissedar-katkisi\/"},"modified":"2023-07-21T09:35:53","modified_gmt":"2023-07-21T07:35:53","slug":"gmbh-icin-finansman-destegi-olarak-hissedar-katkisi","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/gmbh-icin-finansman-destegi-olarak-hissedar-katkisi\/","title":{"rendered":"GmbH i\u00e7in finansman deste\u011fi olarak hissedar katk\u0131s\u0131"},"content":{"rendered":"

Hissedar katk\u0131s\u0131
\n<\/strong><\/p>\n<\/div><\/div>[vc_separator][vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Finanzierungshilfe f\u00fcr GmbH” alignment=”left” margin_design_tab_text=””][\/ultimate_heading][vc_separator css=”.vc_custom_1547462534290{margin-bottom: 20px !important;}”][ultimate_spacer height=”50″]

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Bir \u015firketteki (\u00f6rne\u011fin GmbH) bir hissenin sat\u0131lmas\u0131 ve bu hissenin son be\u015f y\u0131l i\u00e7inde \u015firket sermayesinin en az %1’ine tekab\u00fcl etmesi ya da etmi\u015f olmas\u0131 halinde, elde edilen k\u00e2r k\u0131smi gelir prosed\u00fcr\u00fcne tabi olur ve yaln\u0131zca %60 oran\u0131nda vergilendirilebilir. Bir zarar durumunda (\u015firketin feshi nedeniyle de), bu sadece sermaye gelirinden de\u011fil, ayn\u0131 zamanda di\u011fer gelirlerden de % 60 oran\u0131nda mahsup edilebilir. Hissedarl\u0131\u011f\u0131n edinim maliyetlerinin tutar\u0131 sermaye kazanc\u0131 veya kayb\u0131n\u0131n tutar\u0131n\u0131 etkiledi\u011finden, GmbH’nin krizi s\u0131ras\u0131nda hissedar taraf\u0131ndan verilen fonlar\u0131n edinim maliyetleri olarak say\u0131l\u0131p say\u0131lmayaca\u011f\u0131 sorusu \u00f6nemlidir.<\/div>\n<\/div>\n<\/div>\n<\/div><\/div>

Hissedar\u0131n “kendi” \u015firketine bir kredi vermesi veya iflas i\u015flemlerinde zaten verilmi\u015f olan bir krediyi “terk etmesi” durumunda, Federal Mali Mahkeme (sonraki) edinim maliyetlerinin olmad\u0131\u011f\u0131na karar vermi\u015ftir; kredi talebinin temerr\u00fcd\u00fc, tasfiye zarar\u0131n\u0131n belirlenmesinde dikkate al\u0131namaz.<\/p>\n<\/div><\/div>

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Yak\u0131n tarihli bir kararda<\/h2>\n
Federal Maliye Mahkemesi, hissedar taraf\u0131ndan \u015firketin sermaye rezervine yap\u0131lan \u00f6demelerin ise genellikle sonraki sat\u0131n alma maliyetlerine ve dolay\u0131s\u0131yla k\u0131smi gelir prosed\u00fcr\u00fc kapsam\u0131nda mahsup edilebilecek zararlara yol a\u00e7t\u0131\u011f\u0131n\u0131 a\u00e7\u0131kl\u0131\u011fa kavu\u015fturmu\u015ftur. \u0130htilaf konusu olayda, hissedar bir garanti talebinden ka\u00e7\u0131nmak i\u00e7in GmbH’nin sermaye rezervine bir tahsisat yapm\u0131\u015ft\u0131r. GmbH’nin s\u00f6z konusu paray\u0131 banka bor\u00e7lar\u0131n\u0131 geri \u00f6demek i\u00e7in kullanm\u0131\u015f olmas\u0131 \u00f6nemsizdi. Mahkemenin g\u00f6r\u00fc\u015f\u00fcne g\u00f6re, tasar\u0131m olanaklar\u0131n\u0131n k\u00f6t\u00fcye kullan\u0131lmas\u0131 s\u00f6z konusu de\u011fildir.<\/div>\n<\/div>\n<\/div>\n<\/div><\/div>

(Daha fazla yorum, bilgi ve \u00f6rnek 03\/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:1552288635185-c2e04add-0780-7″ 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

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B) Bilgilendirme mektubuna abone olun<\/strong><\/a><\/h2>\n
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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

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C) E-posta yoluyla bloga abone olun<\/strong><\/h2>\n
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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

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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":"

\u015eirketler i\u00e7in bir finansman deste\u011fi olarak hissedar katk\u0131s\u0131.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,712],"tags":[1220,1219],"class_list":["post-10780","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-sirketler","tag-hissedar-katkisi","tag-mali-yardim"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10780","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=10780"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10780\/revisions"}],"predecessor-version":[{"id":10813,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10780\/revisions\/10813"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=10780"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=10780"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=10780"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}