{"id":10786,"date":"2019-04-29T11:32:33","date_gmt":"2019-04-29T09:32:33","guid":{"rendered":"https:\/\/tunal-stb.de\/calisanin-yemek-masraflari-icin-oedenekler\/"},"modified":"2023-07-21T09:35:54","modified_gmt":"2023-07-21T07:35:54","slug":"calisanin-yemek-masraflari-icin-oedenekler","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/calisanin-yemek-masraflari-icin-oedenekler\/","title":{"rendered":"\u00c7al\u0131\u015fan\u0131n yemek masraflar\u0131 i\u00e7in \u00f6denekler"},"content":{"rendered":"

Hibeler,<\/strong><\/p>\n<\/div><\/div>[vc_separator][vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”f\u00fcr Mahlzeiten des Arbeitnehmers.” alignment=”left”][\/ultimate_heading][vc_separator css=”.vc_custom_1547462534290{margin-bottom: 20px !important;}”][ultimate_spacer height=”50″]

\u00c7al\u0131\u015fanlar\u0131n i\u015fverenlerinden ald\u0131klar\u0131 \u00fccretsiz veya indirimli yemek \u00f6denekleri d\u00fczenli olarak \u00fccret vergisine ve sosyal g\u00fcvenlik katk\u0131 paylar\u0131na tabidir. Ancak bu yard\u0131mlar i\u00e7in baz\u0131 \u00f6zel ko\u015fullar ge\u00e7erlidir: Yeme\u011fin ger\u00e7ek de\u011feri ne olursa olsun, yaln\u0131zca y\u0131ll\u0131k olarak belirlenen resmi gayri nakdi yard\u0131m de\u011feri vergiye tabidir. Bu parasal olmayan \u00fccret de\u011feri, 2019<\/strong> y\u0131l\u0131nda \u00f6\u011fle veya ak\u015fam yeme\u011fi i\u00e7in 3,30 Euro<\/strong>‘dur. \u00c7al\u0131\u015fan taraf\u0131ndan yap\u0131lan herhangi bir ek \u00f6deme, ayni \u00fccretin de\u011ferini azalt\u0131r.<\/div>\n<\/div><\/div>

(Elveri\u015fli) gayri nakdi \u00fccret de\u011ferinin uygulanmas\u0131 a\u015fa\u011f\u0131dakiler i\u00e7in d\u00fczenli olarak de\u011ferlendirilir<\/h2>\n
    \n
  1. \u0130\u015fveren taraf\u0131ndan \u00e7al\u0131\u015fanlara her \u00e7al\u0131\u015fma g\u00fcn\u00fcnde kendi i\u015fletti\u011fi kantin<\/strong>, restoran veya benzeri bir kurulu\u015fta sa\u011flanan yemekler;<\/li>\n
  2. S\u00fcbvansiyonun yeme\u011fin ger\u00e7ek fiyat\u0131n\u0131 a\u015fmamas\u0131 halinde, i\u015fveren taraf\u0131ndan yemek sa\u011flayan kurulu\u015flara (\u00f6rne\u011fin restoranlar) \u00f6denen ve \u00e7al\u0131\u015fma g\u00fcn\u00fc boyunca servis edilen yemeklerin maliyetinin azalt\u0131lmas\u0131na katk\u0131da bulunan yard\u0131mlar<\/strong>;<\/li>\n
  3. restoranlarda vb. kullan\u0131lmak \u00fczere \u00e7al\u0131\u015fanlara restoran \u00e7ekleri\/kuponlar\u0131<\/strong> da\u011f\u0131t\u0131lmas\u0131. Gayri nakdi \u00fccret de\u011ferinden muhasebele\u015ftirmenin \u00f6n ko\u015fulu, restoran \u00e7ekinin yemek ba\u015f\u0131na 6,40 Euro<\/strong> (2019 i\u00e7in) de\u011ferini a\u015fmamas\u0131d\u0131r.<\/li>\n
  4. \u0130\u015fveren taraf\u0131ndan – \u00f6rne\u011fin makbuz yerine – bir al\u0131c\u0131 kurumla s\u00f6zle\u015fmeye dayal\u0131 bir ili\u015fkisi olmayan \u00e7al\u0131\u015fanlar\u0131na<\/strong> bir i\u015f g\u00fcn\u00fcnde yemek sat\u0131n almalar\u0131 i\u00e7in yemek ba\u015f\u0131na 6,40 Euro’ya kadar \u00f6denen nakit \u00f6den<\/strong>ekler.<\/li>\n<\/ol>\n<\/div><\/div>

    Vergiden muaf yemek \u00f6denekleri, i\u015flerini ev ofislerinde<\/strong> y\u00fcr\u00fcten \u00e7al\u0131\u015fanlar veya g\u00fcnde 6 saatten fazla \u00e7al\u0131\u015fmayan yar\u0131 zamanl\u0131 \u00e7al\u0131\u015fanlar<\/strong> i\u00e7in de ge\u00e7erlidir.<\/p>\n

    Elveri\u015fli nakit d\u0131\u015f\u0131 \u00fccret de\u011ferleri, yaln\u0131zca i\u015fveren taraf\u0131ndan i\u015f g\u00fcn\u00fc ba\u015f\u0131na<\/strong> yaln\u0131zca bir<\/strong> \u00f6\u011f\u00fcn yemek sat\u0131n al\u0131nmas\u0131 ve s\u00fcbvanse edilmesi durumunda uygulanabilir. Di\u011fer g\u00fcnler i\u00e7in “stokta” yemek sat\u0131n al\u0131nmas\u0131 zararl\u0131d\u0131r ve ilgili \u00f6deneklerin nominal de\u011fer \u00fczerinden nakit \u00fccret olarak muhasebele\u015ftirilmesine yol a\u00e7ar.<\/p>\n

    Bu gereklilikleri kan\u0131tlamak i\u00e7in, i\u015fveren her bir \u00e7al\u0131\u015fan i\u00e7in \u00f6rne\u011fin i\u015f, tatil veya hastal\u0131k nedeniyle devams\u0131zl\u0131k g\u00fcnlerini belirlemeli ve yemek fi\u015fi veya \u00f6dene\u011finin d\u00fczenlenmesini ayarlamal\u0131d\u0131r; hi\u00e7bir \u00e7al\u0131\u015fan\u0131n ayda 15’ten fazla \u00f6denek almamas\u0131 durumunda bu do\u011frulama gerekli de\u011fildir.<\/p>\n<\/div><\/div>

    Yemeklerin \u00fccretsiz ya da indirimli olarak sunulmas\u0131 sonucunda \u00fccret vergisine tabi bir tutar ortaya \u00e7\u0131karsa, i\u015fveren bu tutar\u0131 4. madde uyar\u0131nca \u00fccret vergisinden d\u00fc\u015febilir. \u00a7 40 para. 2 %25’lik sabit bir oranda EStG; bu durumda sosyal g\u00fcvenlik katk\u0131lar\u0131ndan muafiyet s\u00f6z konusudur.<\/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:1556529401609-d1c2e04f-7336-10″ 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":"Hibeler, [vc_separator][vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"f\u00fcr Mahlzeiten des Arbeitnehmers.\" alignment=\"left\"][\/ultimate_heading][vc_separator css=\".vc_custom_1547462534290{margin-bottom: 20px !important;}\"][ultimate_spacer height=\"50\"]\u00c7al\u0131\u015fanlar\u0131n i\u015fverenlerinden ald\u0131klar\u0131 \u00fccretsiz veya indirimli yemek \u00f6denekleri d\u00fczenli olarak \u00fccret vergisine ve sosyal g\u00fcvenlik katk\u0131 paylar\u0131na tabidir. Ancak bu yard\u0131mlar i\u00e7in baz\u0131 \u00f6zel ko\u015fullar ge\u00e7erlidir: Yeme\u011fin ger\u00e7ek de\u011feri ne olursa olsun, yaln\u0131zca y\u0131ll\u0131k olarak belirlenen resmi gayri nakdi yard\u0131m de\u011feri vergiye tabidir....","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,1228,549],"tags":[1234,1237,1231,1235],"class_list":["post-10786","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-hibeler","category-isciler","tag-icisleri-bakanligi","tag-restoran","tag-yemek","tag-yemekler"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10786","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=10786"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10786\/revisions"}],"predecessor-version":[{"id":10836,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10786\/revisions\/10836"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=10786"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=10786"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=10786"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}