{"id":10790,"date":"2019-02-19T09:37:43","date_gmt":"2019-02-19T08:37:43","guid":{"rendered":"https:\/\/tunal-stb.de\/sirket-arabasinin-kullanimi\/"},"modified":"2023-07-21T09:35:54","modified_gmt":"2023-07-21T07:35:54","slug":"sirket-arabasinin-kullanimi","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/sirket-arabasinin-kullanimi\/","title":{"rendered":"\u015eirket arabas\u0131n\u0131n kullan\u0131m\u0131"},"content":{"rendered":"

\u015eirket arabas\u0131n\u0131n kullan\u0131m\u0131.<\/strong><\/p>\n<\/div><\/div>[vc_separator][vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Betrifft Fahrten zwischen Wohnung und Betrieb.” 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\u0131 giri\u015fimci taraf\u0131ndan \u00f6zel yolculuklar i\u00e7in de kullan\u0131l\u0131yorsa ve s\u00fcr\u00fcc\u00fc kay\u0131t defteri tutulmuyorsa, \u00f6zel kullan\u0131m k\u0131sm\u0131 br\u00fct liste fiyat\u0131n\u0131n %1’i oran\u0131nda ayl\u0131k olarak d\u00fczenli bir \u015fekilde de\u011ferlendirilir.<\/p>\n

Buna g\u00f6re, i\u015fverenin bir \u00e7al\u0131\u015fana \u00f6zel kullan\u0131m\u0131 i\u00e7in bir araba sa\u011flamas\u0131 halinde, \u00e7al\u0131\u015fan i\u00e7in vergiye tabi bir ayni fayda de\u011ferlendirilir. Ev ile ilk i\u015f yeri aras\u0131ndaki yolculuklar i\u00e7in, mesafe kilometresi ba\u015f\u0131na br\u00fct liste fiyat\u0131n\u0131n %0,03’\u00fc oran\u0131nda ek bir ayl\u0131k ayni yard\u0131m dikkate al\u0131n\u0131r (EStG Madde 8 (2) c\u00fcmle 3).<\/p>\n<\/div><\/div>

Giri\u015fimciler i\u00e7in, ev ve i\u015f aras\u0131ndaki yolculuklar i\u00e7in araba kullan\u0131rken benzer bir d\u00fczenleme vard\u0131r (bkz. \u00a7 4 para. 5 c\u00fcmle 1 no. 6 c\u00fcmle 3 EStG). Sonu\u00e7 olarak, ayda 15 yolculukluk sabit bir oran ve mesafe kilometresi ba\u015f\u0131na liste fiyat\u0131n\u0131n %0,002’si oran\u0131nda bir oran varsay\u0131lm\u0131\u015ft\u0131r.<\/p>\n

Ara\u00e7 d\u00fczenli olarak ayda 15’ten az yolculuk<\/strong> i\u00e7in kullan\u0131l\u0131yorsa, sabit oran d\u00fczenlemesi bu nedenle elveri\u015fsizdir.<\/p>\n<\/div><\/div>

\u00c7al\u0131\u015fanlar i\u00e7in<\/h2>\n

Bu nedenle vergi makamlar\u0131, \u00e7al\u0131\u015fan\u0131n fiili yolculuklar\u0131 tarihleriyle birlikte kaydetmesi halinde, ek \u00f6demenin ev ile ilk i\u015f yeri aras\u0131ndaki fiili yolculuklar temelinde, mesafe kilometre ba\u015f\u0131na liste fiyat\u0131n\u0131n %0,002’si oran\u0131nda de\u011ferlendirilmesine izin vermektedir.<\/p>\n

Giri\u015fimciler i\u00e7in<\/h2>\n

Ancak bu y\u00f6nteme vergi makamlar\u0131 taraf\u0131ndan izin verilmemektedir<\/strong>.<\/p>\n

Bu farkl\u0131 muamele \u015fimdi Federal Mali Mahkeme taraf\u0131ndan da teyit edilmi\u015ftir. Bir \u015firket arac\u0131n\u0131 \u00f6zel ama\u00e7larla ve ev ile i\u015f aras\u0131ndaki yolculuklar i\u00e7in kullanan serbest meslek sahipleri, bu nedenle yaln\u0131zca bir seyir defteri tutarak ve \u00f6zel kullan\u0131m pay\u0131n\u0131 buna g\u00f6re belirleyerek ilke olarak g\u00f6t\u00fcr\u00fc vergilendirmeden ka\u00e7\u0131nma se\u00e7ene\u011fine sahiptir.<\/p>\n<\/div><\/div>

(Daha fazla yorum, bilgi ve \u00f6rnek 02\/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:1550561883342-a12f4f38-0b00-6″ 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":"\u015eirket arabas\u0131n\u0131n kullan\u0131m\u0131. [vc_separator][vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Betrifft Fahrten zwischen Wohnung und Betrieb.\" 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\u0131 giri\u015fimci taraf\u0131ndan \u00f6zel yolculuklar i\u00e7in de kullan\u0131l\u0131yorsa ve s\u00fcr\u00fcc\u00fc kay\u0131t defteri tutulmuyorsa, \u00f6zel kullan\u0131m k\u0131sm\u0131 br\u00fct liste fiyat\u0131n\u0131n %1’i oran\u0131nda ayl\u0131k olarak d\u00fczenli bir \u015fekilde de\u011ferlendirilir. Buna g\u00f6re, i\u015fverenin bir \u00e7al\u0131\u015fana \u00f6zel kullan\u0131m\u0131 i\u00e7in bir...","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":[885,1227,1233,1230,1229],"class_list":["post-10790","post","type-post","status-publish","format-standard","hentry","category-araba","category-bilgi-mektubu","category-oezel-kullanim","tag-duez","tag-operasyon","tag-sabit-uecret","tag-seyir-defteri","tag-sirket-arabasi-tr"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10790","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=10790"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10790\/revisions"}],"predecessor-version":[{"id":10834,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10790\/revisions\/10834"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=10790"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=10790"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=10790"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}