{"id":10800,"date":"2019-05-15T13:53:11","date_gmt":"2019-05-15T11:53:11","guid":{"rendered":"https:\/\/tunal-stb.de\/bagislar-icin-oezel-gider-indirimi-gereklilikler\/"},"modified":"2023-07-21T09:35:51","modified_gmt":"2023-07-21T07:35:51","slug":"bagislar-icin-oezel-gider-indirimi-gereklilikler","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/bagislar-icin-oezel-gider-indirimi-gereklilikler\/","title":{"rendered":"Ba\u011f\u0131\u015flar i\u00e7in \u00f6zel gider indirimi, gereklilikler?"},"content":{"rendered":"
[ultimate_heading main_heading=”Sonderausgabenabzug bei Spendenauflage?” alignment=”left”][\/ultimate_heading][vc_separator][vc_single_image image=”5499″ img_size=”full”][vc_separator css=”.vc_custom_1547462534290{margin-bottom: 20px !important;}”][ultimate_spacer height=”50″]

Giderlerin \u00f6zel gider olarak d\u00fc\u015f\u00fclebilmesi i\u00e7in \u00f6n ko\u015ful, \u00f6demeyi yapan ki\u015finin \u00f6deme nedeniyle ekonomik<\/strong> olarak zor<\/strong> durumda olmas\u0131d\u0131r.<\/p>\n

Miras durumlar\u0131nda, miraslar \u00f6rne\u011fin kar amac\u0131 g\u00fctmeyen bir kurulu\u015fa ba\u011f\u0131\u015f \u00f6demeleri \u015feklinde yerine getirilecekse, miras\u00e7\u0131 ba\u011f\u0131\u015f \u00f6demelerini y\u00fcr\u00fcrl\u00fckteki i\u00e7tihat hukukuna g\u00f6re \u00f6zel giderler olarak talep edemez<\/strong>, \u00e7\u00fcnk\u00fc yaln\u0131zca mirasla ipotekli mallar\u0131 en ba\u015f\u0131ndan itibaren al\u0131r ve bu a\u00e7\u0131dan ekonomik olarak y\u00fck\u00fcml\u00fc olmad\u0131\u011f\u0131 kabul edilir.<\/p>\n<\/div><\/div>

Federal Mali Mahkeme<\/h2>\n

\u015fimdi bu durumun, bir miktar paran\u0131n bir k\u0131sm\u0131n\u0131n hay\u0131rsever ama\u00e7lar i\u00e7in kullan\u0131lmas\u0131 \u015fart\u0131yla<\/strong> hediye olarak verilmesi<\/strong> halinde de d\u00fczenli olarak ge\u00e7erli oldu\u011funu a\u00e7\u0131kl\u0131\u011fa kavu\u015fturmu\u015ftur.<\/p>\n<\/div><\/div>

Ancak Federal Maliye Mahkemesi bu karar\u0131nda, m\u00fc\u015ftereken vergilendirilen e\u015fe (Ehepartner<\/strong> ) ba\u011f\u0131\u015f ko\u015fullu bir hediye s\u00f6z konusu oldu\u011funda farkl\u0131 bir durumun ge\u00e7erli oldu\u011funu da a\u00e7\u0131k\u00e7a belirtmi\u015ftir. Mahkemenin g\u00f6r\u00fc\u015f\u00fcne g\u00f6re, evli \u00e7iftler i\u00e7in ba\u011f\u0131\u015f \u00f6demesinin hangi e\u015fe ekonomik olarak y\u00fcklendi\u011fi \u00f6nemli de\u011fildir; bu bak\u0131mdan, birlikte de\u011ferlendirilen e\u015fler bir “ba\u011f\u0131\u015f birimi” olarak kabul edilir.<\/p>\n

E\u015fler aras\u0131nda bir ba\u011f\u0131\u015f ko\u015fulu alt\u0131nda ba\u011f\u0131\u015f yap\u0131lmas\u0131 durumunda, ba\u011f\u0131\u015flanan tutar\u0131n “\u00e7ifte” indirilmesi – hem bir ko\u015ful olarak ba\u011f\u0131\u015f vergisi hem de \u00f6zel bir gider olarak gelir vergisi i\u00e7in – bu nedenle m\u00fcmk\u00fcnd\u00fcr.<\/p>\n<\/div><\/div>

(Daha fazla yorum, bilgi ve \u00f6rnek 05\/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:1558334614229-ab5a9f1d-2746-2″ 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 & Partner Vergi Dan\u0131\u015fmanlar\u0131 ve Avukatlar\u0131 – Ortakl\u0131k \u015eirketi – <\/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":"[ultimate_heading main_heading=\"Sonderausgabenabzug bei Spendenauflage?\" alignment=\"left\"][\/ultimate_heading][vc_separator][vc_single_image image=\"5499\" img_size=\"full\"][vc_separator css=\".vc_custom_1547462534290{margin-bottom: 20px !important;}\"][ultimate_spacer height=\"50\"]Giderlerin \u00f6zel gider olarak d\u00fc\u015f\u00fclebilmesi i\u00e7in \u00f6n ko\u015ful, \u00f6demeyi yapan ki\u015finin \u00f6deme nedeniyle ekonomik olarak zor durumda olmas\u0131d\u0131r. Miras durumlar\u0131nda, miraslar \u00f6rne\u011fin kar amac\u0131 g\u00fctmeyen bir kurulu\u015fa ba\u011f\u0131\u015f \u00f6demeleri \u015feklinde yerine getirilecekse, miras\u00e7\u0131 ba\u011f\u0131\u015f \u00f6demelerini y\u00fcr\u00fcrl\u00fckteki i\u00e7tihat hukukuna g\u00f6re \u00f6zel giderler olarak talep edemez, \u00e7\u00fcnk\u00fc...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1240,548,857],"tags":[1242,1241],"class_list":["post-10800","post","type-post","status-publish","format-standard","hentry","category-bagislar","category-bilgi-mektubu","category-oezel-baskilar","tag-bagis-gereksinimi","tag-kesinti"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10800","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=10800"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10800\/revisions"}],"predecessor-version":[{"id":10838,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10800\/revisions\/10838"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=10800"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=10800"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=10800"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}