{"id":10831,"date":"2019-04-15T09:42:58","date_gmt":"2019-04-15T07:42:58","guid":{"rendered":"https:\/\/tunal-stb.de\/sirket-emeklilik-plani-gelistirilmis-terfi\/"},"modified":"2023-07-21T09:35:54","modified_gmt":"2023-07-21T07:35:54","slug":"sirket-emeklilik-plani-gelistirilmis-terfi","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/sirket-emeklilik-plani-gelistirilmis-terfi\/","title":{"rendered":"\u015eirket emeklilik plan\u0131 geli\u015ftirilmi\u015f terfi"},"content":{"rendered":"

\u015eirket emeklilik plan\u0131 geli\u015ftirilmi\u015f terfi.
\n<\/strong><\/p>\n<\/div><\/div>[vc_separator][vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Arbeitgeberzuschuss ab 2019.” alignment=”left”][\/ultimate_heading][vc_separator css=”.vc_custom_1547462534290{margin-bottom: 20px !important;}”][ultimate_spacer height=”50″]

Mesleki emeklilik programlar\u0131na y\u00f6nelik vergi te\u015fvikleri 2018 y\u0131l\u0131ndan bu yana iyile\u015ftirilmi\u015ftir: \u00c7al\u0131\u015fanlar i\u00e7in fonlanm\u0131\u015f bir mesleki emeklilik plan\u0131 olu\u015fturmak i\u00e7in emeklilik fonlar\u0131na, Pensionskassen’e veya do\u011frudan sigorta poli\u00e7elerine yap\u0131lan i\u015fveren katk\u0131lar\u0131, azami y\u0131ll\u0131k tutar\u0131n a\u015fa\u011f\u0131dakiler olmas\u0131 ko\u015fuluyla \u00fccret vergisinden muaft\u0131r 8%<\/strong> (2017’ye kadar: %4) yasal emeklilik sigortas\u0131 Bat\u0131’daki katk\u0131 pay\u0131 de\u011ferlendirme tavan\u0131n\u0131n (azami tutar 2019: 6,432 Euro<\/strong>) a\u015f\u0131lmad\u0131\u011f\u0131ndan emin olun. \u00d6rne\u011fin Alman Do\u011frudan Sigorta Yasas\u0131 uyar\u0131nca “eski” do\u011frudan sigortalar i\u00e7in halihaz\u0131rda prim \u00f6deniyorsa, primlerin tamam\u0131 \u00f6denmelidir. Gelir, Gelir Vergisi Kanunu’nun 40b maddesi uyar\u0131nca sabit bir oran \u00fczerinden vergilendiriliyorsa, azami tutardan d\u00fc\u015f\u00fclecektir.<\/div>\n<\/div><\/div>

\u0130\u015fverenler toplu s\u00f6zle\u015fmelerle y\u00fck\u00fcml\u00fc k\u0131l\u0131nabilir,<\/h2>\n

\u00c7al\u0131\u015fan\u0131n mesleki emeklilik plan\u0131n\u0131, \u00fccretini (<\/strong> ertelenmi\u015f tazminat<\/a>)<\/strong> d\u00f6n\u00fc\u015ft\u00fcrerek finanse etmek. Ertelenmi\u015f tazminat durumunda i\u015fveren, ertelenmi\u015f tazminat yoluyla sosyal g\u00fcvenlik primlerinden tasarruf etti\u011fi \u00f6l\u00e7\u00fcde<\/strong>, d\u00f6n\u00fc\u015ft\u00fcr\u00fclen maa\u015f\u0131n %15<\/strong> ‘ini ek olarak ilgili emeklilik kurumlar\u0131na s\u00fcbvansiyon<\/strong> olarak aktarmal\u0131d\u0131r; s\u00fcbvansiyonun kendisi (vergiden muaf) ertelenmi\u015f tazminat\u0131n bir par\u00e7as\u0131d\u0131r.<\/p>\n<\/div><\/div>

Sosyal g\u00fcvenlik primlerindeki tasarruf b\u00f6ylece \u00e7al\u0131\u015fan\u0131n yarar\u0131na olmaktad\u0131r. Zorunlu s\u00fcbvansiyon, 1 Ocak 2019<\/strong> tarihinde veya sonras\u0131nda akdedilen ertelenmi\u015f tazminat s\u00f6zle\u015fmeleri i\u00e7in ge\u00e7erlidir. 2019’dan \u00f6nce imzalanan “b\u00fcy\u00fckbaba anla\u015fmalar\u0131” i\u00e7in bu d\u00fczenleme yaln\u0131zca 1 Ocak 2022’den itibaren ge\u00e7erli olacakt\u0131r.<\/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:1555313997700-a3174ece-11db-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":"\u015eirket emeklilik plan\u0131 geli\u015ftirilmi\u015f terfi. [vc_separator][vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Arbeitgeberzuschuss ab 2019.\" alignment=\"left\"][\/ultimate_heading][vc_separator css=\".vc_custom_1547462534290{margin-bottom: 20px !important;}\"][ultimate_spacer height=\"50\"]Mesleki emeklilik programlar\u0131na y\u00f6nelik vergi te\u015fvikleri 2018 y\u0131l\u0131ndan bu yana iyile\u015ftirilmi\u015ftir: \u00c7al\u0131\u015fanlar i\u00e7in fonlanm\u0131\u015f bir mesleki emeklilik plan\u0131 olu\u015fturmak i\u00e7in emeklilik fonlar\u0131na, Pensionskassen’e veya do\u011frudan sigorta poli\u00e7elerine yap\u0131lan i\u015fveren katk\u0131lar\u0131, azami y\u0131ll\u0131k tutar\u0131n a\u015fa\u011f\u0131dakiler olmas\u0131 ko\u015fuluyla \u00fccret vergisinden muaft\u0131r 8%...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,1248,1249,549,721,1250,911],"tags":[1252,572,1253,1251],"class_list":["post-10831","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-emeklilik-plani","category-ertelenmis-tazminat","category-isciler","category-isveren","category-promosyon","category-uecretler","tag-emeklilik-fonlari","tag-emeklilik-fonu","tag-hibe","tag-isveren-katkisi"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10831","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=10831"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10831\/revisions"}],"predecessor-version":[{"id":10869,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10831\/revisions\/10869"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=10831"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=10831"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=10831"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}