{"id":10928,"date":"2019-07-10T10:14:15","date_gmt":"2019-07-10T08:14:15","guid":{"rendered":"https:\/\/tunal-stb.de\/gelire-bagli-gider-olarak-oedemeli-tv-aboneligi\/"},"modified":"2023-07-21T09:36:14","modified_gmt":"2023-07-21T07:36:14","slug":"gelire-bagli-gider-olarak-oedemeli-tv-aboneligi","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/gelire-bagli-gider-olarak-oedemeli-tv-aboneligi\/","title":{"rendered":"Gelire ba\u011fl\u0131 gider olarak \u00f6demeli TV aboneli\u011fi"},"content":{"rendered":"<section class=\"l-section wpb_row height_large\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\">[vc_single_image image=&#8221;5499&#8243; img_size=&#8221;full&#8221;][ultimate_heading main_heading=&#8221;Abo f\u00fcr Pay-TV als Werbungskosten, Sky-Bundesliga-Abo.&#8221; alignment=&#8221;left&#8221; margin_design_tab_text=&#8221;&#8221;][\/ultimate_heading][ultimate_spacer height=&#8221;50&#8243;]<div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h2>Reklam maliyetleri nelerdir?<\/h2>\n<p>EStG \u00a7 9&#8217;a g\u00f6re, gelirle ilgili giderler, gelir elde etmek, g\u00fcvence alt\u0131na almak ve s\u00fcrd\u00fcrmek i\u00e7in yap\u0131lan giderlerdir. Hangi gelir t\u00fcr\u00fc i\u00e7in yap\u0131lm\u0131\u015flarsa o gelir t\u00fcr\u00fcnden d\u00fc\u015f\u00fcl\u00fcrler. Bu, di\u011fer \u015feylerin yan\u0131 s\u0131ra, giderlerin ilgili gelir t\u00fcr\u00fcn\u00fcn geliriyle (\u00f6rne\u011fin istihdamdan elde edilen gelir) ekonomik olarak ili\u015fkili olmas\u0131 gerekti\u011fi anlam\u0131na gelir. (\u00dccretli TV veya Sky Bundesliga aboneli\u011finin gelire ba\u011fl\u0131 gider olarak kabul edilmesi i\u00e7in a\u015fa\u011f\u0131ya bak\u0131n\u0131z).<\/p>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h2>Harcamalar s\u00f6z konusu oldu\u011funda bir ayr\u0131m yap\u0131lmal\u0131d\u0131r!<\/h2>\n<p>Hem mesleki hem de \u00f6zel nedenlerden kaynaklanan (k\u0131smen) harcamalar (karma harcamalar olarak adland\u0131r\u0131l\u0131r) s\u00f6z konusu oldu\u011funda bir ayr\u0131m yap\u0131lmal\u0131d\u0131r:<\/p>\n<ul>\n<li><strong>\u00d6zel<\/strong> katk\u0131 k\u00fc\u00e7\u00fck bir \u00f6neme sahipse (yani %10&#8217;dan azsa), masraflar\u0131n tamam\u0131 d\u00fc\u015f\u00fclebilir.<\/li>\n<li><strong>Mesleki<\/strong> nedenin \u00f6nemsiz olmas\u0131 halinde, masraflar bir b\u00fct\u00fcn olarak d\u00fc\u015f\u00fclemez.<\/li>\n<li>Di\u011fer durumlarda, karma giderler gerekirse b\u00f6l\u00fcnmelidir; mesleki pay, nesnel \u00f6zelliklere g\u00f6re belirlenebiliyorsa veya gerekirse tahmin edilebiliyorsa (\u00f6rne\u011fin zamana, miktara, alan paylar\u0131na veya kat\u0131lan ki\u015fi say\u0131s\u0131na g\u00f6re) indirilebilir.<\/li>\n<\/ul>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h2>\u0130htilaf reddedilmi\u015ftir.<\/h2>\n<p>Yak\u0131n tarihli bir davada <a href=\"https:\/\/www.bundesfinanzhof.de\/\" target=\"_blank\" rel=\"noopener noreferrer\">Federal Mali Mahkeme<\/a>, karma giderlerin dikkate al\u0131nmas\u0131 konusuna daha da a\u00e7\u0131kl\u0131k getirmi\u015ftir. Mahkeme, lisansl\u0131 bir tak\u0131m\u0131n futbol antren\u00f6r\u00fc taraf\u0131ndan Sky Bundesliga aboneli\u011fi i\u00e7in yap\u0131lan harcamalar\u0131n, ger\u00e7ekten mesleki bir neden varsa, istihdamdan elde edilen gelir durumunda gelirle ilgili giderler olarak d\u00fc\u015f\u00fclebilece\u011fini a\u00e7\u0131klad\u0131.<\/p>\n<p>Anla\u015fmazl\u0131k, aboneli\u011fin ko\u00e7luk faaliyetleri i\u00e7in ne \u00f6l\u00e7\u00fcde kullan\u0131ld\u0131\u011f\u0131n\u0131n ve \u00f6zel ama\u00e7lar i\u00e7in ne \u00f6l\u00e7\u00fcde kullan\u0131ld\u0131\u011f\u0131n\u0131n belirlenmesi amac\u0131yla vergi mahkemesine geri g\u00f6nderilmi\u015ftir.<\/p>\n<\/div><\/div><div class=\"g-cols wpb_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\" style=\"--columns-gap:3rem;\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p><strong><em>(Daha fazla yorum, bilgi ve \u00f6rnek <a href=\"https:\/\/adiuvat.eu\/newsletter\/\" target=\"_blank\" rel=\"noopener noreferrer\">07\/2019 say\u0131l\u0131 bilgilendirme mektubumuzda<\/a> bulunabilir).<\/em><\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row height_large\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\">[vc_masonry_media_grid grid_id=&#8221;vc_gid:1562745520318-be7f56a5-1b50-8&#8243; include=&#8221;6226,6225,6224&#8243;][vc_message]\n<h2 class=\"widget-title\"><strong>A) Sipari\u015f b\u00fclteni<\/strong><\/h2>\n<p>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&#8230;<\/p>\n<div><\/div>\n<h2 class=\"widget-title\"><a href=\"https:\/\/adiuvat.eu\/newsletter\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>B) Bilgilendirme mektubuna abone olun<\/strong><\/a><\/h2>\n<div class=\"textwidget\">\n<p>E-posta ile rahat\u00e7a. Kay\u0131t olmak i\u00e7in e-posta adresinizi girmeniz yeterlidir; size bilgilendirme mektubumuzun en son versiyonu g\u00f6nderilecektir.<br \/>\nKay\u0131t olurken avantaj\u0131n\u0131z: Her ay\u0131n ba\u015f\u0131nda bu g\u00fcncellemeyi alacaks\u0131n\u0131z.<\/p>\n<div><\/div>\n<h2 class=\"widget-title\"><strong>C) E-posta yoluyla bloga abone olun<\/strong><\/h2>\n<form id=\"subscribe-blog-blog_subscription-2\" accept-charset=\"utf-8\" action=\"#\" method=\"post\">\n<div id=\"subscribe-text\">\n<p>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=&#8221;50&#8243;]<div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p style=\"text-align: center;\">Neumann &amp; Walczak &#8211; Steuerberatungsgesellschaft GmbH &#8211; Robert-Bosch-Strasse 1 &#8211; 59439 Holzwickede<\/p>\n<p style=\"text-align: center;\"><span class=\"Stil6\"><br \/>\n  <span class=\"Stil42\">Neumann Walczak &amp; Partner Vergi Dan\u0131\u015fman\u0131 ve Avukat &#8211; Ortakl\u0131k &#8211; <\/span><br \/>\n<\/span>Robert-Bosch-Strasse 1 &#8211; 59439 Holzwickede<\/p>\n<hr>\n<p style=\"text-align: center;\">Web sitesi: www.neumann-walczak.de &#8211; E-posta: info@neumann-walczak.de<\/p>\n<p style=\"text-align: center;\"><span class=\"Stil39\">Telefon: (0049) 02301 &#8211; 91 291 0 &#8211; Faks: (0049) 02301 &#8211; 91 291 21<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"[vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Abo f\u00fcr Pay-TV als Werbungskosten, Sky-Bundesliga-Abo.\" alignment=\"left\" margin_design_tab_text=\"\"][\/ultimate_heading][ultimate_spacer height=\"50\"]Reklam maliyetleri nelerdir? EStG \u00a7 9&#8217;a g\u00f6re, gelirle ilgili giderler, gelir elde etmek, g\u00fcvence alt\u0131na almak ve s\u00fcrd\u00fcrmek i\u00e7in yap\u0131lan giderlerdir. Hangi gelir t\u00fcr\u00fc i\u00e7in yap\u0131lm\u0131\u015flarsa o gelir t\u00fcr\u00fcnden d\u00fc\u015f\u00fcl\u00fcrler. Bu, di\u011fer \u015feylerin yan\u0131 s\u0131ra, giderlerin ilgili gelir t\u00fcr\u00fcn\u00fcn geliriyle (\u00f6rne\u011fin istihdamdan elde edilen...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,881],"tags":[1285],"class_list":["post-10928","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-reklam-maliyetleri","tag-oedemeli-tv"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10928","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=10928"}],"version-history":[{"count":9,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10928\/revisions"}],"predecessor-version":[{"id":11134,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10928\/revisions\/11134"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=10928"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=10928"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=10928"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}