{"id":10930,"date":"2019-06-26T05:39:59","date_gmt":"2019-06-26T03:39:59","guid":{"rendered":"https:\/\/tunal-stb.de\/bir-dairenin-uecuencue-bir-tarafa-kisa-suereli-kiralanmasi-durumunda-oezel-satis-islemi\/"},"modified":"2023-07-21T09:36:18","modified_gmt":"2023-07-21T07:36:18","slug":"bir-dairenin-uecuencue-bir-tarafa-kisa-suereli-kiralanmasi-durumunda-oezel-satis-islemi","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/bir-dairenin-uecuencue-bir-tarafa-kisa-suereli-kiralanmasi-durumunda-oezel-satis-islemi\/","title":{"rendered":"Bir dairenin \u00fc\u00e7\u00fcnc\u00fc bir tarafa k\u0131sa s\u00fcreli kiralanmas\u0131 durumunda \u00f6zel sat\u0131\u015f i\u015flemi"},"content":{"rendered":"
[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Privates Ver\u00e4u\u00dferungsgesch\u00e4ft bei kurzzeitiger Fremdvermietung einer Wohnung.” alignment=”left” margin_design_tab_text=””][\/ultimate_heading][ultimate_spacer height=”50″]

Bir m\u00fclk\u00fcn sat\u0131n al\u0131nmas\u0131 ve sat\u0131lmas\u0131 aras\u0131nda on y\u0131ldan fazla bir s\u00fcre yoksa, elde edilen k\u00e2r \u00f6zel bir sat\u0131\u015f i\u015flemi olarak gelir vergisine tabi tutulabilir (\u00a7 23 paragraf 1 no. 1 EStG). Sat\u0131\u015f\u0131n yap\u0131ld\u0131\u011f\u0131 y\u0131l ve \u00f6nceki iki y\u0131l i\u00e7inde sadece konut ama\u00e7l\u0131 kullan\u0131lan m\u00fclkler bunun d\u0131\u015f\u0131ndad\u0131r. (k\u0131sa vadeli \u00fc\u00e7\u00fcnc\u00fc taraf leasingi konusunda, bir sonraki paragrafta)<\/p>\n<\/div><\/div>

S\u00f6z konusu ikinci muafiyet i\u00e7in, y\u00fcksek mahkeme i\u00e7tihad\u0131na g\u00f6re, \u00fc\u00e7 takvim y\u0131l\u0131 i\u00e7inde kesintisiz bir s\u00fcre yeterlidir; bu nedenle, y\u0131l boyunca kendi kendine kullan\u0131m\u0131n yaln\u0131zca orta y\u0131lda mevcut olmas\u0131 gerekir.<\/p>\n

Kiraya vermek<\/h2>\n

Bu muafiyetin, sat\u0131\u015f\u0131n yap\u0131ld\u0131\u011f\u0131 y\u0131l i\u00e7inde \u00fc\u00e7\u00fcnc\u00fc bir tarafa k\u0131sa s\u00fcreli kiralama<\/strong> yap\u0131lmas\u0131 durumunda yerine getirilip getirilmedi\u011fi hen\u00fcz kesin olarak a\u00e7\u0131kl\u0131\u011fa kavu\u015fturulmam\u0131\u015ft\u0131r. Bu ba\u011flamda, vergi makamlar\u0131 da sadece orta takvim y\u0131l\u0131nda kiraya vermenin zararl\u0131, sat\u0131\u015f\u0131n yap\u0131ld\u0131\u011f\u0131 y\u0131lda kiraya vermenin ise zarars\u0131z olarak kabul edilece\u011fini a\u00e7\u0131k\u00e7a belirtmektedir.<\/p>\n<\/div><\/div>

Yak\u0131n tarihli bir vergi mahkemesi karar\u0131nda<\/h2>\n

Mahkeme, bina veya dairenin sat\u0131\u015f\u0131n yap\u0131ld\u0131\u011f\u0131 y\u0131l ve \u00f6nceki iki y\u0131l i\u00e7inde kendi konut ama\u00e7lar\u0131 i\u00e7in kullan\u0131lmas\u0131 halinde, sat\u0131\u015f\u0131n yap\u0131ld\u0131\u011f\u0131 y\u0131l k\u0131sa s\u00fcreli kiralamay\u0131 zararl\u0131 olarak de\u011ferlendirmez. Vergiye zarar vermeyen bir kiralama ile vergiye zarar veren bir kiralama aras\u0131nda ayr\u0131m yap\u0131lmamal\u0131d\u0131r; muafiyet kural\u0131 her iki duruma da uygulanabilir. Buna g\u00f6re, sadece orta y\u0131lda kiralamak vergi a\u00e7\u0131s\u0131ndan zarar verici olacakt\u0131r, \u00e7\u00fcnk\u00fc bu durumda ki\u015finin kendi ikamet ama\u00e7lar\u0131 i\u00e7in s\u00fcrekli<\/strong> bir kullan\u0131m s\u00fcresi olmayacakt\u0131r.<\/p>\n

Karar hen\u00fcz yasal olarak ba\u011flay\u0131c\u0131 de\u011fil; bu nedenle Federal Mali Mahkeme’nin nas\u0131l bir karar verece\u011fini zaman g\u00f6sterecek.<\/p>\n<\/div><\/div>

(Daha fazla yorum, bilgi ve \u00f6rnek 06\/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:1561362003994-b82475e2-0881-1″ 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\u015fman\u0131 ve Avukat – 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":"[vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Privates Ver\u00e4u\u00dferungsgesch\u00e4ft bei kurzzeitiger Fremdvermietung einer Wohnung.\" alignment=\"left\" margin_design_tab_text=\"\"][\/ultimate_heading][ultimate_spacer height=\"50\"]Bir m\u00fclk\u00fcn sat\u0131n al\u0131nmas\u0131 ve sat\u0131lmas\u0131 aras\u0131nda on y\u0131ldan fazla bir s\u00fcre yoksa, elde edilen k\u00e2r \u00f6zel bir sat\u0131\u015f i\u015flemi olarak gelir vergisine tabi tutulabilir (\u00a7 23 paragraf 1 no. 1 EStG). Sat\u0131\u015f\u0131n yap\u0131ld\u0131\u011f\u0131 y\u0131l ve \u00f6nceki iki y\u0131l i\u00e7inde sadece konut ama\u00e7l\u0131...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1041,548,934,967,1289],"tags":[1238,1290,1292],"class_list":["post-10930","post","type-post","status-publish","format-standard","hentry","category-arazi","category-bilgi-mektubu","category-gelir-vergisi","category-kiralama-ve-leasing","category-kiraya-vermek","tag-bos-pozisyon","tag-muafiyet-kurali","tag-satis-islemi"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10930","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=10930"}],"version-history":[{"count":9,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10930\/revisions"}],"predecessor-version":[{"id":11150,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10930\/revisions\/11150"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=10930"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=10930"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=10930"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}