{"id":10982,"date":"2019-07-22T12:32:58","date_gmt":"2019-07-22T10:32:58","guid":{"rendered":"https:\/\/tunal-stb.de\/bakimevi-hastalik-nedeniyle-akrabalarin-konaklamasi-icin-yapilan-harcamalar\/"},"modified":"2023-07-21T09:36:13","modified_gmt":"2023-07-21T07:36:13","slug":"bakimevi-hastalik-nedeniyle-akrabalarin-konaklamasi-icin-yapilan-harcamalar","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/bakimevi-hastalik-nedeniyle-akrabalarin-konaklamasi-icin-yapilan-harcamalar\/","title":{"rendered":"Bak\u0131mevi – hastal\u0131k nedeniyle akrabalar\u0131n konaklamas\u0131 i\u00e7in yap\u0131lan harcamalar"},"content":{"rendered":"
[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Pflegeheim – Aufwendungen f\u00fcr die krankheitsbedingte Unterbringung von Angeh\u00f6rigen” alignment=”left”][\/ultimate_heading][ultimate_spacer height=”50″]

Hastal\u0131kla ilgili konaklama ve ya\u015fla ilgili yat\u0131l\u0131 bak\u0131m (huzurevi).<\/h2>\n

Akrabalar\u0131n (\u00f6rne\u011fin ebeveynlerin) ya\u015fa ba\u011fl\u0131<\/strong>olarak kuruma yerle\u015ftirilmesi (huzurevi) i\u00e7in yap\u0131lan harcamalar yaln\u0131zca \u00a7 33a EStG (\u00f6zel durumlarda ola\u011fan\u00fcst\u00fc y\u00fck) \u00e7er\u00e7evesinde talep edilebilirken, akraban\u0131n hastal\u0131k nedeniyle<\/strong>ya\u015fl\u0131lar i\u00e7in bir huzurevine yerle\u015ftirilmesi durumunda vergi de\u011ferlendirmesi \u00a7 33 EStG’ye dayanmaktad\u0131r.24 Bunun bir sonucu, kar\u015f\u0131l\u0131k gelen \u00f6demelerin sadece makul y\u00fck\u00fc a\u015ft\u0131\u011f\u0131 \u00f6l\u00e7\u00fcde bir etkiye sahip olmas\u0131d\u0131r. Makul y\u00fck\u00fcn<\/strong> miktar\u0131 \u00f6zellikle katk\u0131da bulunan ki\u015finin vergi kapasitesine ba\u011fl\u0131d\u0131r: Katk\u0131da bulunan ki\u015finin kendi \u00e7ocuklar\u0131 varsa veya evliyse kredi miktar\u0131 daha d\u00fc\u015f\u00fckt\u00fcr.<\/p>\n<\/div><\/div>

E\u015flerin gelirleri ortak olarak de\u011ferlendirilir.<\/h2>\n

Ancak Baden-W\u00fcrttemberg Maliye Mahkemesi, sadece bir e\u015f nafaka \u00f6demekle y\u00fck\u00fcml\u00fc olsa bile, makul y\u00fck\u00fcn belirlenmesinde her iki<\/strong> e\u015fin toplam gelir miktar\u0131n\u0131n esas al\u0131nmas\u0131 gerekti\u011fini a\u00e7\u0131klam\u0131\u015ft\u0131r. Mahkemeye g\u00f6re bu durum, gelirin e\u015flere m\u00fc\u015ftereken atfedildi\u011fi ve e\u015flerin vergi m\u00fckellefi olarak m\u00fc\u015ftereken muamele g\u00f6rd\u00fc\u011f\u00fc m\u00fc\u015fterek tarhiyat se\u00e7iminden kaynaklanmaktad\u0131r.<\/p>\n<\/div><\/div>

(Daha fazla yorum, bilgi ve \u00f6rnek 07\/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:1563791443318-418d5102-26fd-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 & 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=\"Pflegeheim - Aufwendungen f\u00fcr die krankheitsbedingte Unterbringung von Angeh\u00f6rigen\" alignment=\"left\"][\/ultimate_heading][ultimate_spacer height=\"50\"]Hastal\u0131kla ilgili konaklama ve ya\u015fla ilgili yat\u0131l\u0131 bak\u0131m (huzurevi). Akrabalar\u0131n (\u00f6rne\u011fin ebeveynlerin) ya\u015fa ba\u011fl\u0131olarak kuruma yerle\u015ftirilmesi (huzurevi) i\u00e7in yap\u0131lan harcamalar yaln\u0131zca \u00a7 33a EStG (\u00f6zel durumlarda ola\u011fan\u00fcst\u00fc y\u00fck) \u00e7er\u00e7evesinde talep edilebilirken, akraban\u0131n hastal\u0131k nedeniyleya\u015fl\u0131lar i\u00e7in bir huzurevine yerle\u015ftirilmesi durumunda vergi de\u011ferlendirmesi \u00a7...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[622,548],"tags":[1314,1315,1316],"class_list":["post-10982","post","type-post","status-publish","format-standard","hentry","category-akrabalar","category-bilgi-mektubu","tag-huzurevi","tag-huzurevi-tr","tag-ortak-degerlendirme"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10982","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=10982"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10982\/revisions"}],"predecessor-version":[{"id":11013,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10982\/revisions\/11013"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=10982"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=10982"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=10982"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}