{"id":10984,"date":"2019-06-24T08:52:49","date_gmt":"2019-06-24T06:52:49","guid":{"rendered":"https:\/\/tunal-stb.de\/isyerinde-sagligin-tesviki-icin-isveren-avantajlari\/"},"modified":"2023-07-21T09:36:14","modified_gmt":"2023-07-21T07:36:14","slug":"isyerinde-sagligin-tesviki-icin-isveren-avantajlari","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/isyerinde-sagligin-tesviki-icin-isveren-avantajlari\/","title":{"rendered":"\u0130\u015fyerinde sa\u011fl\u0131\u011f\u0131n te\u015fviki i\u00e7in i\u015fveren avantajlar\u0131"},"content":{"rendered":"
[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Leistungen des Arbeitgebers zur betrieblichen Gesundheitsf\u00f6rderung.” alignment=”left”][\/ultimate_heading][ultimate_spacer height=”50″]

\u0130\u015fyerinde sa\u011fl\u0131\u011f\u0131 geli\u015ftirme \u00f6nlemleri, \u00e7al\u0131\u015fanlar aras\u0131nda sa\u011fl\u0131k risklerini ve hastal\u0131klar\u0131 \u00f6nleyebildikleri i\u00e7in giderek daha \u00f6nemli hale gelmektedir. \u0130\u015fveren, \u00e7al\u0131\u015fanlar\u0131n ilgili tedbirlere kat\u0131l\u0131m\u0131 i\u00e7in s\u00fcbvansiyon \u00f6d\u00fcyorsa, \u00fccret vergisi ve sosyal g\u00fcvenlik hukuku kapsam\u0131ndaki sonu\u00e7lara ili\u015fkin bir ayr\u0131m yap\u0131lmal\u0131d\u0131r:<\/p>\n<\/div><\/div>

\u0130\u015fverenin \u00f6nleme ve sa\u011fl\u0131\u011f\u0131n geli\u015ftirilmesine y\u00f6nelik hizmetleri a\u011f\u0131rl\u0131kl\u0131<\/strong> olarak i\u015fverenin kendi<\/strong> menfaatine ise ve mesleki<\/strong> nedenlerden kaynaklanan sa\u011fl\u0131k bozukluklar\u0131n\u0131 \u00f6nlemeye hizmet ediyorsa, bu durum bu ba\u011flamda vergiye tabi<\/strong> bir \u00fccretin de\u011ferlendirilmemesine yol a\u00e7abilir.<\/p>\n<\/div><\/div>

Federal Mali Mahkeme<\/h2>\n

yak\u0131n zamanda, yaln\u0131zca genel<\/strong> \u00f6nleyici sa\u011fl\u0131k tedbirleri varsa ve mesle\u011fe \u00f6zg\u00fc sa\u011fl\u0131k tehlikeleri ve bozukluklar\u0131na yeterli at\u0131fta bulunulmuyorsa bunun ge\u00e7erli olmad\u0131\u011f\u0131na karar vermi\u015ftir.
\nS\u00f6z konusu davada i\u015fveren, \u00e7al\u0131\u015fanlar\u0131n\u0131n beslenme, egzersiz, v\u00fccut fark\u0131ndal\u0131\u011f\u0131, kardiyovask\u00fcler e\u011fitim ve fark\u0131ndal\u0131k \u00fczerine etkinlikler, kurslar ve at\u00f6lye \u00e7al\u0131\u015fmalar\u0131n\u0131 i\u00e7eren s\u00f6zde fark\u0131ndal\u0131k haftas\u0131na kat\u0131l\u0131m masraflar\u0131n\u0131n b\u00fcy\u00fck bir k\u0131sm\u0131n\u0131 kar\u015f\u0131lam\u0131\u015ft\u0131r.
\nMahkeme, (parasal) menfaatlerin yaln\u0131zca i\u015fletmenin i\u015flevsel ama\u00e7lar\u0131n\u0131n gerekli bir sonucu de\u011fil, \u00e7al\u0131\u015fanlar\u0131n \u00fccreti oldu\u011funu kan\u0131tlad\u0131\u011f\u0131 i\u00e7in, i\u015fverenin menfaatlerini vergiye tabi \u00fccret olarak de\u011ferlendirmi\u015ftir.<\/p>\n<\/div><\/div>

Ancak, i\u015fveren yard\u0131mlar\u0131n\u0131n bir takvim y\u0131l\u0131nda 500 Euro<\/strong> ‘yu a\u015fmamas\u0131<\/strong> halinde \u00f6zel bir d\u00fczenleme ge\u00e7erlidir:<\/p>\n

Bu durumda, tedbirlerin a\u011f\u0131rl\u0131kl\u0131 olarak i\u015fverenin kendi menfaatine olup olmad\u0131\u011f\u0131n\u0131n (muhtemelen zor) incelenmesi gerekli de\u011fildir. \u0130\u015fveren taraf\u0131ndan (genel) sa\u011fl\u0131k durumunu iyile\u015ftirmek i\u00e7in yap\u0131lan harcamalar, \u00f6rne\u011fin egzersiz programlar\u0131, i\u015fle ilgili fiziksel zorlanma hakk\u0131nda bilgilendirme (\u00f6rne\u011fin VDU i\u015fyerleri i\u00e7in s\u0131rt okulu), beslenme dan\u0131\u015fmanl\u0131\u011f\u0131, stres y\u00f6netimi veya ba\u011f\u0131ml\u0131l\u0131\u011f\u0131 \u00f6nleme, prensip olarak \u00f6denek miktar\u0131na kadar \u00fccret vergisinden<\/strong> ve sosyal<\/strong> g\u00fcvenlik katk\u0131lar\u0131ndan muaft\u0131r.<\/p>\n<\/div><\/div>

Ancak, vergi avantaj\u0131ndan yararlanabilmek i\u00e7in 2019<\/strong> y\u0131l\u0131ndan itibaren sosyal g\u00fcvenlik yasas\u0131 kapsam\u0131nda belirli sertifikalar\u0131n<\/strong> d\u00fczenli olarak mevcut olmas\u0131 gerekmektedir.<\/p>\n

Ancak, y\u0131ll\u0131k 500 avroluk vergiden muaf tutar\u0131 a\u015fan i\u015fveren yard\u0131mlar\u0131 i\u00e7in, i\u015fverenin kendi ticari menfaati, tedbirlerden yararlanmak i\u00e7in yap\u0131lan harcamalar\u0131n a\u015f\u0131lmas\u0131 konusunda belirleyici olmaya devam etmektedir.<\/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:1561358630975-d646023c-cda7-7″ 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=\"Leistungen des Arbeitgebers zur betrieblichen Gesundheitsf\u00f6rderung.\" alignment=\"left\"][\/ultimate_heading][ultimate_spacer height=\"50\"]\u0130\u015fyerinde sa\u011fl\u0131\u011f\u0131 geli\u015ftirme \u00f6nlemleri, \u00e7al\u0131\u015fanlar aras\u0131nda sa\u011fl\u0131k risklerini ve hastal\u0131klar\u0131 \u00f6nleyebildikleri i\u00e7in giderek daha \u00f6nemli hale gelmektedir. \u0130\u015fveren, \u00e7al\u0131\u015fanlar\u0131n ilgili tedbirlere kat\u0131l\u0131m\u0131 i\u00e7in s\u00fcbvansiyon \u00f6d\u00fcyorsa, \u00fccret vergisi ve sosyal g\u00fcvenlik hukuku kapsam\u0131ndaki sonu\u00e7lara ili\u015fkin bir ayr\u0131m yap\u0131lmal\u0131d\u0131r: \u0130\u015fverenin \u00f6nleme ve sa\u011fl\u0131\u011f\u0131n geli\u015ftirilmesine y\u00f6nelik hizmetleri a\u011f\u0131rl\u0131kl\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":[548,549,721,683,1046,911],"tags":[741,814,1325],"class_list":["post-10984","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-isciler","category-isveren","category-sosyal-guevenlik","category-uecret-vergisi","category-uecretler","tag-giderler","tag-hizmetler","tag-saglik"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10984","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=10984"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10984\/revisions"}],"predecessor-version":[{"id":11029,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10984\/revisions\/11029"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=10984"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=10984"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=10984"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}