{"id":11044,"date":"2019-07-11T09:39:15","date_gmt":"2019-07-11T07:39:15","guid":{"rendered":"https:\/\/tunal-stb.de\/cocugun-emeklilik-masraflari-icin-ebeveynlerin-oezel-masraf-kesintisi\/"},"modified":"2023-07-21T09:36:14","modified_gmt":"2023-07-21T07:36:14","slug":"cocugun-emeklilik-masraflari-icin-ebeveynlerin-oezel-masraf-kesintisi","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/cocugun-emeklilik-masraflari-icin-ebeveynlerin-oezel-masraf-kesintisi\/","title":{"rendered":"\u00c7ocu\u011fun emeklilik masraflar\u0131 i\u00e7in ebeveynlerin \u00f6zel masraf kesintisi"},"content":{"rendered":"
[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Sonderausgabenabzug der Eltern f\u00fcr Vorsorgeaufwendungen des Kindes.” alignment=”left”][\/ultimate_heading][ultimate_spacer height=”50″]

Sigortal\u0131 ki\u015fi taraf\u0131ndan \u00f6denen temel sa\u011fl\u0131k sigortas\u0131 ve zorunlu bak\u0131m sigortas\u0131 primleri d\u00fczenli olarak \u00f6zel giderler<\/a> olarak tam olarak dikkate al\u0131nabilir. (\u00d6zel giderler kesintisi, sa\u011fl\u0131k sigortas\u0131 primleri, bak\u0131m sigortas\u0131 primleri – Federal Maliye Mahkemesi a\u015fa\u011f\u0131ya bak\u0131n\u0131z).<\/p>\n<\/div><\/div>

Sa\u011fl\u0131k sigortas\u0131 primleri ve uzun s\u00fcreli bak\u0131m sigortas\u0131 primleri<\/h2>\n

Ebeveynler s\u00f6z konusu oldu\u011funda, bu durum, \u00e7ocu\u011fun harcamalar\u0131n\u0131n yetersiz gelir nedeniyle vergi etkisi olmamas\u0131 durumunda (\u00f6rne\u011fin bir \u00e7\u0131rakl\u0131k e\u011fitimi ba\u011flam\u0131nda), bakmakla y\u00fck\u00fcml\u00fc olduklar\u0131 \u00e7ocuklar\u0131 taraf\u0131ndan yap\u0131lan ilgili katk\u0131lar i\u00e7in de ge\u00e7erlidir. \u00c7ocu\u011fun sa\u011fl\u0131k sigortas\u0131 primleri ve bak\u0131m sigortas\u0131 primleri prensip olarak \u00f6zel giderler olarak toplamda sadece bir kez dikkate al\u0131nabilir.<\/p>\n<\/div><\/div>

Ayni bak\u0131m muhasebele\u015ftirilmemi\u015ftir.<\/h2>\n

Federal Maliye Mahkemesi (Bundesfinanzhof) – idari g\u00f6r\u00fc\u015f\u00fcn aksine – \u00e7ocu\u011fun ihtiyati masraflar\u0131n\u0131n ebeveynlerin \u00f6zel masraflar\u0131 kapsam\u0131nda talep edilmesinin ancak primlerin do\u011frudan \u00f6deme olarak veya nakit nafaka yoluyla \u00f6denmesi durumunda m\u00fcmk\u00fcn oldu\u011funa karar vermi\u015fti. S\u00f6z konusu davada, ebeveynler nafaka y\u00fck\u00fcml\u00fcl\u00fcklerini ayni nafaka (\u00fccretsiz konut dahil) \u015feklinde yerine getirmi\u015flerdir; mahkeme bu ba\u011flamda ebeveynler i\u00e7in \u00f6zel masraf kesintisini kabul etmemi\u015ftir.<\/p>\n<\/div><\/div>

Vergi makamlar\u0131<\/h2>\n

Federal Mali Mahkeme’nin k\u0131s\u0131tlay\u0131c\u0131 g\u00f6r\u00fc\u015f\u00fcn\u00fc uygulamamaktad\u0131r<\/strong>. Bu, ekonomik olarak \u00e7ocu\u011fun ilgili katk\u0131lar\u0131n\u0131 kar\u015f\u0131layan ebeveynlerin bunlar\u0131 \u00f6zel harcamalar\u0131nda talep edebilecekleri anlam\u0131na gelir; bu nedenle nafakan\u0131n nakit veya ayni olarak kar\u015f\u0131lan\u0131p kar\u015f\u0131lanmad\u0131\u011f\u0131<\/strong> \u00f6nemli de\u011fildir.<\/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:1562830364641-836092f9-4b2b-0″ 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=\"Sonderausgabenabzug der Eltern f\u00fcr Vorsorgeaufwendungen des Kindes.\" alignment=\"left\"][\/ultimate_heading][ultimate_spacer height=\"50\"]Sigortal\u0131 ki\u015fi taraf\u0131ndan \u00f6denen temel sa\u011fl\u0131k sigortas\u0131 ve zorunlu bak\u0131m sigortas\u0131 primleri d\u00fczenli olarak \u00f6zel giderler olarak tam olarak dikkate al\u0131nabilir. (\u00d6zel giderler kesintisi, sa\u011fl\u0131k sigortas\u0131 primleri, bak\u0131m sigortas\u0131 primleri – Federal Maliye Mahkemesi a\u015fa\u011f\u0131ya bak\u0131n\u0131z). Sa\u011fl\u0131k sigortas\u0131 primleri ve uzun s\u00fcreli bak\u0131m sigortas\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":[548,1073,1113,857],"tags":[1345,1348,1343],"class_list":["post-11044","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-cocuklar","category-emeklilik-giderleri","category-oezel-baskilar","tag-ayni-bakim","tag-ayni-bakim-tr","tag-nakit-bakim"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11044","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=11044"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11044\/revisions"}],"predecessor-version":[{"id":11087,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11044\/revisions\/11087"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=11044"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=11044"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=11044"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}