{"id":11102,"date":"2019-06-25T05:13:39","date_gmt":"2019-06-25T03:13:39","guid":{"rendered":"https:\/\/tunal-stb.de\/menkul-kiymetlerdeki-toplam-kayiplar-icin-tazminat\/"},"modified":"2023-07-21T09:36:14","modified_gmt":"2023-07-21T07:36:14","slug":"menkul-kiymetlerdeki-toplam-kayiplar-icin-tazminat","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/menkul-kiymetlerdeki-toplam-kayiplar-icin-tazminat\/","title":{"rendered":"Menkul k\u0131ymetlerdeki toplam kay\u0131plar i\u00e7in tazminat"},"content":{"rendered":"
[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Ausgleich von Totalverlusten bei Wertpapieren.” alignment=”left” margin_design_tab_text=””][\/ultimate_heading][ultimate_spacer height=”50″]

\u00d6zel varl\u0131klar\u0131n de\u011ferindeki de\u011fi\u015fiklikler genellikle vergi ama\u00e7lar\u0131 i\u00e7in dikkate al\u0131nmaz. \u00a7 23 EStG anlam\u0131nda \u00f6zel sat\u0131\u015f i\u015flemleri olarak adland\u0131r\u0131lan i\u015flemler i\u00e7in bir istisna ge\u00e7erlidir. Ancak 2009 y\u0131l\u0131ndan bu yana, sermaye varl\u0131klar\u0131n\u0131n sat\u0131\u015f\u0131ndan elde edilen kazan\u00e7lar<\/strong> da prensip olarak vergilendirilebilmektedir (\u00a7 20 paragraf 2 EStG).<\/p>\n<\/div><\/div>

Ancak, kar\u015f\u0131l\u0131k gelen kay\u0131plar<\/strong> i\u00e7in k\u0131s\u0131tlamalar ge\u00e7erlidir. Bunlar di\u011fer gelirlerden mahsup edilemez, sadece sermaye varl\u0131klar\u0131ndan elde edilen pozitif gelirlerden mahsup edilebilir. Hisse sat\u0131\u015f\u0131ndan kaynaklanan zararlar i\u00e7in bir ba\u015fka k\u0131s\u0131tlama da bunlar\u0131n sadece hisse sat\u0131\u015f\u0131ndan elde edilen kazan\u00e7larla mahsup edilebilmesidir (bkz. \u00a7 20 paragraf 6 EStG).<\/p>\n<\/div><\/div>

Bir sermaye alaca\u011f\u0131n\u0131n<\/strong> tamamen kaybedilmesinin ayn\u0131 zamanda sermaye varl\u0131klar\u0131ndan (mahsup edilebilir) bir kayba yol a\u00e7\u0131p a\u00e7mad\u0131\u011f\u0131 tart\u0131\u015fmal\u0131d\u0131r. Vergi makamlar\u0131, alacaklar\u0131n kaybedilmesinin bir sat\u0131\u015f te\u015fkil etmedi\u011fi ve bu nedenle b\u00f6yle bir kayb\u0131n dikkate al\u0131nmayaca\u011f\u0131 g\u00f6r\u00fc\u015f\u00fcndedir. Federal Maliye Mahkemesi (Bundesfinanzhof), \u00f6zel bir kredi talebinin temerr\u00fcd\u00fc i\u00e7in bu g\u00f6r\u00fc\u015fe zaten kar\u015f\u0131 \u00e7\u0131km\u0131\u015f ve \u00a7 20 paragraf\u0131 \u00e7er\u00e7evesinde mahsupla\u015fmaya izin vermi\u015fti. 6 EStG’ye izin verilmi\u015ftir. Bir ba\u015fka kararda mahkeme, nakavt sertifikalar\u0131ndaki kay\u0131plar\u0131 da tan\u0131maktad\u0131r. Bunlar, belirli bir nakavt e\u015fi\u011fine ula\u015f\u0131ld\u0131\u011f\u0131nda (\u00f6rne\u011fin belirli bir Dax endeksi) sona eren finansal \u00fcr\u00fcnlerdir.<\/p>\n

K\u0131smi ve tam kay\u0131plar<\/h2>\n

Bu, temel olarak, sadece k\u0131smi bir sat\u0131\u015f zarar\u0131n\u0131n de\u011fil, ayn\u0131 zamanda menkul k\u0131ymetlerin toplam kayb\u0131n\u0131n da sermaye varl\u0131klar\u0131ndan vergi kayb\u0131na yol a\u00e7t\u0131\u011f\u0131n\u0131 a\u00e7\u0131kl\u0131\u011fa kavu\u015fturmal\u0131d\u0131r.<\/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:1561359413534-fdf2aa46-ab4e-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=\"Ausgleich von Totalverlusten bei Wertpapieren.\" alignment=\"left\" margin_design_tab_text=\"\"][\/ultimate_heading][ultimate_spacer height=\"50\"]\u00d6zel varl\u0131klar\u0131n de\u011ferindeki de\u011fi\u015fiklikler genellikle vergi ama\u00e7lar\u0131 i\u00e7in dikkate al\u0131nmaz. \u00a7 23 EStG anlam\u0131nda \u00f6zel sat\u0131\u015f i\u015flemleri olarak adland\u0131r\u0131lan i\u015flemler i\u00e7in bir istisna ge\u00e7erlidir. Ancak 2009 y\u0131l\u0131ndan bu yana, sermaye varl\u0131klar\u0131n\u0131n sat\u0131\u015f\u0131ndan elde edilen kazan\u00e7lar da prensip olarak vergilendirilebilmektedir (\u00a7 20 paragraf 2 EStG). Ancak,...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,1346,663,907],"tags":[1378,1377,1380,1386,1385,1382,569],"class_list":["post-11102","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-kredi","category-kredi-alacagi","category-menkul-kiymetler","tag-finansal-ueruenler","tag-hisseler","tag-karlar","tag-kayiplar","tag-nakavt-sertifikalari","tag-sermaye-alacaklari","tag-sermaye-varliklari"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11102","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=11102"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11102\/revisions"}],"predecessor-version":[{"id":11138,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11102\/revisions\/11138"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=11102"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=11102"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=11102"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}