{"id":11154,"date":"2019-10-30T14:54:44","date_gmt":"2019-10-30T13:54:44","guid":{"rendered":"https:\/\/tunal-stb.de\/bir-gmbhnin-hissedar-genel-mueduerue-icin-zaman-degeri-hesabi-modeli\/"},"modified":"2023-07-21T09:36:30","modified_gmt":"2023-07-21T07:36:30","slug":"bir-gmbhnin-hissedar-genel-mueduerue-icin-zaman-degeri-hesabi-modeli","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/bir-gmbhnin-hissedar-genel-mueduerue-icin-zaman-degeri-hesabi-modeli\/","title":{"rendered":"Bir GmbH&#8217;nin (hissedar-) genel m\u00fcd\u00fcr\u00fc i\u00e7in zaman de\u011feri hesab\u0131 modeli"},"content":{"rendered":"<section class=\"l-section wpb_row height_large\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h2>Bir GmbH&#8217;nin (hissedar-) genel m\u00fcd\u00fcr\u00fc i\u00e7in zaman de\u011feri hesab\u0131 modeli<\/h2>\n<p>E\u011fer i\u015fveren ve \u00e7al\u0131\u015fan gelecekteki \u00fccretlerin hemen \u00f6denmeyece\u011fi, alacak kaydedilece\u011fi ve ancak daha sonra, \u00f6rne\u011fin i\u015f performans\u0131n\u0131n azald\u0131\u011f\u0131 (emeklilik \u00f6ncesi) bir a\u015famada \u00f6denece\u011fi konusunda anla\u015f\u0131rlarsa, bu zaman de\u011feri hesab\u0131 olarak adland\u0131r\u0131lan bir modeldir. Bu, vergi avantajlar\u0131na yol a\u00e7abilir \u00e7\u00fcnk\u00fc kredi daha sonra daha d\u00fc\u015f\u00fck para \u00e7ekme ile bir a\u015famada vergilendirilebilir.<\/p>\n<p><a href=\"https:\/\/www.bundesfinanzhof.de\/content\/30-2018\" target=\"_blank\" rel=\"noopener noreferrer\">Federal Maliye Mahkemesi<\/a>, bu uygulaman\u0131n, \u00e7al\u0131\u015fan bir \u015firketin organ\u0131 olsa bile prensip olarak vergi ama\u00e7lar\u0131 i\u00e7in tan\u0131nmas\u0131 gerekti\u011fine karar verdikten sonra (\u00f6rn. B. bir GmbH&#8217;nin <strong>genel m\u00fcd\u00fcr\u00fc<\/strong> ), vergi makamlar\u0131 da art\u0131k g\u00f6r\u00fc\u015flerini de\u011fi\u015ftirmi\u015ftir:<\/p>\n<ul>\n<li>Buna g\u00f6re, zaman de\u011feri hesab\u0131 modelleri gelecekte GmbH&#8217;de menfaati <strong>olmayan<\/strong> <strong>\u00fc\u00e7\u00fcnc\u00fc taraf genel m\u00fcd\u00fcrler<\/strong> i\u00e7in de prensipte tan\u0131nacakt\u0131r.<\/li>\n<li>Ayn\u0131 durum art\u0131k d\u00fczenli olarak \u015firkette menfaati olan ancak \u015firketi <strong>kontrol etmeyen<\/strong> genel m\u00fcd\u00fcrler ( <strong>az\u0131nl\u0131k hissedar-genel<\/strong> m\u00fcd\u00fcrler olarak adland\u0131r\u0131l\u0131r) i\u00e7in de ge\u00e7erlidir, e\u011fer anla\u015fmalar aksi takdirde emsal kar\u015f\u0131la\u015ft\u0131rmas\u0131na uygunsa, yani gizli bir kar da\u011f\u0131t\u0131m\u0131 yoksa.<\/li>\n<li>Sadece <strong>hakim ortak-y\u00f6netici<\/strong> direkt\u00f6rler s\u00f6z konusu oldu\u011funda, \u00e7al\u0131\u015fma s\u00fcresi hesap modelleri genellikle vergi makamlar\u0131 taraf\u0131ndan vergi ama\u00e7lar\u0131 i\u00e7in hala <strong>tan\u0131nmamaktad\u0131r<\/strong>. Bu durumda, gelecekteki maa\u015f\u0131n zaman de\u011feri hesab\u0131na yat\u0131r\u0131lmas\u0131 zaten bir maa\u015f giri\u015fine yol a\u00e7maktad\u0131r.<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Bir GmbH&#8217;nin (hissedar-) genel m\u00fcd\u00fcr\u00fc i\u00e7in zaman de\u011feri hesab\u0131 modeli E\u011fer i\u015fveren ve \u00e7al\u0131\u015fan gelecekteki \u00fccretlerin hemen \u00f6denmeyece\u011fi, alacak kaydedilece\u011fi ve ancak daha sonra, \u00f6rne\u011fin i\u015f performans\u0131n\u0131n azald\u0131\u011f\u0131 (emeklilik \u00f6ncesi) bir a\u015famada \u00f6denece\u011fi konusunda anla\u015f\u0131rlarsa, bu zaman de\u011feri hesab\u0131 olarak adland\u0131r\u0131lan bir modeldir. Bu, vergi avantajlar\u0131na yol a\u00e7abilir \u00e7\u00fcnk\u00fc kredi daha sonra daha d\u00fc\u015f\u00fck para...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,1016],"tags":[1403],"class_list":["post-11154","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-emeklilik","tag-zaman-degeri-hesap-modeli"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11154","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=11154"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11154\/revisions"}],"predecessor-version":[{"id":11171,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11154\/revisions\/11171"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=11154"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=11154"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=11154"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}