{"id":11161,"date":"2019-08-14T13:00:40","date_gmt":"2019-08-14T11:00:40","guid":{"rendered":"https:\/\/tunal-stb.de\/cifte-buetceleme-ve-giderleri\/"},"modified":"2023-07-21T09:36:31","modified_gmt":"2023-07-21T07:36:31","slug":"cifte-buetceleme-ve-giderleri","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/cifte-buetceleme-ve-giderleri\/","title":{"rendered":"\u00c7ifte b\u00fct\u00e7eleme ve giderleri"},"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>\u00c7ifte b\u00fct\u00e7eleme ve giderleri<\/h2>\n<h3>Vergi tan\u0131m\u0131 &#8211; \u00e7ifte temizlik mi?<\/h3>\n<p>Ki\u015finin ikamet etti\u011fi yerde kendi evinin yan\u0131 s\u0131ra, \u00e7al\u0131\u015ft\u0131\u011f\u0131 yerde de ba\u015fka bir ev tutmas\u0131 halinde, bu durum vergi a\u00e7\u0131s\u0131ndan d\u00fczenli olarak \u00e7ifte ev tutma anlam\u0131na gelir.<br \/>\nBu, \u00f6zellikle ikinci evin masraflar\u0131 (\u00f6rne\u011fin amortisman, kira, yan masraflar) ve aileyle birlikte eve yap\u0131lan haftal\u0131k seyahat gibi gerekli ek masraflar\u0131n gelirle ilgili masraflar veya i\u015f masraflar\u0131 olarak vergiden d\u00fc\u015f\u00fclebilece\u011fi anlam\u0131na gelir.<\/p>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h2>Federal Maliye Mahkemesi \u00e7ifte temizlik konusunda tav\u0131r al\u0131yor<\/h2>\n<p>Federal Maliye Mahkemesi (Bundesfinanzhof) iki karar\u0131nda, \u00e7ifte ev idaresi ile ba\u011flant\u0131l\u0131 olarak ilave masraflar\u0131n vergi a\u00e7\u0131s\u0131ndan de\u011ferlendirilmesine ili\u015fkin yorumlarda bulunmu\u015ftur:<\/p>\n<ul>\n<li>Bir davada <a href=\"https:\/\/www.bundesfinanzhof.de\/\" target=\"_blank\" rel=\"noopener noreferrer\">Federal Maliye Mahkemesi<\/a>, <strong>mobilyalar\u0131n<\/strong> ve <strong>ev<\/strong> e\u015fyalar\u0131n\u0131n genellikle gelirle ilgili giderler olarak tam olarak talep edilebilece\u011fine karar verdi.<br \/>\nMobilya ve ev e\u015fyalar\u0131 konutun kullan\u0131m\u0131 i\u00e7in de\u011fil, sadece <strong>kendi<\/strong> kullan\u0131mlar\u0131 i\u00e7in sat\u0131n al\u0131nd\u0131\u011f\u0131ndan, bu masraflar &#8220;konutun kullan\u0131m\u0131&#8221; i\u00e7in ayl\u0131k 1.000 Euro&#8217;luk yasal \u00fcst s\u0131n\u0131r\u0131n (bkz. Madde 9 (1) No. 5 EStG) alt\u0131nda <strong>kalmamaktad\u0131r<\/strong>.<br \/>\nMobilyalar\u0131n kullan\u0131m\u0131, konaklama yerinin kullan\u0131m\u0131yla bir tutulmamal\u0131d\u0131r. Bu nedenle, ilgili giderler, miktar s\u0131n\u0131rlamas\u0131 <strong>olmaks\u0131z\u0131n<\/strong>, gerekli olduklar\u0131 \u00f6l\u00e7\u00fcde amortisman veya d\u00fc\u015f\u00fck de\u011ferli varl\u0131klar i\u00e7in giderler \u015feklinde vergi ama\u00e7lar\u0131 i\u00e7in dikkate al\u0131nabilir. Maksimum 1.000 Avro&#8217;luk tutar d\u00fc\u015f\u00fclmez; bu tutar &#8220;saf&#8221; konaklama masraflar\u0131 i\u00e7in kullan\u0131labilir.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li>Bir ba\u015fka karar\u0131nda Federal Maliye Mahkemesi, i\u015f yerindeki ikinci evin sat\u0131\u015f\u0131yla ba\u011flant\u0131l\u0131 olarak <strong>erken \u00f6deme \u00fccretinin<\/strong> \u00e7ift haneli bir evin gerekli ek masraflar\u0131 olarak dikkate al\u0131n\u0131p al\u0131namayaca\u011f\u0131 sorusunu yorumlad\u0131.<br \/>\n\u0130htilaf konusu olayda, bir \u00e7al\u0131\u015fan, daha \u00f6nce i\u015f ama\u00e7l\u0131 olarak kulland\u0131\u011f\u0131 ikinci evini, i\u015f yerindeki g\u00f6revine son verilmesiyle ba\u011flant\u0131l\u0131 olarak satm\u0131\u015f; evin finansman\u0131 i\u00e7in kullan\u0131lan kredinin geri \u00f6denmesi s\u0131ras\u0131nda erken \u00f6deme cezas\u0131 uygulanm\u0131\u015ft\u0131r.<br \/>\nMahkemenin g\u00f6r\u00fc\u015f\u00fcne g\u00f6re, ikili hanenin sona ermesi ve dairenin sat\u0131lmas\u0131, istihdamdan elde edilen gelirle orijinal gelir ba\u011flant\u0131s\u0131n\u0131 <strong>\u00e7\u00f6zm\u00fc\u015f<\/strong> ve sat\u0131\u015f i\u015flemiyle yeni &#8211; d\u00fczenli olarak vergilendirilemeyen &#8211; bir gelir ba\u011flant\u0131s\u0131 kurmu\u015ftur. Bu nedenle mahkeme, erken \u00f6deme cezas\u0131n\u0131n istihdamdan elde edilen gelirde gelirle ilgili giderler olarak talep edilemeyece\u011fine karar vermi\u015ftir.<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section><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><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"\u00c7ifte b\u00fct\u00e7eleme ve giderleri Vergi tan\u0131m\u0131 &#8211; \u00e7ifte temizlik mi? Ki\u015finin ikamet etti\u011fi yerde kendi evinin yan\u0131 s\u0131ra, \u00e7al\u0131\u015ft\u0131\u011f\u0131 yerde de ba\u015fka bir ev tutmas\u0131 halinde, bu durum vergi a\u00e7\u0131s\u0131ndan d\u00fczenli olarak \u00e7ifte ev tutma anlam\u0131na gelir. Bu, \u00f6zellikle ikinci evin masraflar\u0131 (\u00f6rne\u011fin amortisman, kira, yan masraflar) ve aileyle birlikte eve yap\u0131lan haftal\u0131k seyahat gibi...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1027,1250,881],"tags":[1398,1404,1416,1413],"class_list":["post-11161","post","type-post","status-publish","format-standard","hentry","category-isletme-giderleri","category-promosyon","category-reklam-maliyetleri","tag-aile-ev-turu","tag-ek-harcamalar","tag-ikinci-daire","tag-konaklama-masraflari"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11161","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=11161"}],"version-history":[{"count":11,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11161\/revisions"}],"predecessor-version":[{"id":11414,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11161\/revisions\/11414"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=11161"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=11161"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=11161"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}