{"id":11200,"date":"2019-10-30T13:39:12","date_gmt":"2019-10-30T12:39:12","guid":{"rendered":"https:\/\/tunal-stb.de\/aile-evi-icin-veraset-vergisi-muafiyeti\/"},"modified":"2023-07-21T09:36:31","modified_gmt":"2023-07-21T07:36:31","slug":"aile-evi-icin-veraset-vergisi-muafiyeti","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/aile-evi-icin-veraset-vergisi-muafiyeti\/","title":{"rendered":"Aile evi i\u00e7in veraset vergisi muafiyeti"},"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>Miras: Aile evi i\u00e7in veraset vergisi muafiyeti<\/h2>\n<p>Sahibi taraf\u0131ndan kullan\u0131lan bir konutun (aile konutu) miras yoluyla sa\u011f kalan e\u015fe veya bir \u00e7ocu\u011fa devredilmesi, belirli ko\u015fullar alt\u0131nda veraset vergisinden muaft\u0131r; di\u011fer hususlar\u0131n yan\u0131 s\u0131ra, konutun devralan ki\u015fi taraf\u0131ndan <strong>derhal<\/strong> sahibi taraf\u0131ndan kullan\u0131lmaya ba\u015flanmas\u0131 gerekmektedir.<\/p>\n<p>Bu nedenle, vergi muafiyetinden yararlanabilmek i\u00e7in, m\u00fclk\u00fc edinen ki\u015finin mirastan sonra makul bir s\u00fcre i\u00e7inde m\u00fclk\u00fc kendi ama\u00e7lar\u0131 do\u011frultusunda kullanma niyetini form\u00fcle etmesi ve bu niyeti fiilen uygulamas\u0131 gerekmektedir.<\/p>\n<p>&nbsp;<\/p>\n<p>Mirastan sonraki <strong>alt\u0131 ay<\/strong> i\u00e7inde ta\u015f\u0131nma durumunda, aciliyet d\u00fczenli olarak mevcuttur. Bu s\u00fcrenin sona ermesinden sonra, evi devralan ki\u015fi, hangi tarihte evi aile evi olarak kullanmaya karar verdi\u011fini, hangi nedenlerle daha \u00f6nce ta\u015f\u0131nman\u0131n m\u00fcmk\u00fcn olmad\u0131\u011f\u0131n\u0131 ve gecikmeden kendisinin sorumlu olmad\u0131\u011f\u0131n\u0131 inand\u0131r\u0131c\u0131 bir \u015fekilde kan\u0131tlamal\u0131d\u0131r.<br \/>\nHakl\u0131 olmayan gecikmeler, \u00f6rne\u011fin ortak miras\u00e7\u0131lar aras\u0131nda bir miras anla\u015fmas\u0131 veya miras\u0131n a\u00e7\u0131kl\u0131\u011fa kavu\u015fturulmas\u0131 durumunda ortaya \u00e7\u0131kabilir. Daire \u00fczerindeki yenileme \u00e7al\u0131\u015fmalar\u0131 nedeniyle 6 ayl\u0131k s\u00fcrenin a\u015f\u0131lmas\u0131, yaln\u0131zca yenileme s\u0131ras\u0131nda ortaya \u00e7\u0131kan ciddi bir kusur gibi \u00f6zel ko\u015fullar alt\u0131nda zarars\u0131zd\u0131r.<\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/www.bundesfinanzhof.de\/\" target=\"_blank\" rel=\"noopener noreferrer\">Federal Maliye Mahkemesi<\/a> bu konudaki i\u00e7tihad\u0131n\u0131 bir kez daha teyit etmi\u015ftir. S\u00f6z konusu davada, tapu kayd\u0131n\u0131n yap\u0131lmas\u0131ndan alt\u0131 aydan daha uzun bir s\u00fcre sonra, tadilat i\u00e7in ilk olarak ustalardan teklif al\u0131nm\u0131\u015f ve b\u00f6ylece alt\u0131 ayl\u0131k s\u00fcre a\u00e7\u0131k\u00e7a a\u015f\u0131lm\u0131\u015ft\u0131r.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Miras: Aile evi i\u00e7in veraset vergisi muafiyeti Sahibi taraf\u0131ndan kullan\u0131lan bir konutun (aile konutu) miras yoluyla sa\u011f kalan e\u015fe veya bir \u00e7ocu\u011fa devredilmesi, belirli ko\u015fullar alt\u0131nda veraset vergisinden muaft\u0131r; di\u011fer hususlar\u0131n yan\u0131 s\u0131ra, konutun devralan ki\u015fi taraf\u0131ndan derhal sahibi taraf\u0131ndan kullan\u0131lmaya ba\u015flanmas\u0131 gerekmektedir. Bu nedenle, vergi muafiyetinden yararlanabilmek i\u00e7in, m\u00fclk\u00fc edinen ki\u015finin mirastan sonra makul...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[886,548,623,1176],"tags":[1447,1450,1456,1453],"class_list":["post-11200","post","type-post","status-publish","format-standard","hentry","category-aile-evi","category-bilgi-mektubu","category-miras-hediye-vergisi","category-vergiden-muaf","tag-arazi-kaydi","tag-kalitim-tr","tag-kendi-kendine-kullanim","tag-yenileme"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11200","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=11200"}],"version-history":[{"count":9,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11200\/revisions"}],"predecessor-version":[{"id":11410,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11200\/revisions\/11410"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=11200"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=11200"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=11200"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}