{"id":11229,"date":"2019-10-31T10:36:22","date_gmt":"2019-10-31T09:36:22","guid":{"rendered":"https:\/\/tunal-stb.de\/cocuk-parasi-ileri-egitim-ve-tam-zamanli-istihdam\/"},"modified":"2023-07-21T09:36:30","modified_gmt":"2023-07-21T07:36:30","slug":"cocuk-parasi-ileri-egitim-ve-tam-zamanli-istihdam","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/cocuk-parasi-ileri-egitim-ve-tam-zamanli-istihdam\/","title":{"rendered":"\u00c7ocuk paras\u0131: \u0130leri e\u011fitim ve (tam zamanl\u0131) istihdam"},"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>\u00c7ocuk paras\u0131: \u0130leri e\u011fitim ve (tam zamanl\u0131) istihdam<\/h2>\n<p>\u0130lk mesleki e\u011fitim veya \u00f6\u011frenim tamamland\u0131ktan sonra, 25 ya\u015f\u0131n alt\u0131ndaki yeti\u015fkin \u00e7ocuklar\u0131n vergiden muaf tutulmas\u0131, \u00e7ocu\u011fun e\u011fitime ek olarak haftada 20 saatten fazla kazan\u00e7 getiren bir i\u015fte \u00e7al\u0131\u015fmamas\u0131 halinde genellikle hala m\u00fcmk\u00fcnd\u00fcr. Sadece ilk e\u011fitim durumunda, \u00e7ocu\u011fun buna ek olarak ne \u00f6l\u00e7\u00fcde kazan\u00e7l\u0131 bir i\u015fte \u00e7al\u0131\u015ft\u0131\u011f\u0131 \u00e7ocuk paras\u0131 i\u00e7in \u00f6nemli de\u011fildir.<\/p>\n<p>Bununla birlikte, <strong>daha ileri e\u011fitim<\/strong> ler, <strong>konu<\/strong> ve <strong>zaman<\/strong> a\u00e7\u0131s\u0131ndan \u00f6nceki e\u011fitimle yak\u0131ndan <strong>ili\u015fkili<\/strong> olan ba\u015flang\u0131\u00e7 e\u011fitiminin (\u00e7ok kurslu e\u011fitim olarak adland\u0131r\u0131l\u0131r) bir par\u00e7as\u0131 olarak da kabul edilebilir. Devam etme niyeti, sadece bir \u00f6nceki e\u011fitim d\u00f6neminin tamamlanmas\u0131ndan sonra en ge\u00e7 bir sonraki ay i\u00e7inde F amilienkasse&#8217;ye ilgili yaz\u0131l\u0131 bir beyanda bulunulmad\u0131\u011f\u0131 i\u00e7in reddedilemez; ancak, erken bir niyet beyan\u0131 muhtemelen tek tip bir ba\u015flang\u0131\u00e7 e\u011fitiminin varsay\u0131lmas\u0131 lehine olabilir.<\/p>\n<p>Bununla birlikte, mevcut i\u00e7tihat hukukuna g\u00f6re, her mesleki entegre veya hizmet i\u00e7i e\u011fitim veya ileri e\u011fitim, \u00f6rne\u011fin bir Fachwirt, bir Meister veya bir Master derecesi olmak, tek tip ba\u015flang\u0131\u00e7 e\u011fitimi varsay\u0131m\u0131na yol a\u00e7maz. E\u011fitim <strong>ana faaliyet<\/strong> olmaya devam etmelidir; kural olarak, belirsiz bir s\u00fcre i\u00e7in istihdam veya (neredeyse) tam zamanl\u0131 istihdam ile 26 haftadan fazla sabit bir s\u00fcre i\u00e7in istihdam buna kar\u015f\u0131d\u0131r. Genel de\u011ferlendirme, i\u015f faaliyetinin ne \u00f6l\u00e7\u00fcde e\u011fitim tedbirlerine tabi oldu\u011funu ve e\u011fitimle birlikte y\u00fcr\u00fct\u00fcld\u00fc\u011f\u00fcn\u00fc i\u00e7ermelidir.<\/p>\n<h2>\u00c7ocuk paras\u0131\/mahkeme karar\u0131<\/h2>\n<p>Yak\u0131n tarihli bir <a href=\"https:\/\/www.justiz.nrw.de\/nrwe\/fgs\/duesseldorf\/j2019\/7_K_2386_18_Kg_Urteil_20190322.html\" target=\"_blank\" rel=\"noopener noreferrer\">vergi mahkemesi karar\u0131nda<\/a>, bu ilkeler idari uzman olmak i\u00e7in ileri e\u011fitim al\u0131nmas\u0131 durumunda uygulanm\u0131\u015ft\u0131r. Her ne kadar ileri e\u011fitim, beraberinde s\u00fcrd\u00fcr\u00fclen (tam zamanl\u0131) i\u015fin zamansal kapsam\u0131na ula\u015fmam\u0131\u015f olsa da, mahkeme e\u011fitimin \u00f6n planda oldu\u011funu varsaym\u0131\u015ft\u0131r. Bu durum, \u00f6zellikle i\u015fverenin &#8220;stajyeri&#8221; bu ileri e\u011fitim i\u00e7in bizzat kaydettirmi\u015f olmas\u0131yla desteklenecektir.<\/p>\n<p>Mesleki faaliyetin ne \u00f6l\u00e7\u00fcde e\u011fitime tabi oldu\u011fu her bir vakada incelenmelidir.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"\u00c7ocuk paras\u0131: \u0130leri e\u011fitim ve (tam zamanl\u0131) istihdam \u0130lk mesleki e\u011fitim veya \u00f6\u011frenim tamamland\u0131ktan sonra, 25 ya\u015f\u0131n alt\u0131ndaki yeti\u015fkin \u00e7ocuklar\u0131n vergiden muaf tutulmas\u0131, \u00e7ocu\u011fun e\u011fitime ek olarak haftada 20 saatten fazla kazan\u00e7 getiren bir i\u015fte \u00e7al\u0131\u015fmamas\u0131 halinde genellikle hala m\u00fcmk\u00fcnd\u00fcr. Sadece ilk e\u011fitim durumunda, \u00e7ocu\u011fun buna ek olarak ne \u00f6l\u00e7\u00fcde kazan\u00e7l\u0131 bir i\u015fte \u00e7al\u0131\u015ft\u0131\u011f\u0131 \u00e7ocuk...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,718,1073],"tags":[1193],"class_list":["post-11229","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-cocuk-parasi","category-cocuklar","tag-egitim"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11229","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=11229"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11229\/revisions"}],"predecessor-version":[{"id":11255,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11229\/revisions\/11255"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=11229"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=11229"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=11229"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}