{"id":11251,"date":"2019-09-25T10:26:57","date_gmt":"2019-09-25T08:26:57","guid":{"rendered":"https:\/\/tunal-stb.de\/ebeveynlerden-birinin-kurumsallasmasina-iliskin-maliyetlerin-varsayimi\/"},"modified":"2023-07-21T09:36:30","modified_gmt":"2023-07-21T07:36:30","slug":"ebeveynlerden-birinin-kurumsallasmasina-iliskin-maliyetlerin-varsayimi","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/ebeveynlerden-birinin-kurumsallasmasina-iliskin-maliyetlerin-varsayimi\/","title":{"rendered":"Ebeveynlerden birinin kurumsalla\u015fmas\u0131na ili\u015fkin maliyetlerin varsay\u0131m\u0131"},"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>Ebeveynlerden birinin kurumsalla\u015fmas\u0131na ili\u015fkin maliyetlerin varsay\u0131m\u0131<\/h2>\n<h3>Konut bak\u0131m\u0131 &#8211; Konut bak\u0131m\u0131 masraflar\u0131 bak\u0131m masraflar\u0131d\u0131r.<\/h3>\n<p>Genellikle ebeveynlerin maddi imkanlar\u0131 kurum bak\u0131m\u0131 i\u00e7in yeterli de\u011fildir ve \u00e7ocuklar kurum bak\u0131m\u0131n\u0131n (kalan) masraflar\u0131n\u0131 \u00f6demek zorundad\u0131r. Ebeveynler i\u00e7in yap\u0131lan masraflar, \u00e7ocuklar \u00fczerinde vergi azalt\u0131c\u0131 bir etkiye sahip olabilir. Prensip olarak, masraflar \u00a7 33a EStG anlam\u0131nda bak\u0131m masraflar\u0131n\u0131 olu\u015fturmaktad\u0131r. Buna g\u00f6re, takvim y\u0131l\u0131nda (2019 i\u00e7in) 9.168 Euro&#8217;ya kadar dikkate al\u0131nabilir, ancak desteklenen ebeveynin kendi geliri ve maa\u015flar\u0131 y\u0131ll\u0131k 624 Euro&#8217;yu a\u015ft\u0131\u011f\u0131 \u00f6l\u00e7\u00fcde dikkate al\u0131n\u0131r.<\/p>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>\u00c7ocuklar, bak\u0131ma muhta\u00e7l\u0131k nedeniyle (bak\u0131m derecesi 1&#8217;den itibaren) <strong>hastal\u0131kla ilgili<\/strong> konaklama nedeniyle ebeveynleri i\u00e7in masraf yap\u0131yorlarsa ve bak\u0131m masraflar\u0131 olarak de\u011ferlendirilmesi m\u00fcmk\u00fcn de\u011filse, bu masraflar prensip olarak \u00a7 33 EStG uyar\u0131nca \u00e7ocuklar i\u00e7in ola\u011fan\u00fcst\u00fc masraflar olarak d\u00fc\u015f\u00fclebilir. Ancak, bunlar sadece makul y\u00fck\u00fc a\u015ft\u0131klar\u0131 \u00f6l\u00e7\u00fcde bir etkiye sahiptir. Buna kar\u015f\u0131l\u0131k, vergi makamlar\u0131na g\u00f6re, <strong>ya\u015fa ba\u011fl\u0131<\/strong> konaklama masraflar\u0131 ola\u011fan\u00fcst\u00fc y\u00fck te\u015fkil etmemektedir.<\/p>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>Makul bir y\u00fck veya ya\u015fa ba\u011fl\u0131 bir konaklama nedeniyle kendi masraflar\u0131 ola\u011fan\u00fcst\u00fc y\u00fckler olarak dikkate al\u0131nmad\u0131\u011f\u0131 s\u00fcrece, ev sakini prensip olarak \u00a7 35a EStG uyar\u0131nca <strong>eve yak\u0131n bak\u0131m hizmetleri<\/strong> i\u00e7in vergi indirimi talep edebilir. \u015eimdiye kadar, bu durumun \u00e7ocuklar taraf\u0131ndan \u00fcstlenilen masraflar i\u00e7in de ge\u00e7erli olup olmad\u0131\u011f\u0131 a\u00e7\u0131kl\u0131\u011fa kavu\u015fturulmam\u0131\u015ft\u0131r.<\/p>\n<p><a href=\"https:\/\/www.bundesfinanzhof.de\/\" target=\"_blank\" rel=\"noopener noreferrer\">Federal Maliye Mahkemesi<\/a>, \u00e7ocuklar\u0131n \u00fcstlendi\u011fi masraflar i\u00e7in bunu reddetmi\u015ftir. <strong>Vergi indirimi<\/strong> sadece <strong>kendi<\/strong> evinde konaklama veya bak\u0131m\u0131 nedeniyle masraf yapan ev sakininin kendisi taraf\u0131ndan talep edilebilir. Ba\u015fka ki\u015filerin konaklamas\u0131 veya bak\u0131m\u0131 ile ba\u011flant\u0131l\u0131 olarak yap\u0131lan harcamalar i\u00e7in vergi indirimi yap\u0131lmaz.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Ebeveynlerden birinin kurumsalla\u015fmas\u0131na ili\u015fkin maliyetlerin varsay\u0131m\u0131 Konut bak\u0131m\u0131 &#8211; Konut bak\u0131m\u0131 masraflar\u0131 bak\u0131m masraflar\u0131d\u0131r. Genellikle ebeveynlerin maddi imkanlar\u0131 kurum bak\u0131m\u0131 i\u00e7in yeterli de\u011fildir ve \u00e7ocuklar kurum bak\u0131m\u0131n\u0131n (kalan) masraflar\u0131n\u0131 \u00f6demek zorundad\u0131r. Ebeveynler i\u00e7in yap\u0131lan masraflar, \u00e7ocuklar \u00fczerinde vergi azalt\u0131c\u0131 bir etkiye sahip olabilir. Prensip olarak, masraflar \u00a7 33a EStG anlam\u0131nda bak\u0131m masraflar\u0131n\u0131 olu\u015fturmaktad\u0131r. Buna g\u00f6re,...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[976,548,703,675,1469],"tags":[1474,1472],"class_list":["post-11251","post","type-post","status-publish","format-standard","hentry","category-bakim-giderleri","category-bilgi-mektubu","category-olaganuestue-yuekler","category-vergi-indirimi","category-yatili-bakim","tag-bakim-hizmetleri","tag-bakim-ihtiyaci"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11251","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=11251"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11251\/revisions"}],"predecessor-version":[{"id":11298,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11251\/revisions\/11298"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=11251"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=11251"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=11251"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}