{"id":11253,"date":"2019-08-20T12:59:14","date_gmt":"2019-08-20T10:59:14","guid":{"rendered":"https:\/\/tunal-stb.de\/gelir-vergisinde-planlanan-degisiklikler-elektromobilitenin-tesviki\/"},"modified":"2023-07-21T09:36:33","modified_gmt":"2023-07-21T07:36:33","slug":"gelir-vergisinde-planlanan-degisiklikler-elektromobilitenin-tesviki","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/gelir-vergisinde-planlanan-degisiklikler-elektromobilitenin-tesviki\/","title":{"rendered":"Gelir vergisinde planlanan de\u011fi\u015fiklikler &#8211; elektromobilitenin te\u015fviki"},"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>Elektromobilitenin te\u015fvik edilmesi ve ilave gelir vergisi de\u011fi\u015fiklikleri planlan\u0131yor<\/h2>\n<p>Elektromobilitenin mali a\u00e7\u0131dan daha fazla te\u015fvik edilmesine ve di\u011fer mali d\u00fczenlemelerde de\u011fi\u015fiklik yap\u0131lmas\u0131na y\u00f6nelik yasa tasar\u0131s\u0131 (<a href=\"https:\/\/www.bundesfinanzministerium.de\/Content\/DE\/Gesetzestexte\/Gesetze_Gesetzesvorhaben\/Abteilungen\/Abteilung_IV\/19_Legislaturperiode\/Gesetze_Verordnungen\/G-E-Mobilitaet\/1-Referentenentwurf.pdf?__blob=publicationFile&amp;v=2\" target=\"_blank\" rel=\"noopener noreferrer\">&#8220;2019 Y\u0131ll\u0131k Vergi Yasas\u0131<\/a>&#8220;) \u00e7er\u00e7evesinde, di\u011ferlerinin yan\u0131 s\u0131ra 1 Ocak 2020&#8217;den itibaren d\u00fczenli olarak baz\u0131 yeni gelir vergisi d\u00fczenlemeleri planlanmaktad\u0131r:<\/p>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><ul>\n<li><strong>Alternatif konut bi\u00e7imleri<\/strong> ba\u011flam\u0131nda ayni yard\u0131mlar i\u00e7in yeni bir vergi muafiyeti getirilmi\u015ftir. Bundan sonra  <strong>Avantajlar<\/strong>  bir ya\u015fam alan\u0131n\u0131n<strong>kullan\u0131c\u0131<\/strong>  (\u00f6rne\u011fin bir \u00f6\u011frencinin) bir evi kendi ikamet ama\u00e7lar\u0131 i\u00e7in kullanmas\u0131.  <strong>Konaklama sa\u011fland\u0131<\/strong>  bir konut sa\u011flay\u0131c\u0131s\u0131n\u0131n (\u00f6rne\u011fin ya\u015fl\u0131 bir vatanda\u015f veya gen\u00e7 bir aile) \u00f6zel evinde hizmet sunmas\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda ayni \u00fccret olarak kendisine sa\u011flanan daire veya apartman dairesi ve yemekler  <strong>vergiden muaf<\/strong>Bar\u0131nma durumunda hizmet alan ki\u015filer<strong>don\u00f6r<\/strong>  vergiden muaft\u0131r (yeni \u00a7 3 no. 49 EStG).<\/li>\n<li><strong>Nafakan\u0131n<\/strong> ebeveynler taraf\u0131ndan <strong>nakdi veya ayni<\/strong> olarak \u00f6denmi\u015f olmas\u0131na bak\u0131lmaks\u0131z\u0131n, ebeveynlerin \u00e7ocuklar\u0131n\u0131n ia\u015fe <strong>masraflar\u0131n\u0131<\/strong> &#8220;kendi&#8221; \u00f6zel masraflar\u0131 olarak talep edebilecekleri kanunla d\u00fczenlenmi\u015ftir.<\/li>\n<li>Vergi muafiyetine alternatif olarak  <strong>Hibeler<\/strong>  \u00e7al\u0131\u015fan\u0131n seyahatleri i\u00e7in i\u015fveren taraf\u0131ndan  <strong>toplu ta\u015f\u0131ma<\/strong>  (bkz. B\u00f6l\u00fcm 3 No. 15 EStG), ayni yard\u0131mlar zaten \u00f6denmesi gereken \u00fccrete ek olarak verilmemi\u015f olsa bile, %25&#8217;lik sabit oranl\u0131 bir \u00fccret vergisi se\u00e7ene\u011fi getirilecektir; sabit oranl\u0131 \u00fccret vergisi durumunda sabit oranl\u0131 mesafe \u00f6dene\u011fine kar\u015f\u0131 herhangi bir kredi yoktur.<\/li>\n<\/ul>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><ul>\n<li><strong>Ayni yard\u0131mlar i\u00e7in<\/strong> 44 Euro&#8217;luk <strong>muafiyet s\u0131n\u0131r\u0131<\/strong> k\u0131s\u0131tlanm\u0131\u015ft\u0131r: \u00d6zellikle \u00e7al\u0131\u015fanlar\u0131n \u00f6zel (tamamlay\u0131c\u0131) sigortalar\u0131 i\u00e7in yap\u0131lan yard\u0131mlar art\u0131k tercih edilmemektedir.<br \/>\n\u0130\u015fverenler taraf\u0131ndan \u00e7al\u0131\u015fanlara indirimli daire kiralanmas\u0131 durumunda (\u00e7al\u0131\u015fan daireleri), \u00e7al\u0131\u015fan\u0131n yerel kiran\u0131n en az 2\/3&#8217;\u00fcn\u00fc \u00f6demesi halinde gelecekte vergiye tabi ayni \u00fccret de\u011ferlendirilmeyecektir.<\/li>\n<li>Bu <a href=\"https:\/\/adiuvat.eu\/nachholung-von-angaben-zu-bewirtungsaufwendungen\/\" target=\"_blank\" rel=\"noopener noreferrer\"><br \/>\n  <strong>Yemek \u00f6denekleri<\/strong><br \/>\n<\/a> 2020&#8217;den itibaren i\u015f seyahatleri i\u00e7in &#8211; devams\u0131zl\u0131k s\u00fcresine ba\u011fl\u0131 olarak &#8211; 24 avrodan 28 avroya veya 12 avrodan 14 avroya y\u00fckseltilecektir. Geceyi ara\u00e7ta ge\u00e7iren s\u00fcr\u00fcc\u00fcler, sabit oranl\u0131 yemek \u00f6dene\u011fine ek olarak, gelirle ilgili giderler olarak g\u00fcnl\u00fck 8 Euro&#8217;luk bir gece \u00f6dene\u011fi talep edebilirler.<\/li>\n<li>Mevcut i\u00e7tihad\u0131n aksine, 1 Ocak 2020 tarihinden itibaren ge\u00e7erli olmak \u00fczere, <strong>\u00f6zel bir sermaye alaca\u011f\u0131n\u0131n<\/strong> tahsil edilememesi, bilan\u00e7o d\u0131\u015f\u0131 b\u0131rak\u0131lmas\u0131 veya de\u011fersiz sermaye yat\u0131r\u0131mlar\u0131n\u0131n \u00fc\u00e7\u00fcnc\u00fc bir tarafa devredilmesinin, \u00a7 20 paragraf\u0131 anlam\u0131nda vergi ama\u00e7l\u0131 bir <strong>sat\u0131\u015f<\/strong> olarak <strong>de\u011ferlendirilmeyece\u011fi<\/strong> d\u00fczenlenecektir. 6 EStG dikkate al\u0131n\u0131r.<\/li>\n<\/ul>\n<\/div><\/div><div class=\"g-cols wpb_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\" style=\"--columns-gap:3rem;\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p><strong><em>(Daha fazla yorum, bilgi ve \u00f6rnek <a href=\"https:\/\/adiuvat.eu\/newsletter\/\" target=\"_blank\" rel=\"noopener noreferrer\">08\/2019 say\u0131l\u0131 bilgilendirme mektubumuzda<\/a> bulunabilir).<\/em><\/strong><\/p>\n<\/div><\/div><\/div><\/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 class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>[vc_masonry_media_grid grid_id=&#8221;vc_gid:1566298332905-88e8d042-a34d-9&#8243; include=&#8221;6226,6225,6224&#8243;][vc_message]<\/p>\n<h2 class=\"widget-title\"><strong>A) Sipari\u015f b\u00fclteni<\/strong><\/h2>\n<p>Her zaman haberdar olun, ba\u015fka haberleri ka\u00e7\u0131rmay\u0131n! Haber b\u00fclteni hizmetimiz sayesinde hukuk b\u00fcromuzla ilgili en son bilgileri her zaman e-posta yoluyla alacaks\u0131n\u0131z (\u00f6rne\u011fin de\u011fi\u015fen \u00e7al\u0131\u015fma saatleri vb.). Elbette, istedi\u011finiz zaman haber b\u00fclteni aboneli\u011finizi kolayca iptal edebilirsiniz. Her b\u00fcltenin sonunda ilgili bir abonelikten \u00e7\u0131kma ba\u011flant\u0131s\u0131 bulacaks\u0131n\u0131z. E-posta adresinizi girmeniz yeterlidir&#8230;<\/p>\n<div><\/div>\n<h2 class=\"widget-title\"><a href=\"https:\/\/adiuvat.eu\/newsletter\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>B) Bilgilendirme mektubuna abone olun<\/strong><\/a><\/h2>\n<div class=\"textwidget\">\n<p>E-posta ile rahat\u00e7a. Kay\u0131t olmak i\u00e7in e-posta adresinizi girmeniz yeterlidir; size bilgilendirme mektubumuzun en son versiyonu g\u00f6nderilecektir.<br \/>\nKay\u0131t olurken avantaj\u0131n\u0131z: Her ay\u0131n ba\u015f\u0131nda bu g\u00fcncellemeyi alacaks\u0131n\u0131z.<\/p>\n<div><\/div>\n<h2 class=\"widget-title\"><strong>C) E-posta yoluyla bloga abone olun<\/strong><\/h2>\n<form id=\"subscribe-blog-blog_subscription-2\" accept-charset=\"utf-8\" action=\"#\" method=\"post\">\n<div id=\"subscribe-text\">\n<p>Bu bloga abone olmak ve yeni yaz\u0131lar\u0131n bildirimlerini e-posta yoluyla almak i\u00e7in e-posta adresinizi girin.<\/p>\n<\/div>\n<\/form>\n<\/div>\n<p>[\/vc_message][ultimate_spacer height=&#8221;50&#8243;]<div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><\/div><\/div>\n<p style=\"text-align: center;\">Neumann &amp; Walczak &#8211; Steuerberatungsgesellschaft GmbH &#8211; Robert-Bosch-Strasse 1 &#8211; 59439 Holzwickede<\/p>\n<p style=\"text-align: center;\"><span class=\"Stil6\"><br \/>\n  <span class=\"Stil42\">Neumann Walczak &amp; Partner Vergi Dan\u0131\u015fman\u0131 ve Avukat &#8211; Ortakl\u0131k &#8211; <\/span><br \/>\n<\/span>Robert-Bosch-Strasse 1 &#8211; 59439 Holzwickede<\/p>\n<hr>\n<p style=\"text-align: center;\">Web sitesi: www.neumann-walczak.de &#8211; E-posta: info@neumann-walczak.de<\/p>\n<p style=\"text-align: center;\"><span class=\"Stil39\">Telefon: (0049) 02301 &#8211; 91 291 0 &#8211; Faks: (0049) 02301 &#8211; 91 291 21<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Elektromobilitenin te\u015fvik edilmesi ve ilave gelir vergisi de\u011fi\u015fiklikleri planlan\u0131yor Elektromobilitenin mali a\u00e7\u0131dan daha fazla te\u015fvik edilmesine ve di\u011fer mali d\u00fczenlemelerde de\u011fi\u015fiklik yap\u0131lmas\u0131na y\u00f6nelik yasa tasar\u0131s\u0131 (&#8220;2019 Y\u0131ll\u0131k Vergi Yasas\u0131&#8220;) \u00e7er\u00e7evesinde, di\u011ferlerinin yan\u0131 s\u0131ra 1 Ocak 2020&#8217;den itibaren d\u00fczenli olarak baz\u0131 yeni gelir vergisi d\u00fczenlemeleri planlanmaktad\u0131r: Alternatif konut bi\u00e7imleri ba\u011flam\u0131nda ayni yard\u0131mlar i\u00e7in yeni bir vergi...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[976,548,550,1113,1228,721,1250],"tags":[1239,1468,1470,888,1471],"class_list":["post-11253","post","type-post","status-publish","format-standard","hentry","category-bakim-giderleri","category-bilgi-mektubu","category-e-bisikletler","category-emeklilik-giderleri","category-hibeler","category-isveren","category-promosyon","tag-ev-sahibi","tag-hizmetler-tr","tag-kiraci","tag-vergi-muafiyeti","tag-yemek-oedenegi"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11253","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=11253"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11253\/revisions"}],"predecessor-version":[{"id":11303,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11253\/revisions\/11303"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=11253"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=11253"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=11253"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}