{"id":11325,"date":"2019-09-24T13:01:47","date_gmt":"2019-09-24T11:01:47","guid":{"rendered":"https:\/\/tunal-stb.de\/fazla-mesai-tazminatlarinin-geri-oedemeleri\/"},"modified":"2023-07-21T09:36:32","modified_gmt":"2023-07-21T07:36:32","slug":"fazla-mesai-tazminatlarinin-geri-oedemeleri","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/fazla-mesai-tazminatlarinin-geri-oedemeleri\/","title":{"rendered":"Fazla mesai tazminatlar\u0131n\u0131n geri \u00f6demeleri"},"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>Birka\u00e7 y\u0131ll\u0131k \u00e7al\u0131\u015fma i\u00e7in vergiden ayr\u0131cal\u0131kl\u0131 \u00fccret olarak fazla mesai tazminat\u0131n\u0131n geri \u00f6demeleri.<\/h2>\n<p>Cari gelirin bir takvim y\u0131l\u0131 i\u00e7inde d\u00fczenli olarak elde edilemeyen ola\u011fan\u00fcst\u00fc gelirle (\u00f6rne\u011fin birka\u00e7 y\u0131ll\u0131k faaliyetler i\u00e7in tazminat veya \u00fccret) \u00e7ak\u0131\u015fmas\u0131 halinde, bu durum artan oranl\u0131 vergi oran\u0131 nedeniyle ek y\u00fcklere yol a\u00e7abilir. Ola\u011fan\u00fcst\u00fc gelirin bir y\u0131l i\u00e7inde birlikte \u00f6denmesi durumunda, genellikle be\u015fte bir kural\u0131na g\u00f6re vergilendirme (bkz. \u00a7 34, paragraf 1 EStG) dikkate al\u0131n\u0131r. Bu durumda, ilerleme etkisini azaltmak i\u00e7in vergiden muaf gelir be\u015f y\u0131la e\u015fit olarak da\u011f\u0131t\u0131l\u0131r.<\/p>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>M\u00fcnster Mali Mahkemesi, bir fesih s\u00f6zle\u015fmesi temelinde ge\u00e7mi\u015f birka\u00e7 y\u0131l i\u00e7in tek seferde \u00f6denen fazla mesai \u00fccretlerinin Alman Gelir Vergisi Kanunu&#8217;nun 34 (1) maddesi uyar\u0131nca vergiye tabi olmad\u0131\u011f\u0131na karar verdi. 1 EStG yararlan\u0131c\u0131lard\u0131r. Vergi mahkemesine g\u00f6re, kazan\u0131lm\u0131\u015f \u00fccretlerin sadece geri \u00f6demeleri bile &#8211; geri \u00f6deme s\u00fcresi (en az) iki de\u011ferlendirme d\u00f6nemine yay\u0131lm\u0131\u015fsa ve 12 aydan uzun s\u00fcrm\u00fc\u015fse &#8211; ola\u011fan\u00fcst\u00fc gelire yol a\u00e7abilir.<\/p>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>Mahkemenin g\u00f6r\u00fc\u015f\u00fcne g\u00f6re, al\u0131nan \u00fccretin toplam\u0131n\u0131n, her biri belirli bir y\u0131la atfedilebilecek \u00e7e\u015fitli tutarlardan olu\u015fmas\u0131 \u00f6nemsizdir.<\/p>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>Vergi mahkemesi, be\u015fte bir kural\u0131n\u0131n fazla mesai \u00fccretine uygulanmas\u0131n\u0131 kabul etmi\u015f ve temyize izin vermi\u015ftir. <a href=\"https:\/\/www.bundesfinanzhof.de\/\" target=\"_blank\" rel=\"noopener noreferrer\">Federal Mali Mahkeme<\/a>, fazla mesai i\u00e7in yap\u0131lan \u00f6demelerin toplu i\u015f s\u00f6zle\u015fmesi kapsam\u0131na girip girmeyece\u011fi sorusunu a\u00e7\u0131k\u00e7a a\u00e7\u0131k b\u0131rakt\u0131\u011f\u0131ndan, yeni geli\u015fmelerin beklenmesi gerekebilir.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Birka\u00e7 y\u0131ll\u0131k \u00e7al\u0131\u015fma i\u00e7in vergiden ayr\u0131cal\u0131kl\u0131 \u00fccret olarak fazla mesai tazminat\u0131n\u0131n geri \u00f6demeleri. Cari gelirin bir takvim y\u0131l\u0131 i\u00e7inde d\u00fczenli olarak elde edilemeyen ola\u011fan\u00fcst\u00fc gelirle (\u00f6rne\u011fin birka\u00e7 y\u0131ll\u0131k faaliyetler i\u00e7in tazminat veya \u00fccret) \u00e7ak\u0131\u015fmas\u0131 halinde, bu durum artan oranl\u0131 vergi oran\u0131 nedeniyle ek y\u00fcklere yol a\u00e7abilir. Ola\u011fan\u00fcst\u00fc gelirin bir y\u0131l i\u00e7inde birlikte \u00f6denmesi durumunda, genellikle...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,1490],"tags":[1493,1492,1494,1491],"class_list":["post-11325","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-uecretlendirme","tag-ek-yuek","tag-fazla-mesai","tag-fazla-mesai-tr","tag-fesih-soezlesmesi-tr"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11325","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=11325"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11325\/revisions"}],"predecessor-version":[{"id":11369,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11325\/revisions\/11369"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=11325"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=11325"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=11325"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}