{"id":11351,"date":"2019-11-20T13:56:42","date_gmt":"2019-11-20T12:56:42","guid":{"rendered":"https:\/\/tunal-stb.de\/uecret-vergisi-indirimi-vergiden-muaf-oedenek\/"},"modified":"2023-07-21T09:36:30","modified_gmt":"2023-07-21T07:36:30","slug":"uecret-vergisi-indirimi-vergiden-muaf-oedenek","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/uecret-vergisi-indirimi-vergiden-muaf-oedenek\/","title":{"rendered":"\u00dccret vergisi indirimi &#8211; vergiden muaf \u00f6denek"},"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>&#8220;Gelir Vergisi \u0130ndirimi &#8211; \u00d6denek.&#8221;<\/h2>\n<h2>\u00dccret vergisi kesintisi i\u00e7in \u00f6denek<\/h2>\n<p>Gelirle ilgili artan giderler, \u00f6zel giderler ve ola\u011fan\u00fcst\u00fc y\u00fckler, gelir vergisi d\u00fc\u015f\u00fcl\u00fcrken \u00e7al\u0131\u015fanlar i\u00e7in zaten dikkate al\u0131nabilir. Bu durumda vergi azalt\u0131c\u0131 etki, sadece gelir vergisi matrah\u0131 \u00e7er\u00e7evesinde de\u011fil, ayl\u0131k \u00fccret\/maa\u015f \u00f6demesi ile birlikte derhal y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n<p>\u00dccret vergisi indirimi ba\u015fvurusu resmi form kullan\u0131larak vergi dairesine yap\u0131lmal\u0131d\u0131r; vergi daireleri bu \u00fccret vergisi indirimi verilerini ELStAM veri taban\u0131nda saklar.<\/p>\n<p>1 Ekim 2019 tarihinden itibaren, <strong>2020<\/strong> <strong>y\u0131l\u0131<\/strong> i\u00e7in en fazla <strong>iki takvim y\u0131l\u0131<\/strong> i\u00e7in ge\u00e7erli olan bir \u00fccret vergisi indirimi ba\u015fvurusunda bulunulabilir.<\/p>\n<p>\u0130\u00e7inde bulunulan <strong>2019 y\u0131l\u0131<\/strong> i\u00e7in \u00fccret vergisi indirimi ba\u015fvurusu da 30 Kas\u0131m <strong>2019<\/strong> tarihine kadar yap\u0131labilir, b\u00f6ylece \u00f6rne\u011fin Aral\u0131k ay\u0131 \u00fccret vergisi belirlenirken bir \u00f6denek hala dikkate al\u0131nabilir.<\/p>\n<h2>Uygun harcamalar<\/h2>\n<p>Gelirle ilgili masraflar, sadece \u00e7al\u0131\u015fan\u0131n 1.000 Euro&#8217;luk g\u00f6t\u00fcr\u00fc tutar\u0131n\u0131 (emeklilik \u00f6demeleri i\u00e7in: 102 Euro) a\u015ft\u0131\u011f\u0131 \u00f6l\u00e7\u00fcde dikkate al\u0131n\u0131r. Bununla birlikte, \u00f6rne\u011fin gelirle ilgili giderler ve \u00f6zel giderler i\u00e7in bir \u00f6denek, ancak dikkate al\u0131nacak giderlerin toplam\u0131 <strong>600 Euro<\/strong> &#8216;luk <strong>ba\u015fvuru s\u0131n\u0131r\u0131n\u0131<\/strong> a\u015farsa m\u00fcmk\u00fcnd\u00fcr.<\/p>\n<p><a href=\"https:\/\/bmf-esth.de\/esth\/2016\/A-Einkommensteuergesetz\/VI-Steuererhebung\/2-Steuerabzug-vom-Arbeitslohn-Lohnsteuer\/Paragraf-39a\/inhalt.html\" target=\"_blank\" rel=\"noopener noreferrer\">EStG&#8217;nin 39a<\/a> maddesine g\u00f6re, \u00f6zellikle a\u015fa\u011f\u0131daki masraflar uygun bulunmaktad\u0131r:<\/p>\n<ul>\n<li><strong>Gelirle ilgili giderler<\/strong> (ev ile ilk i\u015f yeri aras\u0131ndaki seyahat, \u00e7ift ev temizli\u011fi, vb,)<\/li>\n<li><strong>\u00d6zel harcamalar<\/strong> (e\u011fitim masraflar\u0131, bo\u015fanm\u0131\u015f veya ayr\u0131 ya\u015fayan e\u015flere nafaka, ba\u011f\u0131\u015flar vb. ile \u00e7ocuk bak\u0131m masraflar\u0131),<\/li>\n<li><strong>ola\u011fan\u00fcst\u00fc y\u00fckler<\/strong> (varsa, makul bir y\u00fck d\u00fc\u015f\u00fcld\u00fckten sonra).<\/li>\n<\/ul>\n<p>A\u015fa\u011f\u0131daki tutarlar <strong>ba\u015fvuru limitine<\/strong> <strong>bak\u0131lmaks\u0131z\u0131n<\/strong> dikkate al\u0131nacakt\u0131r:<\/p>\n<ul>\n<li>Engelliler ve geride kalan bakmakla y\u00fck\u00fcml\u00fc olduklar\u0131 ki\u015filer i\u00e7in g\u00f6t\u00fcr\u00fc mebla\u011flar<a href=\"https:\/\/bmf-esth.de\/esth\/2016\/A-Einkommensteuergesetz\/IV-Tarif\/Paragraf-33b\/paragraf-33b.html#anchor131170\" target=\"_blank\" rel=\"noopener noreferrer\">(\u00a7 33b EStG<\/a>),<\/li>\n<li>Evle ilgili faaliyetler ve hizmetler i\u00e7in yap\u0131lan harcamalar; vergiden muaf \u00f6denek, <a href=\"https:\/\/bmf-esth.de\/esth\/2016\/A-Einkommensteuergesetz\/V-Steuerermaessigungen\/4-Steuerermaessigung-bei-Aufwendungen-fuer-haushaltsnahe-Beschaeftigungsverhaeltnisse\/Paragraf-35a\/paragraf-35a.html\" target=\"_blank\" rel=\"noopener noreferrer\">\u00a7 35a EStG<\/a> uyar\u0131nca indirim tutar\u0131n\u0131n d\u00f6rt kat\u0131d\u0131r,<\/li>\n<li>Di\u011fer gelir t\u00fcrlerinden (\u00f6rne\u011fin kiralama ve leasing) kaynaklanan kay\u0131plar.<\/li>\n<\/ul>\n<p>Vergiden muaf tutulan tutarda bir azalmaya yol a\u00e7acaksa, vergi dairesinin ko\u015fullardaki bir <strong>de\u011fi\u015fiklikten<\/strong> (\u00f6rne\u011fin harcamalardaki bir azalma nedeniyle) haberdar edilmesi gerekti\u011fi unutulmamal\u0131d\u0131r.<\/p>\n<h2>E\u015fler i\u00e7in fakt\u00f6r prosed\u00fcr\u00fc<\/h2>\n<p>\u00c7al\u0131\u015fan e\u015fler, gelir vergisinin d\u00fc\u015f\u00fclmesinde dikkate al\u0131nmak \u00fczere fakt\u00f6r prosed\u00fcr\u00fc olarak adland\u0131r\u0131lan prosed\u00fcr i\u00e7in ba\u015fvuruda bulunabilirler<a href=\"https:\/\/bmf-esth.de\/esth\/2016\/A-Einkommensteuergesetz\/VI-Steuererhebung\/2-Steuerabzug-vom-Arbeitslohn-Lohnsteuer\/Paragraf-39f\/paragraf-39f.html\" target=\"_blank\" rel=\"noopener noreferrer\">(\u00a7 39f EStG<\/a>). Bu uygulama, \u00e7al\u0131\u015fan e\u015flerin \u00fccretleri ne kadar farkl\u0131ysa o kadar mant\u0131kl\u0131d\u0131r.<\/p>\n<p>\u00dccret vergisi s\u0131n\u0131f\u0131 IV&#8217;e g\u00f6re \u00fccret vergisi daha sonra beklenen y\u0131ll\u0131k gelir vergisine dayal\u0131 bir fakt\u00f6rle azalt\u0131l\u0131r.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"&#8220;Gelir Vergisi \u0130ndirimi &#8211; \u00d6denek.&#8221; \u00dccret vergisi kesintisi i\u00e7in \u00f6denek Gelirle ilgili artan giderler, \u00f6zel giderler ve ola\u011fan\u00fcst\u00fc y\u00fckler, gelir vergisi d\u00fc\u015f\u00fcl\u00fcrken \u00e7al\u0131\u015fanlar i\u00e7in zaten dikkate al\u0131nabilir. Bu durumda vergi azalt\u0131c\u0131 etki, sadece gelir vergisi matrah\u0131 \u00e7er\u00e7evesinde de\u011fil, ayl\u0131k \u00fccret\/maa\u015f \u00f6demesi ile birlikte derhal y\u00fcr\u00fcrl\u00fc\u011fe girer. \u00dccret vergisi indirimi ba\u015fvurusu resmi form kullan\u0131larak vergi dairesine...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,1010,828,549,967,703,857,881,1046,1107],"tags":[1498,1442,626],"class_list":["post-11351","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-es","category-giderler","category-isciler","category-kiralama-ve-leasing","category-olaganuestue-yuekler","category-oezel-baskilar","category-reklam-maliyetleri","category-uecret-vergisi","category-uecret-vergisi-indirimi","tag-gelir-vergisi-indirimi","tag-goetuerue-bedel","tag-oedenek"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11351","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=11351"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11351\/revisions"}],"predecessor-version":[{"id":11392,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11351\/revisions\/11392"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=11351"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=11351"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=11351"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}