{"id":11366,"date":"2019-10-17T13:48:03","date_gmt":"2019-10-17T11:48:03","guid":{"rendered":"https:\/\/tunal-stb.de\/yerel-ve-uzun-mesafeli-toplu-tasima-yolculuklari-icin-vergiden-muaf-oedenekler\/"},"modified":"2023-07-21T09:36:31","modified_gmt":"2023-07-21T07:36:31","slug":"yerel-ve-uzun-mesafeli-toplu-tasima-yolculuklari-icin-vergiden-muaf-oedenekler","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/yerel-ve-uzun-mesafeli-toplu-tasima-yolculuklari-icin-vergiden-muaf-oedenekler\/","title":{"rendered":"Yerel ve uzun mesafeli toplu ta\u015f\u0131ma yolculuklar\u0131 i\u00e7in vergiden muaf \u00f6denekler"},"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>Yerel ve uzun mesafeli toplu ta\u015f\u0131ma yolculuklar\u0131 i\u00e7in vergiden muaf \u00f6denekler<\/h2>\n<p>1 Ocak 2019 tarihinden itibaren, ev ile ilk i\u015f yeri (1. alternatif) aras\u0131nda d\u00fczenli toplu ta\u015f\u0131ma ara\u00e7lar\u0131yla (hava ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 hari\u00e7) ve yerel toplu ta\u015f\u0131ma ara\u00e7lar\u0131yla (2. alternatif) yap\u0131lan yolculuklar i\u00e7in i\u015fveren \u00f6denekleri, her hal\u00fckarda \u00f6denmesi gereken \u00fccrete ek olarak \u00f6denmeleri halinde, EStG Madde 3 No. 15 uyar\u0131nca gelir vergisi ve sosyal g\u00fcvenlik katk\u0131 paylar\u0131ndan muaft\u0131r; ayn\u0131 durum bu t\u00fcr ula\u015f\u0131m ara\u00e7lar\u0131n\u0131n \u00fccretsiz veya indirimli kullan\u0131m\u0131 i\u00e7in de ge\u00e7erlidir. Bu vergiden muaf yard\u0131mlar, \u00e7al\u0131\u015fanlar i\u00e7in indirilebilir i\u015fe gidip gelme \u00f6dene\u011fini azaltmaktad\u0131r.<\/p>\n<p>2. alternatifte <strong>yerel<\/strong>toplu ta\u015f\u0131ma ara\u00e7lar\u0131yla yap\u0131lan <strong>t\u00fcm<\/strong> yolculuklar &#8211; \u00f6zel yolculuklar da dahil olmak \u00fczere &#8211; uygunken, 1. alternatif yaln\u0131zca ev ile ilk i\u015f yeri aras\u0131nda d\u00fczenli toplu ta\u015f\u0131ma ara\u00e7lar\u0131yla (yani uzun mesafeli yolcu ta\u015f\u0131mac\u0131l\u0131\u011f\u0131) yap\u0131lan yolculuklar i\u00e7in ge\u00e7erlidir. \u0130\u015fveren taraf\u0131ndan s\u00fcbvanse edilen veya sa\u011flanan biletler (\u00f6rne\u011fin ayl\u0131k paso, y\u0131ll\u0131k paso, BahnCard 100) ayn\u0131 zamanda tamamen <strong>\u00f6zel seyahatlere<\/strong>de olanak sa\u011fl\u0131yorsa, bunlardan elde edilen maddi menfaat <strong>vergiye<\/strong> ve <strong>sosyal<\/strong> sigorta primlerine tabi olabilir.<\/p>\n<p>Bir ba\u015fvuru mektubunda <a href=\"https:\/\/www.finanzverwaltung.nrw.de\/\" target=\"_blank\" rel=\"noopener noreferrer\">vergi makamlar\u0131<\/a> bu konuda ayr\u0131nt\u0131l\u0131 bir yorumda bulunmaktad\u0131r: Uzun mesafeli yolcu ta\u015f\u0131mac\u0131l\u0131\u011f\u0131na y\u00f6nelik s\u00fcbvansiyonlar\u0131n payla\u015ft\u0131r\u0131lmas\u0131nda belirleyici olan, \u00f6rne\u011fin sa\u011flanan BahnCard 100&#8217;\u00fcn i\u015fveren i\u00e7in ne \u00f6l\u00e7\u00fcde &#8220;kendini amorti etti\u011fine&#8221; ili\u015fkin bir <strong>tahmindir<\/strong>. \u0130\u015f seyahatleri i\u00e7in maliyetler, tek biletler i\u00e7in tasarruf edilen maliyetlere dahildir.<\/p>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>\u00d6rnek 1&#8217;deki tahminin \u00e7ok y\u00fcksek veya \u00e7ok d\u00fc\u015f\u00fck oldu\u011fu kan\u0131tlan\u0131rsa, de\u011ferlendirme yerinde kal\u0131r; daha sonra herhangi bir vergilendirme veya ba\u015fka bir payla\u015ft\u0131rma yap\u0131lmaz. D\u00fczeltme sadece temel varsay\u0131mlar\u0131n temelden de\u011fi\u015fmesi durumunda yap\u0131l\u0131r, \u00f6rne\u011fin \u00e7al\u0131\u015fan sahadan ofis i\u015fine ge\u00e7ti\u011finde.<\/p>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>Bir <strong>amortisman tahmininden feragat<\/strong> edilmesi halinde, \u00f6rne\u011fin BahnCard 100&#8217;\u00fcn sa\u011flanmas\u0131 ba\u015flang\u0131\u00e7ta tam olarak vergilendirilebilir bir \u00fccret te\u015fkil eder. Kaydedilen i\u015f seyahati masraflar\u0131 ve \u00a7 3 No. 15 EStG uyar\u0131nca seyahatler i\u00e7in tercihli masraflar, takvim y\u0131l\u0131n\u0131n sonunda (veya BahnCard&#8217;\u0131n ge\u00e7erlilik s\u00fcresinin sonunda) <strong>d\u00fczeltme tutar\u0131<\/strong> olarak vergiye tabi maa\u015ftan d\u00fc\u015f\u00fcl\u00fcr.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Yerel ve uzun mesafeli toplu ta\u015f\u0131ma yolculuklar\u0131 i\u00e7in vergiden muaf \u00f6denekler 1 Ocak 2019 tarihinden itibaren, ev ile ilk i\u015f yeri (1. alternatif) aras\u0131nda d\u00fczenli toplu ta\u015f\u0131ma ara\u00e7lar\u0131yla (hava ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 hari\u00e7) ve yerel toplu ta\u015f\u0131ma ara\u00e7lar\u0131yla (2. alternatif) yap\u0131lan yolculuklar i\u00e7in i\u015fveren \u00f6denekleri, her hal\u00fckarda \u00f6denmesi gereken \u00fccrete ek olarak \u00f6denmeleri halinde, EStG Madde 3...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[927,548,1228,1148,1409,1176],"tags":[1502,1503,1423],"class_list":["post-11366","post","type-post","status-publish","format-standard","hentry","category-araba","category-bilgi-mektubu","category-hibeler","category-oezel-kullanim","category-seyahat-masraflari","category-vergiden-muaf","tag-bahncard-100-tr","tag-is-seyahatleri","tag-seyahat-masraflari"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11366","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=11366"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11366\/revisions"}],"predecessor-version":[{"id":11404,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11366\/revisions\/11404"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=11366"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=11366"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=11366"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}