{"id":11427,"date":"2020-06-29T11:36:41","date_gmt":"2020-06-29T09:36:41","guid":{"rendered":"https:\/\/tunal-stb.de\/bir-calismanin-kullanimi\/"},"modified":"2023-07-21T09:36:45","modified_gmt":"2023-07-21T07:36:45","slug":"bir-calismanin-kullanimi","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/bir-calismanin-kullanimi\/","title":{"rendered":"Bir \u00e7al\u0131\u015fman\u0131n kullan\u0131m\u0131"},"content":{"rendered":"
[vc_single_image image=”7989″ img_size=”full”][vc_separator color=”mulled_wine”][ultimate_heading main_heading=”Nutzung eines Arbeitszimmers bei Miteigentum des Ehepartners.” heading_tag=”h1″ alignment=”left”][\/ultimate_heading][ultimate_spacer height=”50″]

Bir bina ya da konut i\u00e7in amortisman ve bor\u00e7 faizinin dikkate al\u0131nmas\u0131, ilke olarak sadece mal sahibinin sat\u0131n alma ya da in\u015faat masraflar\u0131n\u0131 da \u00fcstlenmi\u015f ya da finanse etmi\u015f olmas\u0131 halinde talep edilebilir.<\/p>\n

\u00d6rne\u011fin, e\u015flerden biri, her iki e\u015f taraf\u0131ndan ortakla\u015fa sat\u0131n al\u0131nan ve finanse edilen bir dairedeki bir \u00e7al\u0131\u015fma odas\u0131n\u0131 tek ba\u015f\u0131na i\u015f veya mesleki ama\u00e7larla (\u00f6rne\u011fin muayenehane olarak) \u00fccretsiz olarak kullan\u0131rsa, vergi ama\u00e7lar\u0131 i\u00e7in amortisman ve bor\u00e7 faizini yaln\u0131zca ortak m\u00fclkiyet pay\u0131<\/strong> oran\u0131nda dikkate alabilir.<\/p>\n

\u015eimdiye kadar, e\u015flerden birinin ortak konuttaki bir \u00e7al\u0131\u015fmay\u0131 \u00e7al\u0131\u015fan<\/strong> olarak kullanmas\u0131 durumunda \u00f6zel bir d\u00fczenleme uygulan\u0131yordu. Bu durumda, \u00e7al\u0131\u015fan e\u015f taraf\u0131ndan \u00e7al\u0131\u015fma i\u00e7in orant\u0131l\u0131 olarak yap\u0131lan masraflar (amortisman, bor\u00e7 faizi, i\u015fletme masraflar\u0131), di\u011fer e\u015fin ortak m\u00fclkiyet pay\u0131na bak\u0131lmaks\u0131z\u0131n<\/strong> d\u00fczenli olarak tam olarak dikkate al\u0131nabilir. Masraflar\u0131n ger\u00e7ekte kimin taraf\u0131ndan kar\u015f\u0131land\u0131\u011f\u0131 \u00f6nemli de\u011fildi.<\/p>\n

Vergi makamlar\u0131ndan al\u0131nan bilgiye g\u00f6re, bu basitle\u015ftirme kural\u0131 2018<\/strong> de\u011ferlendirme d\u00f6neminden itibaren art\u0131k ge\u00e7erli olmayacak. Buna g\u00f6re, m\u00fclkle ilgili<\/strong> giderler (amortisman, bor\u00e7 faizi, emlak vergisi, sigorta primleri) sadece (hala) \u00e7al\u0131\u015fmay\u0131 kullanan ki\u015finin ortak m\u00fclkiyet pay\u0131 ile orant\u0131l\u0131 olarak talep edilebilir – yani, e\u011fer varsa, sadece% 50 – bunlar\u0131 tek ba\u015f\u0131na \u00fcstlense bile. E\u011fer \u00e7al\u0131\u015fma di\u011fer (kullanmayan) e\u015fin tek m\u00fclk\u00fc ise, ilgili masraflar hi\u00e7bir \u015fekilde d\u00fc\u015f\u00fclemez.<\/p>\n

\u00d6te yandan, \u00e7al\u0131\u015fmaya atfedilebilecek orant\u0131l\u0131 maliyetler kullan\u0131m odakl\u0131<\/strong> Masraflar (enerji masraflar\u0131, \u00e7al\u0131\u015fma odas\u0131 i\u00e7in yenileme masraflar\u0131, temizlik masraflar\u0131 gibi) \u00e7al\u0131\u015fmay\u0131 kullanan e\u015fin mesle\u011finden kaynaklan\u0131r ve daha sonra e\u015f taraf\u0131ndan d\u00fc\u015f\u00fclebilir. tam tutar<\/strong> (varsa, y\u0131ll\u0131k 1.250 Euro’ya kadar) kendi hesab\u0131ndan veya e\u015flerin ortak banka hesab\u0131ndan \u00f6denmesi halinde.<\/p>\n

Bu d\u00fczenlemeler, \u00e7al\u0131\u015fman\u0131n kiral\u0131k<\/strong> bir dairede bulunmas\u0131 durumunda da ge\u00e7erlidir; so\u011fuk kira, m\u00fclke y\u00f6nelik giderlere aittir. Buna g\u00f6re, temel kiran\u0131n vergiden d\u00fc\u015f\u00fcr\u00fclmesi ancak \u00e7al\u0131\u015fan\u0131n ayn\u0131 zamanda kirac\u0131 olmas\u0131 halinde m\u00fcmk\u00fcnd\u00fcr.<\/p>\n<\/div><\/div>[vc_separator]<\/div><\/div><\/div><\/div><\/section>

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Bilgilendirme Mektuplar\u0131m\u0131z & B\u00fcltenimiz<\/h2><\/div><\/div><\/div><\/div><\/div><\/div><\/section>

(Daha fazla yorum, bilgi ve \u00f6rnek 06\/2020 say\u0131l\u0131 bilgilendirme mektubumuzda<\/a> bulunabilir).<\/em><\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div>[vc_separator]<\/div><\/div><\/div><\/div><\/section>

[vc_masonry_media_grid grid_id=”vc_gid:1593423220613-213eb318-432c-0″ include=”6226,6225,6224″][vc_message message_box_color=”mulled_wine”]\n

A) Sipari\u015f b\u00fclteni<\/strong><\/h2>\n

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…<\/p>\n

<\/div>\n

B) Bilgilendirme mektubuna abone olun<\/strong><\/a><\/h2>\n
\n

E-posta ile rahat\u00e7a. Kay\u0131t olmak i\u00e7in e-posta adresinizi girmeniz yeterlidir; size bilgilendirme mektubumuzun en son versiyonu g\u00f6nderilecektir.
\nKay\u0131t olurken avantaj\u0131n\u0131z: Her ay\u0131n ba\u015f\u0131nda bu g\u00fcncellemeyi alacaks\u0131n\u0131z.<\/p>\n

<\/div>\n

C) E-posta yoluyla bloga abone olun<\/strong><\/h2>\n
\n
\n

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[\/vc_message][ultimate_spacer height=”50″]

CSB Neumann & Walczak – Steuerberatungsgesellschaft mbH – Robert-Bosch-Strasse 1
\n59439 Holzwickede<\/p>\n


\n CSB Biermann – Scholz – Walczak – PartG mbB Vergi Dan\u0131\u015fman\u0131 Avukat – <\/span>
\n<\/span>Robert-Bosch-Strasse 1
\n59439 Holzwickede<\/p>\n


\n CSB Biermann – Scholz – Walczak – PartG mbB Vergi Dan\u0131\u015fman\u0131 Avukat – <\/span>
\n<\/span>Stiftsplatz 3
\n58313 Herdecke<\/p>\n

\n

Web sitesi: www.csb-gruppe.de – E-posta: info@kanzlei-csb.de<\/p>\n

Telefon: (0049) 02301 – 91 291 0 – Faks: (0049) 02301 – 91 291 21<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"[vc_single_image image=\"7989\" img_size=\"full\"][vc_separator color=\"mulled_wine\"][ultimate_heading main_heading=\"Nutzung eines Arbeitszimmers bei Miteigentum des Ehepartners.\" heading_tag=\"h1\" alignment=\"left\"][\/ultimate_heading][ultimate_spacer height=\"50\"]Bir bina ya da konut i\u00e7in amortisman ve bor\u00e7 faizinin dikkate al\u0131nmas\u0131, ilke olarak sadece mal sahibinin sat\u0131n alma ya da in\u015faat masraflar\u0131n\u0131 da \u00fcstlenmi\u015f ya da finanse etmi\u015f olmas\u0131 halinde talep edilebilir. \u00d6rne\u011fin, e\u015flerden biri, her iki e\u015f taraf\u0131ndan ortakla\u015fa sat\u0131n...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[878,548,901,992],"tags":[],"class_list":["post-11427","post","type-post","status-publish","format-standard","hentry","category-amortisman","category-bilgi-mektubu","category-calisma","category-ev-ofis"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11427","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=11427"}],"version-history":[{"count":11,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11427\/revisions"}],"predecessor-version":[{"id":11690,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11427\/revisions\/11690"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=11427"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=11427"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=11427"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}