{"id":11464,"date":"2020-01-22T14:00:48","date_gmt":"2020-01-22T13:00:48","guid":{"rendered":"https:\/\/tunal-stb.de\/her-haluekarda-oedenmesi-gereken-uecretlere-ek-olarak\/"},"modified":"2023-07-21T09:36:43","modified_gmt":"2023-07-21T07:36:43","slug":"her-haluekarda-oedenmesi-gereken-uecretlere-ek-olarak","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/her-haluekarda-oedenmesi-gereken-uecretlere-ek-olarak\/","title":{"rendered":"Her hal\u00fckarda \u00f6denmesi gereken \u00fccretlere ek olarak"},"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;Her hal\u00fckarda bor\u00e7lu olunan \u00fccretlere ek olarak&#8230;&#8221;<\/h2>\n<p>\u00dccretlerin vergiden muaf tutulmas\u0131na ili\u015fkin ko\u015fullar hafifletildi<\/p>\n<p>\u00c7al\u0131\u015fana belirli menfaatlerin vergiden muaf olarak \u00f6denmesi ya da d\u00fcz oranl\u0131 \u00fccret vergilendirmesi yoluyla vergilendirmenin \u00fcstlenilmesine y\u00f6nelik bir\u00e7ok olas\u0131l\u0131k, bu menfaatlerin &#8220;zaten \u00f6denmesi gereken <strong>\u00fccrete<\/strong> ek olarak sa\u011fland\u0131\u011f\u0131n\u0131&#8221; varsaymaktad\u0131r. \u00d6nceki g\u00f6r\u00fc\u015fe g\u00f6re, tahsis edilmi\u015f bir yard\u0131m\u0131n i\u015f kanunu uyar\u0131nca \u00f6denmesi gereken <strong>maa\u015ftan<\/strong> mahsup edilerek veya d\u00f6n\u00fc\u015ft\u00fcr\u00fclerek verilmesi halinde bu \u00f6n ko\u015ful yerine getirilmi\u015f say\u0131lmaz. Federal Mali Mahkeme \u015fimdi bu g\u00f6r\u00fc\u015f\u00fc de\u011fi\u015ftirdi. Buna g\u00f6re, &#8220;her hal\u00fckarda \u00f6denmesi gereken \u00fccretler&#8221;, i\u015fverenin belirli bir ama\u00e7 i\u00e7in kullanmadan \u00f6dedi\u011fi \u00fccretlerdir. Buna kar\u015f\u0131l\u0131k, ek \u00fccret <strong>belirli<\/strong> bir <strong>ama\u00e7<\/strong> i\u00e7in \u00f6denen herhangi bir menfaattir. \u00c7al\u0131\u015fan\u0131n i\u015f kanunu kapsam\u0131nda ilave \u00fccrete hak kazan\u0131p kazanmad\u0131\u011f\u0131 \u00f6nemli de\u011fildir. Bu da art\u0131k nakit \u00fccretlerin azalt\u0131larak vergiden muaf yard\u0131mlara ya da toplu \u00f6demeden yararlanan yard\u0131mlara <strong>d\u00f6n\u00fc\u015ft\u00fcr\u00fclmesinin<\/strong> m\u00fcmk\u00fcn oldu\u011fu anlam\u0131na gelmektedir.<\/p>\n<h2>\u0130\u00e7tihat hukukundaki de\u011fi\u015fikli\u011fin etkisi<\/h2>\n<p>\u0130\u015fverenin \u00fccret ve sosyal g\u00fcvenlik primlerinden muaf olan ve yasan\u0131n lafz\u0131na g\u00f6re &#8220;her hal\u00fckarda \u00f6denmesi gereken \u00fccretlere ek olarak&#8221; sa\u011flanmas\u0131 gereken ve daha sonra maa\u015f d\u00f6n\u00fc\u015f\u00fcm\u00fcn\u00fcn m\u00fcmk\u00fcn olaca\u011f\u0131 a\u015fa\u011f\u0131daki yard\u0131mlara:<\/p>\n<ul>\n<li>Ev ile ilk i\u015f yeri aras\u0131nda d\u00fczenli sefer yapan toplu ta\u015f\u0131ma ara\u00e7lar\u0131 ve yerel toplu ta\u015f\u0131ma ara\u00e7lar\u0131 ile yap\u0131lan yolculuklar i\u00e7in <strong>\u00f6denekler<\/strong> (bkz. \u00a7 3 No. 15 EStG),<\/li>\n<li>\u00c7al\u0131\u015fanlar\u0131n okul \u00e7a\u011f\u0131nda olmayan \u00e7ocuklar\u0131n\u0131n anaokullar\u0131nda veya benzeri kurumlarda bar\u0131nmas\u0131 ve bak\u0131m\u0131 i\u00e7in sa\u011flanan yard\u0131mlar (\u00a7 3 No. 33 EStG),<\/li>\n<li>Hastal\u0131k riskini \u00f6nlemeye ve azaltmaya ve i\u015fletmelerde sa\u011fl\u0131\u011f\u0131 te\u015fvik etmeye y\u00f6nelik yard\u0131mlar, takvim y\u0131l\u0131 ba\u015f\u0131na (2020&#8217;den itibaren) 600 Euro&#8217;yu a\u015fmad\u0131\u011f\u0131 s\u00fcrece (bkz. \u00a7 3 No. 34 EStG) \u00a7\u00a7 20, 20b SGB V anlam\u0131nda,<\/li>\n<li>Bak\u0131ma muhta\u00e7 \u00e7ocuklar\u0131n veya akrabalar\u0131n bak\u0131m\u0131 konusunda \u00e7al\u0131\u015fana dan\u0131\u015fmanl\u0131k yapan veya bu ama\u00e7la bak\u0131c\u0131 ayarlayan bir hizmet \u015firketine verilen hizmetler (b\u00f6l\u00fcm 3 no. 34a harf a EStG),<\/li>\n<li>Hen\u00fcz 14 ya\u015f\u0131n\u0131 doldurmam\u0131\u015f veya engelli \u00e7ocuklar\u0131n ya da \u00e7al\u0131\u015fan\u0131n bak\u0131ma muhta\u00e7 yak\u0131nlar\u0131n\u0131n k\u0131sa s\u00fcreli bak\u0131m\u0131 i\u00e7in, bak\u0131m\u0131n zorunlu ve i\u015fle ilgili nedenlerden dolay\u0131 gerekli olmas\u0131 halinde, takvim y\u0131l\u0131 ba\u015f\u0131na 600 Euro&#8217;ya kadar yard\u0131m (bkz. \u00a7 3 no. 34a letter b EStG),<\/li>\n<li>\u015eirket bisikleti kullan\u0131m\u0131ndan sa\u011flanan faydalar (\u00a7 3 no. 37 EStG),<\/li>\n<li>\u0130\u015fverene ait bir tesiste (hibrit) elektrikli bir arac\u0131n \u015farj edilmesinden ve \u00f6zel kullan\u0131m i\u00e7in sa\u011flanan bir \u015firket \u015farj cihaz\u0131ndan sa\u011flanan faydalar (bkz. B\u00f6l\u00fcm 3 No. 46 EStG).<\/li>\n<\/ul>\n<h2>Kar\u015f\u0131l\u0131k gelen anlam<\/h2>\n<p>De\u011fi\u015ftirilen i\u00e7tihat, i\u015fverenin \u00fccret vergisini <strong>sabit oranl\u0131<\/strong> olarak \u00f6deyebilece\u011fi a\u015fa\u011f\u0131daki yard\u0131mlar i\u00e7in ge\u00e7erlidir:<\/p>\n<ul>\n<li>\u00dccretsiz veya indirimli transfer<\/li>\n<\/ul>\n<ol>\n<li>veri i\u015fleme ekipman\u0131; bu ayn\u0131 zamanda aksesuarlar ve internet eri\u015fimi i\u00e7in de ge\u00e7erlidir. Ayn\u0131 durum, internetin \u00f6zel kullan\u0131m\u0131 i\u00e7in i\u015fveren taraf\u0131ndan verilen \u00f6denekler i\u00e7in de ge\u00e7erlidir (bkz. EStG madde 40 (2) no. 5),<\/li>\n<li>(hibrit) elektrikli ara\u00e7lar i\u00e7in bir \u015farj cihaz\u0131. Ayn\u0131 durum ilgili \u00f6denekler i\u00e7in de ge\u00e7erlidir (bkz. \u00a7 40 paragraf 2 no. 6 EStG),<\/li>\n<\/ol>\n<ul>\n<li>Ev ile ilk i\u015f yeri aras\u0131ndaki yolculuklar i\u00e7in <strong>\u00f6denekler<\/strong> (bkz. \u00a7 40, paragraf 2, c\u00fcmle 2 ve 3 EStG), bunlar zaten \u00a7 3, no. 15 EStG uyar\u0131nca vergiden muaf olmad\u0131klar\u0131 s\u00fcrece (yukar\u0131ya bak\u0131n\u0131z).<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"&#8220;Her hal\u00fckarda bor\u00e7lu olunan \u00fccretlere ek olarak&#8230;&#8221; \u00dccretlerin vergiden muaf tutulmas\u0131na ili\u015fkin ko\u015fullar hafifletildi \u00c7al\u0131\u015fana belirli menfaatlerin vergiden muaf olarak \u00f6denmesi ya da d\u00fcz oranl\u0131 \u00fccret vergilendirmesi yoluyla vergilendirmenin \u00fcstlenilmesine y\u00f6nelik bir\u00e7ok olas\u0131l\u0131k, bu menfaatlerin &#8220;zaten \u00f6denmesi gereken \u00fccrete ek olarak sa\u011fland\u0131\u011f\u0131n\u0131&#8221; varsaymaktad\u0131r. \u00d6nceki g\u00f6r\u00fc\u015fe g\u00f6re, tahsis edilmi\u015f bir yard\u0131m\u0131n i\u015f kanunu uyar\u0131nca \u00f6denmesi gereken...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,911,1176],"tags":[1251],"class_list":["post-11464","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-uecretler","category-vergiden-muaf","tag-isveren-katkisi"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11464","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=11464"}],"version-history":[{"count":9,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11464\/revisions"}],"predecessor-version":[{"id":11675,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11464\/revisions\/11675"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=11464"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=11464"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=11464"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}