{"id":11514,"date":"2020-08-31T14:44:22","date_gmt":"2020-08-31T12:44:22","guid":{"rendered":"https:\/\/tunal-stb.de\/tasinma-masraflarinin-isveren-tarafindan-geri-oedenmesi\/"},"modified":"2023-07-21T09:36:43","modified_gmt":"2023-07-21T07:36:43","slug":"tasinma-masraflarinin-isveren-tarafindan-geri-oedenmesi","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/tasinma-masraflarinin-isveren-tarafindan-geri-oedenmesi\/","title":{"rendered":"Ta\u015f\u0131nma masraflar\u0131n\u0131n i\u015fveren taraf\u0131ndan geri \u00f6denmesi"},"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\"><p>\u0130\u015fveren, i\u015fle ilgili bir ikamet de\u011fi\u015fikli\u011fi durumunda bir \u00e7al\u0131\u015fan taraf\u0131ndan yap\u0131lan ta\u015f\u0131nma masraflar\u0131n\u0131 <strong>\u00fccret vergisi<\/strong> ve <strong>sosyal g\u00fcvenlik pr<\/strong> imlerinden muaf olarak d\u00fczenli olarak geri \u00f6deyebilir.<\/p>\n<p>\u0130\u015fveren taraf\u0131ndan kar\u015f\u0131lanan ta\u015f\u0131nma masraflar\u0131n\u0131n <strong>KDV<\/strong> &#8216;ye tabi tutulmas\u0131yla ilgili olarak Federal Maliye Mahkemesi, ilgili geri \u00f6demelerin (arac\u0131l\u0131k masraflar\u0131na ili\u015fkin ihtilafta) \u00e7al\u0131\u015fanlara sa\u011flanan vergiye tabi menfaat te\u015fkil etmedi\u011fine ve dolay\u0131s\u0131yla KDV&#8217;ye tabi <strong>olmad\u0131\u011f\u0131na<\/strong> karar vermi\u015ftir.<\/p>\n<p>\u0130\u015fveren yer de\u011fi\u015ftirme maliyetlerinin KDV de\u011ferlendirmesi: <a href=\"https:\/\/www.bundesfinanzministerium.de\/Content\/DE\/Downloads\/BMF_Schreiben\/Steuerarten\/Umsatzsteuer\/Umsatzsteuer-Anwendungserlass\/2020-06-03-umsatzsteuerrechtliche-beurteilung-von-umzugskosten-beim-arbeitgeber.pdf?__blob=publicationFile&amp;v=1\" target=\"_blank\" rel=\"noopener noreferrer\">Federal Maliye Bakanl\u0131\u011f\u0131.<\/a><\/p>\n<p>\u015eimdi vergi makamlar\u0131 bu g\u00f6r\u00fc\u015f\u00fc onaylad\u0131 ve t\u00fcm a\u00e7\u0131k davalarda uyguluyor. Buna g\u00f6re, ilgili maliyetlerin \u00fcstlenilmesi, m\u00fcteakip i\u015f performans\u0131 i\u00e7in dikkate al\u0131nmas\u0131 gereken bir fayda de\u011fildir. \u00d6te yandan, i\u015fverenin geri \u00f6demeleri genellikle i\u015fletmenin ekonomik faaliyetinin gerekliliklerine ba\u011fl\u0131d\u0131r ve bu nedenle i\u015fverenin a\u011f\u0131rl\u0131kl\u0131 menfaatine y\u00f6neliktir.<\/p>\n<p>Bu nedenle, i\u015fveren taraf\u0131ndan ticari olmayan ama\u00e7larla sa\u011flanan bir hizmet olmad\u0131\u011f\u0131ndan, kald\u0131rma maliyetlerinden bir <strong>girdi vergisi indirimi<\/strong> de talep edilebilir. Bunun i\u00e7in \u00f6n ko\u015ful, \u00f6zellikle <strong>i\u015fverene<\/strong> (\u00e7al\u0131\u015fana de\u011fil) kesilen <strong>faturalar\u0131n<\/strong> mevcut olmas\u0131d\u0131r.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"\u0130\u015fveren, i\u015fle ilgili bir ikamet de\u011fi\u015fikli\u011fi durumunda bir \u00e7al\u0131\u015fan taraf\u0131ndan yap\u0131lan ta\u015f\u0131nma masraflar\u0131n\u0131 \u00fccret vergisi ve sosyal g\u00fcvenlik pr imlerinden muaf olarak d\u00fczenli olarak geri \u00f6deyebilir. \u0130\u015fveren taraf\u0131ndan kar\u015f\u0131lanan ta\u015f\u0131nma masraflar\u0131n\u0131n KDV &#8216;ye tabi tutulmas\u0131yla ilgili olarak Federal Maliye Mahkemesi, ilgili geri \u00f6demelerin (arac\u0131l\u0131k masraflar\u0131na ili\u015fkin ihtilafta) \u00e7al\u0131\u015fanlara sa\u011flanan vergiye tabi menfaat te\u015fkil etmedi\u011fine ve...","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],"tags":[1431],"class_list":["post-11514","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","tag-tasinma-masraflari"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11514","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=11514"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11514\/revisions"}],"predecessor-version":[{"id":11551,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11514\/revisions\/11551"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=11514"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=11514"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=11514"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}