{"id":11562,"date":"2020-04-30T22:37:35","date_gmt":"2020-04-30T20:37:35","guid":{"rendered":"https:\/\/tunal-stb.de\/veraset-vergisi-muafiyeti-mirascilarin-kendi-kullanimi-kapsamli-onarim-calismalari\/"},"modified":"2023-07-21T09:36:42","modified_gmt":"2023-07-21T07:36:42","slug":"veraset-vergisi-muafiyeti-mirascilarin-kendi-kullanimi-kapsamli-onarim-calismalari","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/veraset-vergisi-muafiyeti-mirascilarin-kendi-kullanimi-kapsamli-onarim-calismalari\/","title":{"rendered":"Veraset vergisi muafiyeti &#8211; miras\u00e7\u0131lar\u0131n kendi kullan\u0131m\u0131 &#8211; kapsaml\u0131 onar\u0131m \u00e7al\u0131\u015fmalar\u0131"},"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>&#8220;Aile evi&#8221; i\u00e7in veraset vergisi muafiyeti:<\/p>\n<h2>Kapsaml\u0131 onar\u0131m \u00e7al\u0131\u015fmalar\u0131 durumunda miras\u00e7\u0131lar taraf\u0131ndan &#8220;derhal&#8221; kendi kendine kullan\u0131m.&#8221;<\/h2>\n<p>Vasiyet\u00e7inin kendisi taraf\u0131ndan kullan\u0131lan bir m\u00fclk\u00fcn (daire, m\u00fcstakil ev) hayatta kalan e\u015fe veya \u00e7ocuklara miras b\u0131rak\u0131lmas\u0131 \u00f6zel vergi korumas\u0131na tabidir. Miras\u00e7\u0131 da vasiyet\u00e7inin \u00f6l\u00fcm\u00fcnden sonra en az 10 y\u0131l boyunca aile evi olarak adland\u0131r\u0131lan evde ya\u015farsa, sat\u0131n alma d\u00fczenli olarak veraset vergisinden muaf kal\u0131r.<\/p>\n<p>Bu ba\u011flamda, miras\u00e7\u0131n\u0131n (\u00f6rne\u011fin k\u0131z\u0131 veya o\u011flu) aile evine fiilen ta\u015f\u0131nmadan \u00f6nce miras kalan evi kapsaml\u0131 bir \u015fekilde yenilemesi veya tadilattan ge\u00e7irmesi sorun yaratabilir. Yasa burada m\u00fclk\u00fcn al\u0131c\u0131 taraf\u0131ndan &#8220;derhal kendi konut ama\u00e7lar\u0131 i\u00e7in kullan\u0131lmak \u00fczere tasarlanm\u0131\u015f&#8221; olmas\u0131n\u0131 \u015fart ko\u015fmaktad\u0131r.<\/p>\n<p>Mirastan sonraki <strong>6 ay<\/strong> i\u00e7inde ta\u015f\u0131nma durumunda, aciliyet d\u00fczenli olarak mevcuttur. Bu s\u00fcrenin sona ermesinden sonra, evi devralan ki\u015fi, yard\u0131m\u0131 talep edebilmek i\u00e7in, evi hangi tarihte aile evi olarak kullanmaya karar verdi\u011fini, hangi nedenlerden dolay\u0131 daha \u00f6nce ta\u015f\u0131nman\u0131n m\u00fcmk\u00fcn olmad\u0131\u011f\u0131n\u0131 ve gecikmeden kendisinin sorumlu olmad\u0131\u011f\u0131n\u0131 inand\u0131r\u0131c\u0131 bir \u015fekilde kan\u0131tlamal\u0131d\u0131r. Dairedeki tadilat \u00e7al\u0131\u015fmalar\u0131 nedeniyle 6 ayl\u0131k s\u00fcrenin a\u015f\u0131lmas\u0131, ancak \u00f6zel durumlarda, \u00f6rne\u011fin sadece tadilat s\u0131ras\u0131nda ortaya \u00e7\u0131kan ciddi bir kusur varsa, zarars\u0131z olabilir.<\/p>\n<p>M\u00fcnster Mali Mahkemesi, konut ama\u00e7l\u0131 kullan\u0131m\u0131n <strong>fiilen<\/strong> uygulanmas\u0131 gerekti\u011fini, sadece kendi kullan\u0131m\u0131na tahsis edilmesinin yeterli olmad\u0131\u011f\u0131n\u0131 a\u00e7\u0131klam\u0131\u015ft\u0131r. \u0130htilafl\u0131 davada, vasiyet\u00e7inin o\u011flunun, dairesinin yan\u0131ndaki miras kalan yar\u0131 m\u00fcstakil evin ayr\u0131 odalar\u0131n\u0131 yenileme \u00e7al\u0131\u015fmalar\u0131 s\u0131ras\u0131nda depolama amac\u0131yla kullanm\u0131\u015f olmas\u0131, mahkeme taraf\u0131ndan ger\u00e7ek bir ta\u015f\u0131nma olarak kabul edilmemi\u015ftir. \u015e\u00fcphesiz var olan bir kendi kendine kullan\u0131m niyeti bile (ihtilaf konusu davada mahkeme taraf\u0131ndan da tespit edildi\u011fi \u00fczere) fiili kullan\u0131m\u0131n yerini alamaz.<\/p>\n<p>Karara konu olan davada neredeyse 3 y\u0131l s\u00fcren yenileme\/restorasyon \u00f6nlemleri konusunda &#8211; bu davada kurutma \u00e7al\u0131\u015fmalar\u0131 da yap\u0131lm\u0131\u015ft\u0131r &#8211; vergi mahkemesi, miras\u00e7\u0131n\u0131n evin kurutulmas\u0131 i\u00e7in &#8220;daha h\u0131zl\u0131 bir imkan talep etmedi\u011fi ve uygulamad\u0131\u011f\u0131&#8221; ve dahas\u0131, g\u00f6revlendirilen y\u00fcklenicinin gergin d\u00fczen durumunu &#8220;kabul etti\u011fi&#8221; i\u00e7in su\u00e7lanmas\u0131 gerekti\u011fine karar vermi\u015ftir. Mahkeme, al\u0131c\u0131n\u0131n gecikmeden sorumlu olmad\u0131\u011f\u0131n\u0131 g\u00f6steremedi\u011fi sonucuna varm\u0131\u015f ve aile evi i\u00e7in vergi muafiyetini reddetmi\u015ftir.<\/p>\n<p>Bu karara g\u00f6re, \u00f6zellikle miras yoluyla intikal ile ta\u015f\u0131nma aras\u0131nda uzun bir zaman aral\u0131\u011f\u0131 varsa, yenileme \u00e7al\u0131\u015fmalar\u0131 nedeniyle daireye ta\u015f\u0131nman\u0131n gecikmesinin nedeninin devralan\u0131n etki alan\u0131 i\u00e7inde olmad\u0131\u011f\u0131n\u0131 kan\u0131tlamak zor olabilir. M\u00fcnster Mali Mahkemesi&#8217;nin karar\u0131na kar\u015f\u0131 temyiz ba\u015fvurusunda bulunuldu; Federal Mali Mahkeme&#8217;nin y\u00fcksek gereklilikleri onaylay\u0131p onaylamayaca\u011f\u0131n\u0131 g\u00f6rece\u011fiz.<\/p>\n<p>Vergi muafiyeti elde edebilmek i\u00e7in, planlamadan ba\u015flang\u0131ca ve in\u015faat \u00f6nlemlerinin seyrine kadar ger\u00e7ekle\u015ftirilen yenileme ad\u0131mlar\u0131n\u0131n m\u00fcmk\u00fcn oldu\u011funca dikkatli bir \u015fekilde belgelenmesi ve b\u00f6ylece gerekti\u011finde gecikmelerin ki\u015finin kendi hatas\u0131 olmad\u0131\u011f\u0131n\u0131n inand\u0131r\u0131c\u0131 hale getirilmesi tavsiye edilir.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"&#8220;Aile evi&#8221; i\u00e7in veraset vergisi muafiyeti: Kapsaml\u0131 onar\u0131m \u00e7al\u0131\u015fmalar\u0131 durumunda miras\u00e7\u0131lar taraf\u0131ndan &#8220;derhal&#8221; kendi kendine kullan\u0131m.&#8221; Vasiyet\u00e7inin kendisi taraf\u0131ndan kullan\u0131lan bir m\u00fclk\u00fcn (daire, m\u00fcstakil ev) hayatta kalan e\u015fe veya \u00e7ocuklara miras b\u0131rak\u0131lmas\u0131 \u00f6zel vergi korumas\u0131na tabidir. Miras\u00e7\u0131 da vasiyet\u00e7inin \u00f6l\u00fcm\u00fcnden sonra en az 10 y\u0131l boyunca aile evi olarak adland\u0131r\u0131lan evde ya\u015farsa, sat\u0131n alma d\u00fczenli...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,623,1232,1148,777],"tags":[],"class_list":["post-11562","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-miras-hediye-vergisi","category-muelkiyet","category-oezel-kullanim","category-vasiyetci"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11562","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=11562"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11562\/revisions"}],"predecessor-version":[{"id":11599,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11562\/revisions\/11599"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=11562"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=11562"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=11562"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}