{"id":11579,"date":"2020-02-17T14:41:01","date_gmt":"2020-02-17T13:41:01","guid":{"rendered":"https:\/\/tunal-stb.de\/arastirma-ve-gelistirme-icin-vergi-tesvikleri\/"},"modified":"2023-07-21T09:36:44","modified_gmt":"2023-07-21T07:36:44","slug":"arastirma-ve-gelistirme-icin-vergi-tesvikleri","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/arastirma-ve-gelistirme-icin-vergi-tesvikleri\/","title":{"rendered":"Ara\u015ft\u0131rma ve geli\u015ftirme i\u00e7in vergi te\u015fvikleri"},"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;Ara\u015ft\u0131rma ve geli\u015ftirme i\u00e7in vergi te\u015fvikleri<\/h2>\n<p>Yeni bir <strong>ara\u015ft\u0131rma \u00f6dene\u011fi yasas\u0131<\/strong>, ara\u015ft\u0131rma ve geli\u015ftirme i\u00e7in vergi te\u015fvikleri sa\u011flayacakt\u0131r. Ama\u00e7, k\u00fc\u00e7\u00fck ve orta \u00f6l\u00e7ekli i\u015fletmelerin de ara\u015ft\u0131rma ve geli\u015ftirme yat\u0131r\u0131mlar\u0131n\u0131 artt\u0131rmalar\u0131 ve b\u00f6ylece Almanya&#8217;y\u0131 bir i\u015f merkezi olarak g\u00fc\u00e7lendirmeleridir.<\/p>\n<p>Yararlan\u0131c\u0131lar, \u00f6zellikle temel ara\u015ft\u0131rma, uygulamal\u0131 ara\u015ft\u0131rma ve\/veya deneysel geli\u015ftirme faaliyetlerinde bulunan gelir veya kurumlar vergisine tabi \u015firketlerdir. Uygun maliyetler, s\u00f6z konusu \u00e7al\u0131\u015fanlar\u0131n yukar\u0131da belirtilen ara\u015ft\u0131rma ve geli\u015ftirme projelerinde ara\u015ft\u0131rma ve geli\u015ftirme faaliyetleriyle g\u00f6revlendirildi\u011fi \u00f6l\u00e7\u00fcde, \u00fccret vergisi kesintisine tabi \u00fccretler ve i\u015fverenin sosyal g\u00fcvenlik katk\u0131 paylar\u0131d\u0131r.<\/p>\n<p>AB&#8217;deki di\u011fer \u015firketlere verilen ara\u015ft\u0131rma veya geli\u015ftirme s\u00f6zle\u015fmeleri i\u00e7in, harcamalar\u0131n %60&#8217;\u0131 uygundur. Ara\u015ft\u0131rma \u00f6dene\u011fi i\u00e7in de\u011ferlendirme temeli, i\u015f y\u0131l\u0131 ba\u015f\u0131na azami 2 milyon Euro ile s\u0131n\u0131rl\u0131d\u0131r. Ara\u015ft\u0131rma \u00f6dene\u011fi, de\u011ferlendirme matrah\u0131n\u0131n %25&#8217;i, yani y\u0131ll\u0131k ve \u015firket ba\u015f\u0131na 500.000 Euro&#8217;ya kadard\u0131r.<\/p>\n<p>Ara\u015ft\u0131rma indirimi ayr\u0131ca belirlenir ve bir sonraki gelir veya kurumlar vergisi tarhiyat\u0131 ba\u011flam\u0131nda tarh edilen vergiye kar\u015f\u0131 tamamen alacakland\u0131r\u0131l\u0131r.<\/p>\n<p>Kanun 01.01.2020 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir ve ba\u015flang\u0131\u00e7ta 6 ay ile s\u0131n\u0131rl\u0131d\u0131r. Ancak AB Komisyonu taraf\u0131ndan onayland\u0131ktan sonra bu s\u00fcre k\u0131s\u0131tlamas\u0131 kald\u0131r\u0131labilir.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"&#8220;Ara\u015ft\u0131rma ve geli\u015ftirme i\u00e7in vergi te\u015fvikleri Yeni bir ara\u015ft\u0131rma \u00f6dene\u011fi yasas\u0131, ara\u015ft\u0131rma ve geli\u015ftirme i\u00e7in vergi te\u015fvikleri sa\u011flayacakt\u0131r. Ama\u00e7, k\u00fc\u00e7\u00fck ve orta \u00f6l\u00e7ekli i\u015fletmelerin de ara\u015ft\u0131rma ve geli\u015ftirme yat\u0131r\u0131mlar\u0131n\u0131 artt\u0131rmalar\u0131 ve b\u00f6ylece Almanya&#8217;y\u0131 bir i\u015f merkezi olarak g\u00fc\u00e7lendirmeleridir. Yararlan\u0131c\u0131lar, \u00f6zellikle temel ara\u015ft\u0131rma, uygulamal\u0131 ara\u015ft\u0131rma ve\/veya deneysel geli\u015ftirme faaliyetlerinde bulunan gelir veya kurumlar vergisine tabi \u015firketlerdir....","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,1250],"tags":[1542,1541],"class_list":["post-11579","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-promosyon","tag-arastirma","tag-gelistirme"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11579","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=11579"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11579\/revisions"}],"predecessor-version":[{"id":11622,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11579\/revisions\/11622"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=11579"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=11579"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=11579"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}