{"id":11588,"date":"2020-11-18T14:25:44","date_gmt":"2020-11-18T13:25:44","guid":{"rendered":"https:\/\/tunal-stb.de\/2021den-itibaren-banliyoe-oedenegi-ve-hareketlilik-primi\/"},"modified":"2023-07-21T09:36:44","modified_gmt":"2023-07-21T07:36:44","slug":"2021den-itibaren-banliyoe-oedenegi-ve-hareketlilik-primi","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/2021den-itibaren-banliyoe-oedenegi-ve-hareketlilik-primi\/","title":{"rendered":"2021&#8217;den itibaren banliy\u00f6 \u00f6dene\u011fi ve hareketlilik primi"},"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><strong>Mesafe \u00f6dene\u011fi<\/strong><\/h2>\n<p>Ev ile ilk i\u015f yeri aras\u0131ndaki yolculuklar i\u00e7in yap\u0131lan masraflar, kullan\u0131lan ula\u015f\u0131m arac\u0131ndan ba\u011f\u0131ms\u0131z olarak, i\u015fe gidip gelme <strong>\u00f6dene\u011fi<\/strong> ile d\u00fczenli olarak kar\u015f\u0131lan\u0131r (bkz. EStG Madde 9 (1) no. 4). Sabit \u00fccret \u015fimdiye kadar ev ile ilk i\u015f yeri aras\u0131ndaki her tam kilometre i\u00e7in 0,30 Avro idi ve gelirle ilgili giderler veya i\u015f giderleri olarak talep edilebiliyordu. Planlanan CO2 vergisi nedeniyle artan mobilite maliyetleri g\u00f6z \u00f6n\u00fcne al\u0131nd\u0131\u011f\u0131nda, &#8220;uzun mesafeli yolcular&#8221; i\u015fe gidip gelme \u00f6dene\u011finde yap\u0131lacak bir de\u011fi\u015fiklikle vergi indirimi alacaklard\u0131r. Mesafe \u00f6dene\u011fi 20 kilometreye kadar de\u011fi\u015fmeden kalacakt\u0131r; ancak 2021&#8217;den itibaren \u00f6denek 20&#8217;yi a\u015fan t\u00fcm mesafeler i\u00e7in 0,35 avroya ve 2024&#8217;ten itibaren 0,38 avroya y\u00fckseltilecektir. 2027 y\u0131l\u0131ndan itibaren i\u015fe gidip gelme \u00f6dene\u011fi yine tek tip 0,30 Avro olacakt\u0131r. Ayn\u0131 durum, \u00e7ift hane y\u00f6netimi durumunda eve yap\u0131lan aile ziyaretleri i\u00e7in de ge\u00e7erlidir. Bu nedenle, uzun mesafeli yolcular, gelirle ilgili ek masraflar\u0131n bir \u00fccret vergisi \u00f6dene\u011fi \u00e7er\u00e7evesinde zaten dikkate al\u0131n\u0131p al\u0131nmayaca\u011f\u0131n\u0131 kontrol etmelidir (bu bilgi mektubunda No. 6&#8217;ya bak\u0131n\u0131z).<\/p>\n<h2><strong>Mobilite primi<\/strong><\/h2>\n<p>E\u011fer 21. kilometreden itibaren artan i\u015fe gidip gelme \u00f6dene\u011finin vergi etkisi yoksa ya da yeterli vergiye tabi gelir olmad\u0131\u011f\u0131 i\u00e7in tam etkisi yoksa, d\u00fc\u015f\u00fck gelirliler <strong>hareketlilik primi<\/strong> i\u00e7in ba\u015fvuruda bulunabilirler. Bu miktar, 21. kilometreden itibaren i\u015fe gidip gelme \u00f6dene\u011finin <strong>%14<\/strong> &#8216;\u00fcne tekab\u00fcl eder (bu miktar, gelirle ilgili di\u011fer masraflarla birlikte \u00e7al\u0131\u015fan\u0131n 1.000 avroluk g\u00f6t\u00fcr\u00fc tutar\u0131n\u0131 a\u015ft\u0131\u011f\u0131 s\u00fcrece) ve en fazla, vergilendirilebilir gelirin temel \u00f6denek olan (tahminen) 9.744 avronun alt\u0131nda kald\u0131\u011f\u0131 miktara kadar \u00e7\u0131kabilir. Hareketlilik primi ba\u015fvurusu 2021&#8217;in sonundan sonra yap\u0131labilir; gerekirse, herhangi bir uygunluk olup olmad\u0131\u011f\u0131n\u0131 g\u00f6rmek i\u00e7in 2021 vergi de\u011ferlendirmesinin sonucu beklenmelidir.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Mesafe \u00f6dene\u011fi Ev ile ilk i\u015f yeri aras\u0131ndaki yolculuklar i\u00e7in yap\u0131lan masraflar, kullan\u0131lan ula\u015f\u0131m arac\u0131ndan ba\u011f\u0131ms\u0131z olarak, i\u015fe gidip gelme \u00f6dene\u011fi ile d\u00fczenli olarak kar\u015f\u0131lan\u0131r (bkz. EStG Madde 9 (1) no. 4). Sabit \u00fccret \u015fimdiye kadar ev ile ilk i\u015f yeri aras\u0131ndaki her tam kilometre i\u00e7in 0,30 Avro idi ve gelirle ilgili giderler veya i\u015f...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,964],"tags":[1543,1419],"class_list":["post-11588","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-doeseme-ek-uecreti","tag-banliyoe","tag-mesafe-oedenegi"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11588","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=11588"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11588\/revisions"}],"predecessor-version":[{"id":11635,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11588\/revisions\/11635"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=11588"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=11588"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=11588"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}