{"id":11634,"date":"2020-09-29T13:09:36","date_gmt":"2020-09-29T11:09:36","guid":{"rendered":"https:\/\/tunal-stb.de\/korona-krizi-ev-ici-calisma-olarak-ev-ofisi\/"},"modified":"2023-07-21T09:36:43","modified_gmt":"2023-07-21T07:36:43","slug":"korona-krizi-ev-ici-calisma-olarak-ev-ofisi","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/korona-krizi-ev-ici-calisma-olarak-ev-ofisi\/","title":{"rendered":"Korona krizi: &#8220;Ev i\u00e7i \u00e7al\u0131\u015fma&#8221; olarak ev ofisi?"},"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\"><h1>&#8220;Ev i\u00e7i&#8221; bir \u00e7al\u0131\u015fma odas\u0131 olarak ev ofisi?<\/h1>\n<p>Korona krizi s\u0131ras\u0131nda, \u00e7al\u0131\u015fanlar giderek artan bir \u015fekilde ev ofis olarak adland\u0131r\u0131lan yerlerde \u00e7al\u0131\u015fmaktad\u0131r. Bu ba\u011flamda, evdeki i\u015fyerinde yap\u0131lan harcamalar\u0131n vergi ama\u00e7lar\u0131 do\u011frultusunda, \u00f6rne\u011fin gelirle ilgili harcamalar olarak dikkate al\u0131n\u0131p al\u0131namayaca\u011f\u0131 veya nas\u0131l dikkate al\u0131naca\u011f\u0131 sorusu ortaya \u00e7\u0131kmaktad\u0131r.<\/p>\n<h2>Ev ofis olarak tan\u0131nma<\/h2>\n<p>Mevcut d\u00fczenlemelere g\u00f6re, vergi de\u011ferlendirmesi yaln\u0131zca mesleki ama\u00e7larla kullan\u0131lan odan\u0131n &#8220;ev ofis&#8221; olarak kabul edilmesi durumunda m\u00fcmk\u00fcnd\u00fcr. Bu durum, \u00e7al\u0131\u015fman\u0131n neredeyse <strong>sadece profesyonel ama\u00e7larla<\/strong> kullan\u0131lmas\u0131 halinde ge\u00e7erlidir. \u00c7al\u0131\u015fman\u0131n %10&#8217;luk \u00f6zel ortak kullan\u0131m\u0131 zaten zararl\u0131d\u0131r ve odan\u0131n tamamen tan\u0131nmamas\u0131na yol a\u00e7acakt\u0131r; orant\u0131l\u0131 oda masraflar\u0131 i\u00e7in bir talep (profesyonel kullan\u0131m pay\u0131na kar\u015f\u0131l\u0131k gelen) de bu durumda m\u00fcmk\u00fcn de\u011fildir.<\/p>\n<p>Bu, ofis i\u015flerinin bir<strong>&#8220;\u00e7al\u0131\u015fma k\u00f6\u015fesinde&#8221;<\/strong> (\u00f6rne\u011fin oturma veya uyku alan\u0131nda) yap\u0131ld\u0131\u011f\u0131 \u00f6zel olarak kullan\u0131lan odalar\u0131n vergi de\u011ferlendirmesinin <strong>d\u0131\u015f\u0131nda<\/strong> kalaca\u011f\u0131 anlam\u0131na gelir. Mevcut yasal duruma g\u00f6re, baz\u0131 ev ofis i\u015fyerleri bu nedenle tercih edilmeyecektir.<\/p>\n<h2>Maliyetlerin vergi a\u00e7\u0131s\u0131ndan de\u011ferlendirilmesi<\/h2>\n<p>Ancak, &#8220;merkez ofis&#8221; olarak tan\u0131nma ko\u015fullar\u0131n\u0131n kar\u015f\u0131lanmas\u0131 halinde, giderlerin dikkate al\u0131nmas\u0131 a\u015fa\u011f\u0131daki hususlara ba\u011fl\u0131d\u0131r<\/p>\n<ul>\n<li>\u00c7al\u0131\u015fma odas\u0131 t\u00fcm mesleki faaliyetin merkezini mi temsil eder yoksa<\/li>\n<li>mesleki faaliyet i\u00e7in ba\u015fka bir i\u015fyeri mevcut de\u011fildir.<\/li>\n<\/ul>\n<p><strong>a)<\/strong> durumunda, \u00e7al\u0131\u015fmaya atfedilebilecek <strong>orant\u0131l\u0131<\/strong> konut maliyetlerini (kira veya amortisman, bor\u00e7 faizi, enerji maliyetleri, \u00fccretler, sigorta primleri, oda mobilyalar\u0131 vb.<\/p>\n<p><strong>b)<\/strong> durumunda, gelirle ilgili giderlerde buna kar\u015f\u0131l\u0131k gelen bir kesinti d\u00fc\u015f\u00fcn\u00fclebilir, ancak yaln\u0131zca y\u0131ll\u0131k <strong>1.250 Euro<\/strong> tutar\u0131na kadar; azami miktar, ev ofis y\u0131l boyunca kullan\u0131lmasa bile ge\u00e7ici olarak orant\u0131l\u0131 olarak <strong>azalt\u0131lmayacakt\u0131r<\/strong>. \u00c7al\u0131\u015fan, mesleki faaliyet i\u00e7in ba\u015fka bir i\u015fyerinin mevcut olmad\u0131\u011f\u0131n\u0131 \u00f6zellikle g\u00f6stermelidir (gerekirse, i\u015fverenden bir sertifika sunarak). Ancak Korona d\u00f6nemlerinde bu \u015fart\u0131n d\u00fczenli olarak yerine getirilmesi gerekmektedir.<\/p>\n<h2>\u0130\u015fveren taraf\u0131ndan bir kullan\u0131c\u0131 \u00fccretinin \u00f6denmesi<\/h2>\n<p>\u0130\u015fverenin \u00e7al\u0131\u015fma odas\u0131n\u0131n ev ofisi olarak kullan\u0131lmas\u0131 <strong>i\u00e7in kira<\/strong> \u00f6demesi durumunda, gelirle ilgili giderlerin tamamen d\u00fc\u015f\u00fclmesi m\u00fcmk\u00fcn olabilir.<\/p>\n<h2>\u0130\u015fverenin \u00e7\u0131karlar\u0131 do\u011frultusunda kiralama<\/h2>\n<p>\u0130\u015fveren taraf\u0131ndan \u00f6denen kiralar, \u00e7al\u0131\u015fman\u0131n kullan\u0131m\u0131 i\u015fverenin <strong>menfaatine<\/strong> ise (\u00f6rne\u011fin, i\u015fverene ait uygun bir i\u015fyeri yoksa veya <strong>i\u015fveren<\/strong> di\u011fer \u00e7al\u0131\u015fanlar i\u00e7in \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131slardan ilgili binalar\u0131 kiral\u0131yorsa) kiralama ve <strong>kiralamadan<\/strong> elde edilen gelire tahsis edilecektir. \u00c7al\u0131\u015fman\u0131n devri konusunda yaz\u0131l\u0131 bir anla\u015fma yap\u0131lmal\u0131d\u0131r. Bu durumlarda, dairenin kiraya verilmesiyle uzun vadeli <strong>gelir<\/strong> <strong>fazlas\u0131<\/strong> elde edilirse, daireye atfedilebilen giderler herhangi bir k\u0131s\u0131tlama olmaks\u0131z\u0131n <strong>gelirle ilgili gider<\/strong> ler olarak d\u00fczenli bir \u015fekilde d\u00fc\u015f\u00fclebilir; bunlar ev ofislerine y\u00f6nelik kesinti k\u0131s\u0131tlamalar\u0131na girmez.<\/p>\n<h2>\u00c7al\u0131\u015fan\u0131n menfaati do\u011frultusunda kiralama<\/h2>\n<p>\u00d6zellikle, \u00e7al\u0131\u015fan i\u00e7in i\u015fverenin tesislerinde bir i\u015fyeri mevcutsa, bu durum home ofis kullan\u0131m\u0131n\u0131n a\u011f\u0131rl\u0131kl\u0131 olarak <strong>\u00e7al\u0131\u015fan\u0131n<\/strong> <strong>menfaatine<\/strong> oldu\u011funun bir g\u00f6stergesidir. Bu durumda i\u015fveren ev ofisinin kullan\u0131m\u0131 i\u00e7in \u00fccret \u00f6derse, bu vergi ve sosyal g\u00fcvenlik katk\u0131lar\u0131na tabi <strong>\u00fccretin<\/strong> bir par\u00e7as\u0131d\u0131r. Bu durumda merkez ofise atfedilebilecek masraflar sadece Alman Gelir Vergisi Kanunu (Einkommensteuergesetz) uyar\u0131nca geri \u00f6denebilir. \u00a7 4 paragraf. 5 c\u00fcmle 1 no. 6b EStG, odan\u0131n t\u00fcm mesleki faaliyetin <strong>merkezini<\/strong> olu\u015fturmas\u0131 halinde gelire ba\u011fl\u0131 gider olarak d\u00fc\u015f\u00fclebilir.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"&#8220;Ev i\u00e7i&#8221; bir \u00e7al\u0131\u015fma odas\u0131 olarak ev ofisi? Korona krizi s\u0131ras\u0131nda, \u00e7al\u0131\u015fanlar giderek artan bir \u015fekilde ev ofis olarak adland\u0131r\u0131lan yerlerde \u00e7al\u0131\u015fmaktad\u0131r. Bu ba\u011flamda, evdeki i\u015fyerinde yap\u0131lan harcamalar\u0131n vergi ama\u00e7lar\u0131 do\u011frultusunda, \u00f6rne\u011fin gelirle ilgili harcamalar olarak dikkate al\u0131n\u0131p al\u0131namayaca\u011f\u0131 veya nas\u0131l dikkate al\u0131naca\u011f\u0131 sorusu ortaya \u00e7\u0131kmaktad\u0131r. Ev ofis olarak tan\u0131nma Mevcut d\u00fczenlemelere g\u00f6re, vergi de\u011ferlendirmesi...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,901,992],"tags":[1510],"class_list":["post-11634","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-calisma","category-ev-ofis","tag-korona"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11634","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=11634"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11634\/revisions"}],"predecessor-version":[{"id":11672,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11634\/revisions\/11672"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=11634"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=11634"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=11634"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}