{"id":11696,"date":"2021-01-02T13:21:43","date_gmt":"2021-01-02T12:21:43","guid":{"rendered":"https:\/\/tunal-stb.de\/emeklilik-artisi-2021\/"},"modified":"2023-07-21T09:36:57","modified_gmt":"2023-07-21T07:36:57","slug":"emeklilik-artisi-2021","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/emeklilik-artisi-2021\/","title":{"rendered":"Emeklilik art\u0131\u015f\u0131 2021"},"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>Vergiden muaf k\u0131s\u0131m<\/h2>\n<p>(yasal) ya\u015fl\u0131l\u0131k ayl\u0131klar\u0131, ayl\u0131\u011f\u0131n ba\u015flad\u0131\u011f\u0131 takvim y\u0131l\u0131na ba\u011fl\u0131d\u0131r; ayl\u0131k ne kadar ge\u00e7 ba\u015flarsa, vergiden muaf k\u0131s\u0131m o kadar d\u00fc\u015f\u00fck olur. Emekli maa\u015f\u0131n\u0131n vergiden muaf k\u0131sm\u0131 emeklilik ba\u015flang\u0131c\u0131nda bir miktar olarak &#8220;sabitlenir&#8221;; sonraki &#8220;d\u00fczenli&#8221; emekli maa\u015f\u0131 art\u0131\u015flar\u0131 tamamen vergiye tabidir. Bunun, yeni federal eyaletlerdeki emekli maa\u015flar\u0131n\u0131 bat\u0131daki emekli maa\u015flar\u0131yla ayn\u0131 seviyeye getirmek i\u00e7in yap\u0131lan ayarlama tutarlar\u0131 i\u00e7in de ge\u00e7erli olup olmad\u0131\u011f\u0131 ya da bu ba\u011flamda yeni, ba\u011f\u0131ms\u0131z olarak vergilendirilebilir emekli maa\u015f\u0131 k\u0131s\u0131mlar\u0131 olup olmad\u0131\u011f\u0131 ve bunun i\u00e7in ayr\u0131 bir vergiden muaf k\u0131s\u0131m olup olmayaca\u011f\u0131 sorgulanabilirdi.<\/p>\n<h2>Federal Mali Mahkeme&#8217;nin karar\u0131ndan sonra,<\/h2>\n<p>\u0130lgili intibak tutarlar\u0131n\u0131n da &#8220;normal&#8221; emekli maa\u015f\u0131 art\u0131\u015flar\u0131 oldu\u011fu ve bu nedenle vergiden muaf ek bir tutara yol a\u00e7mad\u0131\u011f\u0131 gerek\u00e7esiyle, vergi makamlar\u0131 genel bir kararla bu konuda bu tarihe kadar yap\u0131lan t\u00fcm itirazlar\u0131n temelsiz oldu\u011fu gerek\u00e7esiyle reddedilmesine karar vermi\u015ftir.<\/p>\n<p>Emekli maa\u015flar\u0131n\u0131n vergilendirilmesinin yasall\u0131\u011f\u0131 konusunda Saarland Mali Mahkemesi&#8217;nde bir ba\u015fka davan\u0131n daha g\u00f6r\u00fclmekte oldu\u011fu unutulmamal\u0131d\u0131r; buradaki \u015fikayet en az\u0131ndan k\u0131smi \u00e7ifte vergilendirme oldu\u011fu y\u00f6n\u00fcndedir. Etkilenen vergi tarhiyatlar\u0131na gerekirse itiraz yoluyla itiraz edilebilir ve derdest davalara at\u0131fta bulunularak karar\u0131n ask\u0131ya al\u0131nmas\u0131 talep edilebilir.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Vergiden muaf k\u0131s\u0131m (yasal) ya\u015fl\u0131l\u0131k ayl\u0131klar\u0131, ayl\u0131\u011f\u0131n ba\u015flad\u0131\u011f\u0131 takvim y\u0131l\u0131na ba\u011fl\u0131d\u0131r; ayl\u0131k ne kadar ge\u00e7 ba\u015flarsa, vergiden muaf k\u0131s\u0131m o kadar d\u00fc\u015f\u00fck olur. Emekli maa\u015f\u0131n\u0131n vergiden muaf k\u0131sm\u0131 emeklilik ba\u015flang\u0131c\u0131nda bir miktar olarak &#8220;sabitlenir&#8221;; sonraki &#8220;d\u00fczenli&#8221; emekli maa\u015f\u0131 art\u0131\u015flar\u0131 tamamen vergiye tabidir. Bunun, yeni federal eyaletlerdeki emekli maa\u015flar\u0131n\u0131 bat\u0131daki emekli maa\u015flar\u0131yla ayn\u0131 seviyeye getirmek i\u00e7in...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,854,1248],"tags":[855],"class_list":["post-11696","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-emekliler","category-emeklilik-plani","tag-emeklilik-artisi"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11696","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=11696"}],"version-history":[{"count":11,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11696\/revisions"}],"predecessor-version":[{"id":11777,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11696\/revisions\/11777"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=11696"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=11696"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=11696"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}