{"id":9406,"date":"2018-01-31T11:57:00","date_gmt":"2018-01-31T10:57:00","guid":{"rendered":"https:\/\/tunal-stb.de\/muesterilerimiz-icin-bilgilendirme-mektubu-gelir-vergisi-02-2018\/"},"modified":"2023-07-21T09:17:08","modified_gmt":"2023-07-21T07:17:08","slug":"muesterilerimiz-icin-bilgilendirme-mektubu-gelir-vergisi-02-2018","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/muesterilerimiz-icin-bilgilendirme-mektubu-gelir-vergisi-02-2018\/","title":{"rendered":"M\u00fc\u015fterilerimiz i\u00e7in bilgilendirme mektubu, gelir vergisi 02\/2018"},"content":{"rendered":"

\u00dccret vergisi – Bilgi Notu 02\/2018 – Vergi dan\u0131\u015fman\u0131 – Hagen – Holzwickede – Kamen – L\u00fcnen<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Lohnsteuer – darum gehts es in dieser Ausgabe.” alignment=”left” margin_design_tab_text=””][\/ultimate_heading][vc_separator style=”shadow”]

Bu konu da bununla ilgili.<\/h3>\n

Holzwickede’deki vergi dan\u0131\u015fman\u0131n\u0131z Neumann Walczak GmbH’den \u015eubat 2018 \u00fccret vergisi say\u0131s\u0131 i\u00e7in m\u00fc\u015fteri bilgileri. Burada hakk\u0131nda daha fazla bilgi bulabilirsiniz: \u00dccret d\u00f6n\u00fc\u015f\u00fcm\u00fc, sosyal g\u00fcvenlik toplu s\u00f6zle\u015fmesi, emeklilik fonu, do\u011frudan sigorta, veraset vergisi, marjinal istihdam, bak\u0131m y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc, sermaye varl\u0131klar\u0131, kal\u0131c\u0131 s\u00fcrenin uzat\u0131lmas\u0131 ve e-bisikletler.<\/p>\n

Bilgilendirme Mektubu – No.02\/2018<\/p>\n

<\/h3>\n

\u0130\u00e7erik<\/h3>\n

– 2018’den itibaren mesleki emeklilik programlar\u0131n\u0131n yeni te\u015fviki: ertelenmi\u015f tazminat – gelir vergisi – sosyal sigorta<\/p>\n

– Y\u0131ll\u0131k sosyal g\u00fcvenlik beyannameleri i\u00e7in son tarih: 15 \u015eubat<\/p>\n

– Akrabalar\u0131n bak\u0131m\u0131 i\u00e7in veraset vergisi \u00f6dene\u011fi<\/p>\n

– \u00d6zel bir kredi talebinin sermaye varl\u0131klar\u0131ndan zarar olarak temerr\u00fcde d\u00fc\u015fmesi<\/p>\n

– 2018’de ciro vergisi pe\u015fin \u00f6demeleri i\u00e7in kal\u0131c\u0131 son tarihin uzat\u0131lmas\u0131<\/p>\n

– E-bisikletler: \u0130\u015fveren taraf\u0131ndan sa\u011flanmas\u0131 veya \u00e7al\u0131\u015fan\u0131n e-bisikleti i\u00e7in elektrik sa\u011flanmas\u0131<\/p>\n

– Gelir vergisi sertifikalar\u0131 2017<\/p>\n

– Muhasebe kay\u0131tlar\u0131n\u0131n imhas\u0131<\/p>\n

 <\/p>\n

2018’den itibaren mesleki emeklilik h\u00fck\u00fcmlerinin yeni te\u015fviki: ertelenmi\u015f tazminat – gelir vergisi – sosyal g\u00fcvenlik<\/strong><\/p>\n

Mesleki Emeklilik G\u00fc\u00e7lendirme Yasas\u0131 (Betriebsrentenst\u00e4rkungsgesetz), 2018’den itibaren \u00e7al\u0131\u015fanlar i\u00e7in mesleki emeklili\u011fin \u00e7er\u00e7eve ko\u015fullar\u0131n\u0131 iyile\u015ftirecektir. Gelecekte, i\u015fverenler toplu s\u00f6zle\u015fme ile \u00e7al\u0131\u015fanlar\u0131n mesleki emeklilik yard\u0131mlar\u0131n\u0131 finanse etmek i\u00e7in bir emeklilik fonuna, bir Pensionskasse’ye veya saf tan\u0131mlanm\u0131\u015f katk\u0131 plan\u0131 \u015feklinde do\u011frudan bir sigortaya katk\u0131 pay\u0131 \u00f6demekle y\u00fck\u00fcml\u00fc olabilirler.<\/p>\n

Bir toplu s\u00f6zle\u015fmeye dayanarak, gelecekte mesleki emeklilik planlar\u0131na yap\u0131lan katk\u0131lar i\u00e7in otomatik ertelenmi\u015f tazminat \u00f6ng\u00f6r\u00fclebilir (daha \u00f6nce sadece do\u011frudan sigorta i\u00e7in ertelenmi\u015f tazminat hakk\u0131 vard\u0131); ancak \u00e7al\u0131\u015fan ertelenmi\u015f tazminata itiraz edebilir.
\nErtelenmi\u015f tazminat durumunda, i\u015fveren, ertelenmi\u015f tazminat yoluyla sosyal g\u00fcvenlik primlerinden tasarruf etti\u011fi \u00f6l\u00e7\u00fcde, 2019’dan itibaren d\u00f6n\u00fc\u015ft\u00fcr\u00fclen maa\u015f\u0131n ek %15’ini ilgili emeklilik kurumlar\u0131na s\u00fcbvansiyon olarak aktarmakla y\u00fck\u00fcml\u00fcd\u00fcr.<\/p>\n

Sosyal g\u00fcvenlik primlerindeki tasarruf b\u00f6ylece \u00e7al\u0131\u015fan\u0131n yarar\u0131na olmaktad\u0131r. Bu tedbirlere e\u015flik eden vergi te\u015fvikleri 1 Ocak 2018’den itibaren iyile\u015ftirilecektir:<\/p>\n

EStG \u00a7 3 No. 63 uyar\u0131nca mesleki emeklilik programlar\u0131na vergiden muaf katk\u0131 paylar\u0131 i\u00e7in azami tutarlar, yasal emeklilik sigortas\u0131ndaki (West) katk\u0131 pay\u0131 de\u011ferlendirme tavan\u0131n\u0131n \u00f6nceki %4’\u00fcnden %8’ine y\u00fckseltilecektir.
\nBu da 2018 y\u0131l\u0131 i\u00e7in vergiden muaf azami \u00fccret tutar\u0131n\u0131n 6.240 Avro olmas\u0131 sonucunu do\u011furmaktad\u0131r. Bununla birlikte, mevcut primler EStG \u00a7 40b uyar\u0131nca \u00f6nceki yasaya g\u00f6re sabit bir oranda vergilendirilmi\u015fse (\u00f6zellikle “eski” do\u011frudan sigorta poli\u00e7eleri i\u00e7in), bunlar maksimum tutardan mahsup edilecektir…<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"\u00dccret vergisi – Bilgi Notu 02\/2018 – Vergi dan\u0131\u015fman\u0131 – Hagen – Holzwickede – Kamen – L\u00fcnen [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Lohnsteuer - darum gehts es in dieser Ausgabe.\" alignment=\"left\" margin_design_tab_text=\"\"][\/ultimate_heading][vc_separator style=\"shadow\"]Bu konu da bununla ilgili. Holzwickede’deki vergi dan\u0131\u015fman\u0131n\u0131z Neumann Walczak GmbH’den \u015eubat 2018 \u00fccret vergisi say\u0131s\u0131 i\u00e7in m\u00fc\u015fteri bilgileri. Burada hakk\u0131nda daha fazla bilgi bulabilirsiniz:...","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],"tags":[575,564,551,572,568,563,567,570,571,569,573,556,565,566,574,576],"class_list":["post-9406","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","tag-bakim-yuekuemlueluegue","tag-dogrudan-sigorta","tag-e-bisiklet","tag-emeklilik-fonu","tag-holzwickede-tr","tag-kalici-uzatma","tag-marjinal-istihdam","tag-muesteri-bilgileri","tag-neumann-tr","tag-sermaye-varliklari","tag-sosyal-guevenlik-toplu-soezlesme","tag-uecret-vergisi","tag-uecretlerin-doenuestueruelmesi","tag-veraset-vergisi","tag-vergi-danismani","tag-walczak-tr"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9406","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=9406"}],"version-history":[{"count":3,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9406\/revisions"}],"predecessor-version":[{"id":9417,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9406\/revisions\/9417"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=9406"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=9406"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=9406"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}