{"id":9462,"date":"2018-03-05T08:00:40","date_gmt":"2018-03-05T07:00:40","guid":{"rendered":"https:\/\/tunal-stb.de\/gelirdeki-azalma-nedeniyle-emlak-vergisinden-feragat\/"},"modified":"2023-07-21T09:17:21","modified_gmt":"2023-07-21T07:17:21","slug":"gelirdeki-azalma-nedeniyle-emlak-vergisinden-feragat","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/gelirdeki-azalma-nedeniyle-emlak-vergisinden-feragat\/","title":{"rendered":"Gelirdeki azalma nedeniyle emlak vergisinden feragat"},"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\"><p>Emlak vergisi indirimi &#8211; gelir indirimi &#8211; vergi dairesi &#8211; Hagen &#8211; Holzwickede &#8211; Kamen &#8211; L\u00fcnen<\/p>\n<\/div><\/div>[vc_single_image image=&#8221;5499&#8243; img_size=&#8221;full&#8221;][ultimate_heading main_heading=&#8221;Grundsteuer-Erlass wegen Ertragsminderung&#8221; alignment=&#8221;left&#8221; margin_design_tab_text=&#8221;&#8221;][\/ultimate_heading][vc_separator style=&#8221;shadow&#8221;]<div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>Geli\u015ftirilen m\u00fclklerden elde edilen gelirin azalmas\u0131 nedeniyle emlak vergisinden feragat edilmesi sadece istisnai ve ge\u00e7ici durumlarda de\u011fil, ayn\u0131 zamanda \u00f6rne\u011fin zay\u0131f kira talebi veya genel olarak zor ekonomik durum nedeniyle m\u00fclk\u00fcn kiraya verilememesi durumunda da m\u00fcmk\u00fcnd\u00fcr.<\/p>\n<p>Emlak vergisi muafiyeti, br\u00fct gelirdeki (kiralanan konutlarda y\u0131ll\u0131k br\u00fct kira) azalmaya ba\u011fl\u0131d\u0131r ve sadece gelirdeki azalman\u0131n %50&#8217;yi a\u015fmas\u0131 halinde uygulanabilir: (daha ayr\u0131nt\u0131l\u0131 bilgi i\u00e7in l\u00fctfen 03\/2018 say\u0131l\u0131 bilgilendirme mektubumuzun 3. maddesine bak\u0131n\u0131z).<\/p>\n<p>Emlak vergisinden feragat ancak ev sahibinin gelirdeki azalmadan sorumlu olmamas\u0131 halinde d\u00fc\u015f\u00fcn\u00fclebilir. <strong>Bo\u015f<\/strong> binalar s\u00f6z konusu oldu\u011funda, ev sahibi, binay\u0131 piyasa ile uyumlu bir kiraya vermek i\u00e7in s\u00fcrekli ve ciddi bir \u00e7aba g\u00f6sterdi\u011fini kan\u0131tlamal\u0131d\u0131r.<\/p>\n<p>Bu, \u00f6rne\u011fin, <strong>sadece<\/strong> b\u00f6lgesel bas\u0131na ilan vermeyi ve internette teklif yay\u0131nlamay\u0131 i\u00e7ermez; sadece belirli bir grup insan i\u00e7in uygun olan \u00fcst s\u0131n\u0131f mobilyalara sahip daireler s\u00f6z konusu oldu\u011funda, bir emlak\u00e7\u0131 g\u00f6revlendirmek de <strong>gerekebilir<\/strong>.<\/p>\n<p>Emlak vergisinin 2017 y\u0131l\u0131 i\u00e7in terkinine ili\u015fkin ba\u015fvuru <strong>31 Mart 2018<\/strong> tarihine kadar yap\u0131lmal\u0131d\u0131r; prensip olarak bu s\u00fcre uzat\u0131lamaz (bkz. GrStR Madde 41).<\/p>\n<p><em><strong>(Bu konuda daha fazla yorum ve bilgi 03\/2018 say\u0131l\u0131 3. madde alt\u0131ndaki bilgilendirme mektubumuzda bulunabilir)<\/strong><\/em><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section><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\">[vc_masonry_media_grid grid_id=&#8221;vc_gid:1521620884542-9d395924-2480-3&#8243; include=&#8221;5553,5552,5551,5550,5549,5548&#8243;]<\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Emlak vergisi indirimi &#8211; gelir indirimi &#8211; vergi dairesi &#8211; Hagen &#8211; Holzwickede &#8211; Kamen &#8211; L\u00fcnen [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Grundsteuer-Erlass wegen Ertragsminderung\" alignment=\"left\" margin_design_tab_text=\"\"][\/ultimate_heading][vc_separator style=\"shadow\"]Geli\u015ftirilen m\u00fclklerden elde edilen gelirin azalmas\u0131 nedeniyle emlak vergisinden feragat edilmesi sadece istisnai ve ge\u00e7ici durumlarda de\u011fil, ayn\u0131 zamanda \u00f6rne\u011fin zay\u0131f kira talebi veya genel olarak zor ekonomik durum nedeniyle...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,662],"tags":[558,672,664,667,673,670],"class_list":["post-9462","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-emlak-vergisi","tag-emlak-vergisi","tag-emlak-vergisi-muafiyeti","tag-istek","tag-kararname","tag-serbest-birakilabilirlik","tag-verim-duesuesue"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9462","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=9462"}],"version-history":[{"count":3,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9462\/revisions"}],"predecessor-version":[{"id":9483,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9462\/revisions\/9483"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=9462"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=9462"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=9462"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}