{"id":9464,"date":"2018-02-26T08:00:12","date_gmt":"2018-02-26T07:00:12","guid":{"rendered":"https:\/\/tunal-stb.de\/oezel-kredi-alacaginda-temerruet\/"},"modified":"2023-07-21T09:17:21","modified_gmt":"2023-07-21T07:17:21","slug":"oezel-kredi-alacaginda-temerruet","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/oezel-kredi-alacaginda-temerruet\/","title":{"rendered":"\u00d6zel kredi alaca\u011f\u0131nda temerr\u00fct"},"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>Kredi talebi &#8211; Vergi dan\u0131\u015fman\u0131 &#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;Ausfall einer privaten Darlehensforderung&#8221; alignment=&#8221;left&#8221;][\/ultimate_heading][vc_separator style=&#8221;shadow&#8221;]<div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>\u00d6zel bir kredi talebinin sermaye varl\u0131klar\u0131ndan zarar olarak temerr\u00fcde d\u00fc\u015fmesi. \u00d6zel m\u00fclk olarak tutulan varl\u0131klar\u0131n de\u011ferindeki de\u011fi\u015fikliklerin vergi ama\u00e7lar\u0131 i\u00e7in dikkate al\u0131nmamas\u0131 ilkesi ge\u00e7erlidir. Varl\u0131klar gelir elde etmek i\u00e7in kullan\u0131lm\u0131\u015f olsa bile. \u0130stisna, yaln\u0131zca edinim ve elden \u00e7\u0131karman\u0131n belirli s\u00fcreler i\u00e7inde (\u00f6rne\u011fin arazi i\u00e7in 10 y\u0131l) ger\u00e7ekle\u015fmesi halinde sermaye kazan\u00e7lar\u0131 i\u00e7in ge\u00e7erlidir.<\/p>\n<p>Ancak, nihai stopaj vergisinin y\u00fcr\u00fcrl\u00fc\u011fe girmesinden bu yana, sermaye varl\u0131klar\u0131n\u0131n (\u00f6rne\u011fin hisse senetleri) sat\u0131\u015f\u0131ndan elde edilen kazan\u00e7lar da zaman s\u0131n\u0131rlamalar\u0131na bak\u0131lmaks\u0131z\u0131n vergi ama\u00e7l\u0131 olarak muhasebele\u015ftirilmektedir. Sat\u0131\u015ftan kaynaklanan zararlar, sermaye varl\u0131klar\u0131ndan elde edilen fazlal\u0131klarla mahsup edilebilir. Ancak, hisselerin elden \u00e7\u0131kar\u0131lmas\u0131ndan kaynaklanan zararlar s\u00f6z konusu oldu\u011funda, yaln\u0131zca hisselerin elden \u00e7\u0131kar\u0131lmas\u0131ndan elde edilen kazan\u00e7lardan mahsup edilmesi m\u00fcmk\u00fcnd\u00fcr.<\/p>\n<p>Bu ba\u011flamda, \u00f6rne\u011fin bor\u00e7lunun (\u00f6zel) iflas\u0131ndan sonra bir alaca\u011f\u0131n tamamen kaybedilmesinin de elden \u00e7\u0131karma zarar\u0131 olarak de\u011ferlendirilip de\u011ferlendirilemeyece\u011fi tart\u0131\u015fmal\u0131d\u0131r. Bu konuda Federal Mali Mahkeme taraf\u0131ndan olumlu bir karar verilmi\u015ftir.<\/p>\n<p>Bir alaca\u011f\u0131n temerr\u00fcd\u00fc, di\u011fer gelir t\u00fcrlerinden elde edilen karlardan mahsup edilemez. Ancak sermaye varl\u0131klar\u0131ndan elde edilen fazlal\u0131klarla. Bu fazlal\u0131klar\u0131n alaca\u011f\u0131n temerr\u00fcde d\u00fc\u015ft\u00fc\u011f\u00fc y\u0131lda mahsup i\u00e7in yeterli olmamas\u0131 durumunda, alaca\u011f\u0131n temerr\u00fcde d\u00fc\u015fmesinden kaynaklanan kalan zarar sonraki y\u0131llarda mahsup edilmek \u00fczere ta\u015f\u0131nabilir.<\/p>\n<p><em><strong>(Bu konuda daha fazla yorum ve bilgi 4. 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:1521622681738-8c023d1a-f571-2&#8243; include=&#8221;5553,5552,5551,5550,5549,5548&#8243;]<\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Kredi talebi &#8211; Vergi dan\u0131\u015fman\u0131 &#8211; Hagen &#8211; Holzwickede &#8211; Kamen &#8211; L\u00fcnen [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Ausfall einer privaten Darlehensforderung\" alignment=\"left\"][\/ultimate_heading][vc_separator style=\"shadow\"]\u00d6zel bir kredi talebinin sermaye varl\u0131klar\u0131ndan zarar olarak temerr\u00fcde d\u00fc\u015fmesi. \u00d6zel m\u00fclk olarak tutulan varl\u0131klar\u0131n de\u011ferindeki de\u011fi\u015fikliklerin vergi ama\u00e7lar\u0131 i\u00e7in dikkate al\u0131nmamas\u0131 ilkesi ge\u00e7erlidir. Varl\u0131klar gelir elde etmek i\u00e7in kullan\u0131lm\u0131\u015f olsa bile. \u0130stisna, yaln\u0131zca...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,663,665],"tags":[669],"class_list":["post-9464","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-kredi-alacagi","category-yatirim-geliri","tag-kredi-alacagi"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9464","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=9464"}],"version-history":[{"count":3,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9464\/revisions"}],"predecessor-version":[{"id":9480,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9464\/revisions\/9480"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=9464"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=9464"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=9464"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}