{"id":9476,"date":"2018-03-08T08:00:12","date_gmt":"2018-03-08T07:00:12","guid":{"rendered":"https:\/\/tunal-stb.de\/evle-ilgili-hizmet-koepek-gezdirme\/"},"modified":"2023-07-21T09:17:23","modified_gmt":"2023-07-21T07:17:23","slug":"evle-ilgili-hizmet-koepek-gezdirme","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/evle-ilgili-hizmet-koepek-gezdirme\/","title":{"rendered":"Evle ilgili hizmet: K\u00f6pek gezdirme"},"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>Ev hizmetleri &#8211; K\u00f6pekler &#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;Haushaltsnahe Dienstleistung: Ausf\u00fchren eines Hundes&#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>Evle ilgili hizmetlerin kullan\u0131m\u0131 i\u00e7in en fazla 4.000 Euro&#8217;ya kadar harcamalar\u0131n %20&#8217;si oran\u0131nda vergi indirimi talep edilebilir.<\/p>\n<p>Hizmetlerin hane y\u00f6netimine yeterince yak\u0131n olmas\u0131, yani genellikle hane halk\u0131 \u00fcyeleri taraf\u0131ndan ger\u00e7ekle\u015ftirilen faaliyetler olmas\u0131 gerekir. Ayr\u0131ca, hizmet hane i\u00e7inde ger\u00e7ekle\u015ftirilmelidir (\u00a7 35a paragraf 2 ve 4 EStG).<\/p>\n<h2>Federal Maliye Mahkemesi, sahibinin evinde bir evcil hayvana bakman\u0131n evle ilgili bir hizmet oldu\u011funa zaten karar vermi\u015fti.<\/h2>\n<p>Beslenme, bak\u0131m, me\u015fguliyet ve egzersiz gibi faaliyetler genellikle hane halk\u0131 \u00fcyeleri taraf\u0131ndan sa\u011flan\u0131r. \u015eimdiye kadar, bir k\u00f6pe\u011fin <strong>sadece gez<\/strong> dirilmesinin de tercih edilip edilmedi\u011fi ve m\u00fclk\u00fcn s\u0131n\u0131rlar\u0131n\u0131n \u00f6tesine ge\u00e7mesi halinde &#8220;ev i\u00e7inde&#8221; sa\u011flanm\u0131\u015f olarak kabul edilip edilemeyece\u011fi tart\u0131\u015fmal\u0131yd\u0131.<\/p>\n<p>Yak\u0131n tarihli bir karar\u0131nda Federal Mali Mahkeme, bir k\u00f6pe\u011fin m\u00fclk s\u0131n\u0131rlar\u0131 d\u0131\u015f\u0131nda bir ila iki saat gezdirilmesinin bile, k\u00f6pe\u011fin evden al\u0131nmas\u0131 ve daha sonra eve geri getirilmesi halinde, mekansal-i\u015flevsel bir yoruma g\u00f6re yine de <strong>hane i\u00e7inde<\/strong> sa\u011flanm\u0131\u015f say\u0131labilece\u011fini varsaym\u0131\u015ft\u0131r.<\/p>\n<p>\u00d6te yandan, bir evcil hayvan\u0131n <strong>ev d\u0131\u015f\u0131nda<\/strong> uzun s\u00fcreli bak\u0131m\u0131, \u00f6rne\u011fin t\u00fcm g\u00fcn boyunca veya tatillerde, hane i\u00e7inde ger\u00e7ekle\u015ftirilmi\u015f say\u0131lmaz ve bu nedenle yard\u0131mlardan yararlanamaz.<\/p>\n<p><em><strong>(Bu konuda daha fazla yorum ve bilgi, 03\/2018 say\u0131l\u0131 5. 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:1521620333670-6091da40-3bdf-4&#8243; include=&#8221;5553,5552,5551,5550,5549,5548&#8243;]<\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Ev hizmetleri &#8211; K\u00f6pekler &#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=\"Haushaltsnahe Dienstleistung: Ausf\u00fchren eines Hundes\" alignment=\"left\" margin_design_tab_text=\"\"][\/ultimate_heading][vc_separator style=\"shadow\"]Evle ilgili hizmetlerin kullan\u0131m\u0131 i\u00e7in en fazla 4.000 Euro&#8217;ya kadar harcamalar\u0131n %20&#8217;si oran\u0131nda vergi indirimi talep edilebilir. Hizmetlerin hane y\u00f6netimine yeterince yak\u0131n olmas\u0131, yani genellikle hane halk\u0131 \u00fcyeleri taraf\u0131ndan ger\u00e7ekle\u015ftirilen...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,674,675],"tags":[677,676,679,678,680,681],"class_list":["post-9476","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-evle-ilgili-hizmetler-el-isi","category-vergi-indirimi","tag-buetce-yoenetimi","tag-destek","tag-evcil-hayvan","tag-evle-ilgili-hizmet","tag-koepekler","tag-vergi-indirimi"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9476","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=9476"}],"version-history":[{"count":3,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9476\/revisions"}],"predecessor-version":[{"id":9488,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9476\/revisions\/9488"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=9476"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=9476"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=9476"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}