{"id":9495,"date":"2018-03-12T08:00:14","date_gmt":"2018-03-12T07:00:14","guid":{"rendered":"https:\/\/tunal-stb.de\/esler-icin-yatili-bakim-hane-halki-tasarruflari\/"},"modified":"2023-07-21T09:17:25","modified_gmt":"2023-07-21T07:17:25","slug":"esler-icin-yatili-bakim-hane-halki-tasarruflari","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/esler-icin-yatili-bakim-hane-halki-tasarruflari\/","title":{"rendered":"E\u015fler i\u00e7in yat\u0131l\u0131 bak\u0131m: Hane halk\u0131 tasarruflar\u0131"},"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>Evde konaklama &#8211; E\u015f &#8211; Ev tasarruflar\u0131 &#8211; Vergi dan\u0131\u015fman\u0131 &#8211; Hagen &#8211; Holzwickede &#8211; Kamen &#8211; L\u00fcnen<\/p>\n<\/div><\/div>[vc_single_image image=&#8221;5314&#8243; img_size=&#8221;full&#8221;][ultimate_heading main_heading=&#8221;Heimunterbringung von Ehepartnern: Haushaltsersparnis&#8221; alignment=&#8221;left&#8221;][\/ultimate_heading][vc_separator style=&#8221;shadow&#8221;]<div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>Hastal\u0131k veya ya\u015fl\u0131l\u0131k nedeniyle bir bak\u0131m veya huzurevinde kalmak i\u00e7in yap\u0131lan ki\u015fisel harcamalar, <strong>ola\u011fan\u00fcst\u00fc y\u00fckler<\/strong> (\u00a7 33 EStG) \u00e7er\u00e7evesinde vergi ama\u00e7l\u0131 olarak talep edilebilir (evde konaklama). Bu masraflar ancak bak\u0131m veya di\u011fer sigortalar taraf\u0131ndan kar\u015f\u0131lanmad\u0131\u011f\u0131 s\u00fcrece dikkate al\u0131nabilir.<\/p>\n<p>Yat\u0131l\u0131 bak\u0131mla ba\u011flant\u0131l\u0131 olarak \u00f6zel haneler feshedilirse, masraflar da hane halk\u0131 tasarrufu olarak adland\u0131r\u0131lan \u015fekilde azalt\u0131lacakt\u0131r. B\u00fct\u00e7e tasarruflar\u0131 d\u00fczenli olarak \u00a7 33a paragraf\u0131nda belirtilen miktarda hesaplan\u0131r. 1 EStG nafaka hakk\u0131 olan ki\u015filerin nafakas\u0131 i\u00e7in. Bu azami tutar, ilgili takvim y\u0131l\u0131 i\u00e7in ge\u00e7erli olan temel \u00f6dene\u011fe kar\u015f\u0131l\u0131k gelir ve 2017 i\u00e7in 8.820 avro ve 2018 i\u00e7in 9.000 avro tutar\u0131ndad\u0131r.<\/p>\n<h2>Federal Maliye Mahkemesi, e\u015flerin her ikisinin de hastal\u0131k nedeniyle bir huzurevine yerle\u015ftirilmesi durumunda, her e\u015f i\u00e7in bir hane tasarrufunun de\u011ferlendirilmesi gerekti\u011fine karar verdi. Bu da uygun bak\u0131mevi masraflar\u0131n\u0131 buna g\u00f6re azalt\u0131r.<\/h2>\n<p>Hanehalk\u0131 tasarruflar\u0131 d\u00fc\u015f\u00fcld\u00fckten sonra kalan kurumsal konaklama masraflar\u0131, vergi a\u00e7\u0131s\u0131ndan ancak makul y\u00fck\u00fc a\u015ft\u0131\u011f\u0131 \u00f6l\u00e7\u00fcde bir etkiye sahip olabilir.<\/p>\n<p><em><strong>(Bu konuda daha fazla yorum ve bilgi, 03\/2018 say\u0131l\u0131 6. 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:1521619564978-3fb75abf-b243-3&#8243; include=&#8221;5553,5552,5551,5550,5549,5548&#8243;]<\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Evde konaklama &#8211; E\u015f &#8211; Ev tasarruflar\u0131 &#8211; Vergi dan\u0131\u015fman\u0131 &#8211; Hagen &#8211; Holzwickede &#8211; Kamen &#8211; L\u00fcnen [vc_single_image image=\"5314\" img_size=\"full\"][ultimate_heading main_heading=\"Heimunterbringung von Ehepartnern: Haushaltsersparnis\" alignment=\"left\"][\/ultimate_heading][vc_separator style=\"shadow\"]Hastal\u0131k veya ya\u015fl\u0131l\u0131k nedeniyle bir bak\u0131m veya huzurevinde kalmak i\u00e7in yap\u0131lan ki\u015fisel harcamalar, ola\u011fan\u00fcst\u00fc y\u00fckler (\u00a7 33 EStG) \u00e7er\u00e7evesinde vergi ama\u00e7l\u0131 olarak talep edilebilir (evde konaklama). Bu masraflar ancak...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,706,703],"tags":[707,708,709],"class_list":["post-9495","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-hane-halki-tasarruflari","category-olaganuestue-yuekler","tag-es","tag-hane-halki-tasarruflari","tag-yatili-bakim"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9495","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=9495"}],"version-history":[{"count":3,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9495\/revisions"}],"predecessor-version":[{"id":9508,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9495\/revisions\/9508"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=9495"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=9495"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=9495"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}