{"id":9501,"date":"2018-03-22T08:00:36","date_gmt":"2018-03-22T07:00:36","guid":{"rendered":"https:\/\/tunal-stb.de\/olumlu-bir-vergi-degerlendirmesi-durumunda-bir-gmbhnin-kar-dagitimlari\/"},"modified":"2023-07-21T09:17:26","modified_gmt":"2023-07-21T07:17:26","slug":"olumlu-bir-vergi-degerlendirmesi-durumunda-bir-gmbhnin-kar-dagitimlari","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/olumlu-bir-vergi-degerlendirmesi-durumunda-bir-gmbhnin-kar-dagitimlari\/","title":{"rendered":"Olumlu bir vergi de\u011ferlendirmesi durumunda bir GmbH&#8217;nin kar da\u011f\u0131t\u0131mlar\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>Kar da\u011f\u0131t\u0131mlar\u0131 &#8211; olumlu inceleme &#8211; ileri e\u011fitim &#8211; ileri e\u011fitim &#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;Gewinnaussch\u00fcttungen einer GmbH bei G\u00fcnstigerpr\u00fcfung&#8221; alignment=&#8221;left&#8221;][\/ultimate_heading][vc_separator style=&#8221;shadow&#8221;]<\/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\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>Bir GmbH&#8217;nin avantajl\u0131 vergi muamelesi alt\u0131ndaki kar da\u011f\u0131t\u0131mlar\u0131. Prensip olarak, sermaye varl\u0131klar\u0131ndan elde edilen gelirin vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc, sermaye kazanc\u0131 vergisi indirimi ile kar\u015f\u0131lan\u0131r; bunlar<br \/>\nBu nedenle art\u0131k gelir vergisi beyannamesinde beyan edilmesine gerek yoktur (nihai stopaj vergisi prosed\u00fcr\u00fc olarak adland\u0131r\u0131l\u0131r). Ancak, ki\u015fisel vergi oran\u0131 %25&#8217;lik sermaye kazanc\u0131 vergisinden d\u00fc\u015f\u00fckse, sermaye kazanc\u0131 vergi beyannamesine dahil edilebilir ve G\u00fcnstigerpr\u00fcfung olarak adland\u0131r\u0131lan uygulamaya ba\u015fvurulabilir.<\/p>\n<p>Buna bak\u0131lmaks\u0131z\u0131n, bir kurumdan elde edilen kar da\u011f\u0131t\u0131mlar\u0131n\u0131n gelir vergisi matrah\u0131na dahil edilmesi ve ki\u015fisel gelir vergisinden d\u00fc\u015f\u00fclmesi i\u00e7in ba\u015fvuruda bulunmak m\u00fcmk\u00fcnd\u00fcr.<br \/>\nBu k\u0131smi gelir sistemi kapsam\u0131nda, gelirin %40&#8217;\u0131 vergiden muaf kalmakta ve gelirle ilgili giderlerin %60&#8217;\u0131 d\u00fc\u015f\u00fclebilmektedir. Bu prosed\u00fcr\u00fcn vergi borcunun \u00f6denmesinden daha elveri\u015fli olup olmad\u0131\u011f\u0131 ayr\u0131 ayr\u0131 incelenmelidir. K\u0131smi gelir prosed\u00fcr\u00fc \u015f\u00f6yledir<br \/>\nancak, yaln\u0131zca a\u015fa\u011f\u0131daki durumlarda izin verilebilir<\/p>\n<p><strong>&#8211; \u015firketteki hisse oran\u0131n\u0131n en az %25 olmas\u0131 veya<\/strong><br \/>\n<strong>&#8211; en az %1 ve ek olarak \u00f6nemli giri\u015fimcilik etkisi olan bir faaliyet<\/strong><br \/>\n<strong>toplum i\u00e7in verilmi\u015ftir<\/strong><br \/>\n(bkz. bu ba\u011flamda \u00a7 32d paragraf 2 no. 3 EStG).<\/p>\n<p>G\u00fcnstigerpr\u00fcfung, Abgeltungsteuer&#8217;e k\u0131yasla t\u00fcm yat\u0131r\u0131m geliri i\u00e7in avantajl\u0131ysa, bir \u015firketten elde edilen kar da\u011f\u0131t\u0131mlar\u0131 i\u00e7in yukar\u0131da belirtilen uygulama genellikle tavsiye edilir, \u00e7\u00fcnk\u00fc bu durumda gelirin sadece% 60&#8217;\u0131 vergiye tabidir. Ancak, Federal Mali Mahkeme&#8217;nin karar verdi\u011fi \u00fczere, bu uygulama isnat edilemez. Bir gelir vergisi tahakkukuna kar\u015f\u0131 itiraz prosed\u00fcr\u00fcnde telafi edilemez, ancak gelir vergisi beyannamesi ile birlikte sunulmal\u0131d\u0131r. Bunun i\u00e7in gerekli \u00f6n ko\u015fullar\u0131n yerine getirilmesi halinde, gelir vergisi beyannamesinde k\u0131smi gelir prosed\u00fcr\u00fc i\u00e7in ba\u015fvuruda bulunulup bulunulmad\u0131\u011f\u0131, \u00f6zellikle de avantajl\u0131 vergi muamelesi i\u00e7in de ba\u015fvuruda bulunulup bulunulmad\u0131\u011f\u0131 her zaman kontrol edilmelidir.<\/p>\n<p><em><strong>(Bu konuda daha fazla yorum ve bilgi 03\/2018 say\u0131l\u0131 Bilgi Mektubumuzun 1. maddesinde 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:1521619029300-df38f02a-7e28-6&#8243; include=&#8221;5553,5552,5551,5550,5549,5548&#8243;]<\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Kar da\u011f\u0131t\u0131mlar\u0131 &#8211; olumlu inceleme &#8211; ileri e\u011fitim &#8211; ileri e\u011fitim &#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=\"Gewinnaussch\u00fcttungen einer GmbH bei G\u00fcnstigerpr\u00fcfung\" alignment=\"left\"][\/ultimate_heading][vc_separator style=\"shadow\"]Bir GmbH&#8217;nin avantajl\u0131 vergi muamelesi alt\u0131ndaki kar da\u011f\u0131t\u0131mlar\u0131. Prensip olarak, sermaye varl\u0131klar\u0131ndan elde edilen gelirin vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc, sermaye kazanc\u0131 vergisi indirimi ile kar\u015f\u0131lan\u0131r; bunlar...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,710,713,712,711],"tags":[715,714,716],"class_list":["post-9501","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-kar-dagitimlari","category-kismi-gelir-proseduerue","category-sirketler","category-yararlanici-incelemesi","tag-gmbh-tr","tag-kar-dagitimlari","tag-yararlanici-incelemesi"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9501","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=9501"}],"version-history":[{"count":3,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9501\/revisions"}],"predecessor-version":[{"id":9512,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9501\/revisions\/9512"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=9501"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=9501"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=9501"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}