{"id":9509,"date":"2018-03-19T08:00:13","date_gmt":"2018-03-19T07:00:13","guid":{"rendered":"https:\/\/tunal-stb.de\/calisanin-ileri-egitim-ve-oegretimi-icin-isveren-tarafindan-yapilan-geri-oedemeler\/"},"modified":"2023-07-21T09:17:27","modified_gmt":"2023-07-21T07:17:27","slug":"calisanin-ileri-egitim-ve-oegretimi-icin-isveren-tarafindan-yapilan-geri-oedemeler","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/calisanin-ileri-egitim-ve-oegretimi-icin-isveren-tarafindan-yapilan-geri-oedemeler\/","title":{"rendered":"\u00c7al\u0131\u015fan\u0131n ileri e\u011fitim ve \u00f6\u011fretimi i\u00e7in i\u015fveren taraf\u0131ndan yap\u0131lan geri \u00f6demeler"},"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>\u0130\u015fveren geri \u00f6demeleri &#8211; \u0130leri e\u011fitim &#8211; \u0130leri e\u011fitim &#8211; Vergi dan\u0131\u015fmanlar\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;Erstattungen des Arbeitgebers f\u00fcr Fort- und Weiterbildung des Arbeitnehmers&#8221; alignment=&#8221;left&#8221;][\/ultimate_heading][vc_separator style=&#8221;shadow&#8221;]<div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>\u0130\u015fveren taraf\u0131ndan yap\u0131lan geri \u00f6demeler: Ba\u015flang\u0131\u00e7 e\u011fitimi i\u00e7in yap\u0131lan harcamalar d\u00fczenli olarak \u00f6zel ge\u00e7im masraflar\u0131d\u0131r ve yaln\u0131zca \u00f6zel harcamalar \u00e7er\u00e7evesinde (s\u0131n\u0131rl\u0131 \u00f6l\u00e7\u00fcde) dikkate al\u0131nabilir. \u00d6te yandan, bir \u00e7al\u0131\u015fan halihaz\u0131rda \u00f6\u011frenmi\u015f oldu\u011fu bir meslekte daha ileri bir e\u011fitime devam ediyorsa veya meslek de\u011fi\u015fikli\u011fine haz\u0131rlanmak i\u00e7in yeniden e\u011fitim al\u0131yorsa, ilgili masraflar genellikle gelirle ilgili masraflar olarak d\u00fc\u015f\u00fclebilir.<\/p>\n<p>Bir i\u015fverenin, \u00e7al\u0131\u015fan\u0131n\u0131n mesleki e\u011fitimi ya da ileri e\u011fitimi i\u00e7in s\u00fcbvansiyon sa\u011flamas\u0131 halinde, bu geri \u00f6demeler, e\u011fitim \u00f6nleminin i\u015fverenin <strong>\u00e7ok bask\u0131n i\u015fletme men<\/strong> faatleri do\u011frultusunda ger\u00e7ekle\u015ftirilmesi halinde, \u00fccret vergisi ve sosyal sigorta primlerinden muaf tutulmaya devam eder. Bununla birlikte, s\u0131nav\u0131 ge\u00e7meye ba\u011fl\u0131 olan maliyet transferlerinin zararl\u0131 olabilece\u011fi unutulmamal\u0131d\u0131r.<\/p>\n<p>Vergi makamlar\u0131, bu durumda i\u015fverenin menfaatinin ba\u015ftan kararla\u015ft\u0131r\u0131lan bir maliyet varsay\u0131m\u0131 de\u011fil, bir t\u00fcr <strong>&#8220;ikramiye&#8221;<\/strong> oldu\u011fu g\u00f6r\u00fc\u015f\u00fcndedir. Sonraki \u00f6deme (sadece) s\u0131nav\u0131 ge\u00e7me ko\u015fuluna ba\u011fl\u0131 olarak yap\u0131ld\u0131\u011f\u0131ndan, bu a\u00e7\u0131dan <strong>vergiye tabi<\/strong> bir gelir s\u00f6z konusudur. \u00d6rnek olayda 2017 y\u0131l\u0131nda yap\u0131lan 5.000 Euro&#8217;luk \u00f6deme, \u00fccret vergisine ve sosyal g\u00fcvenlik primlerine tabi \u00fccreti art\u0131rmaktad\u0131r; 2015 ila 2017 y\u0131llar\u0131 i\u00e7in gelirle ilgili giderlerin d\u00fc\u015f\u00fclmesi korunmaktad\u0131r.<\/p>\n<p><em><strong>(Bu konuda daha fazla yorum ve bilgi 03\/2018 say\u0131l\u0131 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:1521559708887-c408994f-1eef-3&#8243; include=&#8221;5553,5552,5551,5550,5549,5548&#8243;]<\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"\u0130\u015fveren geri \u00f6demeleri &#8211; \u0130leri e\u011fitim &#8211; \u0130leri e\u011fitim &#8211; Vergi dan\u0131\u015fmanlar\u0131 &#8211; Hagen &#8211; Holzwickede &#8211; Kamen &#8211; L\u00fcnen [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Erstattungen des Arbeitgebers f\u00fcr Fort- und Weiterbildung des Arbeitnehmers\" alignment=\"left\"][\/ultimate_heading][vc_separator style=\"shadow\"]\u0130\u015fveren taraf\u0131ndan yap\u0131lan geri \u00f6demeler: Ba\u015flang\u0131\u00e7 e\u011fitimi i\u00e7in yap\u0131lan harcamalar d\u00fczenli olarak \u00f6zel ge\u00e7im masraflar\u0131d\u0131r ve yaln\u0131zca \u00f6zel harcamalar \u00e7er\u00e7evesinde (s\u0131n\u0131rl\u0131 \u00f6l\u00e7\u00fcde)...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,722,549,721],"tags":[725,726,723,724],"class_list":["post-9509","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-ileri-egitim-ve-oegretim","category-isciler","category-isveren","tag-ileri-egitim","tag-ileri-egitim-tr","tag-isveren","tag-para-iadeleri"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9509","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=9509"}],"version-history":[{"count":3,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9509\/revisions"}],"predecessor-version":[{"id":9518,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9509\/revisions\/9518"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=9509"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=9509"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=9509"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}