{"id":9554,"date":"2018-04-16T08:00:01","date_gmt":"2018-04-16T06:00:01","guid":{"rendered":"https:\/\/tunal-stb.de\/beklenen-halefiyet-sakli-intifa-hakki-yoluyla-vergi-optimizasyonu\/"},"modified":"2023-07-21T09:17:36","modified_gmt":"2023-07-21T07:17:36","slug":"beklenen-halefiyet-sakli-intifa-hakki-yoluyla-vergi-optimizasyonu","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/beklenen-halefiyet-sakli-intifa-hakki-yoluyla-vergi-optimizasyonu\/","title":{"rendered":"Beklenen halefiyet: sakl\u0131 intifa hakk\u0131 yoluyla vergi optimizasyonu"},"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><strong>Beklenen halefiyet: Sakl\u0131 intifa hakk\u0131 yoluyla vergi optimizasyonu &#8211; Vergi dan\u0131\u015fmanlar\u0131 &#8211; Hagen &#8211; Holzwickede &#8211; Kamen &#8211; L\u00fcnen &#8211; Dortmund<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=&#8221;5499&#8243; img_size=&#8221;full&#8221;][ultimate_heading main_heading=&#8221;Vorweggenommene Erbfolge: Steueroptimierung durch Vorbehaltsnie\u00dfbrauch &#8221; alignment=&#8221;left&#8221;][\/ultimate_heading][vc_separator style=&#8221;shadow&#8221;]<div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>Aileler genellikle ya\u015famlar\u0131 boyunca varl\u0131klar\u0131n\u0131 bir sonraki nesle aktarmay\u0131 ve ayn\u0131 zamanda aktaranlara (\u00f6rne\u011fin ebeveynler) ekonomik g\u00fcvence sa\u011flamay\u0131 ama\u00e7lamaktad\u0131r, \u00f6rne\u011fin ebeveynlerin aktar\u0131lan varl\u0131klardan elde edilen gelir \u00fczerinde hak sahibi olmaya devam edecekleri bir kullan\u0131m hakk\u0131 \u00fczerinde anla\u015farak.<\/p>\n<p>Veraset vergisi <strong>ama\u00e7lar\u0131<\/strong> do\u011frultusunda, kullan\u0131m hakk\u0131, veraset vergisi i\u00e7in matrah\u0131 azalt\u0131r; b\u00f6ylece beklenen veraset (hediye) ve miras aras\u0131nda 10 y\u0131ldan fazla bir s\u00fcre varsa, vergi \u00f6denekleri birka\u00e7 kez kullan\u0131labilir.<\/p>\n<p>Bu d\u00fczenlemeyle, kullan\u0131m hakk\u0131n\u0131n sermaye de\u011feri ve dolay\u0131s\u0131yla hediye vergisi avantaj\u0131, devreden ki\u015fi ne kadar gen\u00e7se o kadar artmaktad\u0131r.<\/p>\n<p>\u0130ntifa hakk\u0131 sahibinin <strong>\u00f6lmesi<\/strong> ve bu nedenle intifa hakk\u0131n\u0131n sona ermesi halinde, bu durum (sonradan) bir vergi ayarlamas\u0131na yol a\u00e7maz; intifa hakk\u0131 s\u00f6zle\u015fmesi ile yap\u0131lan intifa hakk\u0131 vergisi indirimi d\u00fczenli olarak korunur.<\/p>\n<p><strong>Gelir vergisi a\u00e7\u0131s\u0131ndan<\/strong>, ebeveynlerin ki\u015fisel gelir vergisi oran\u0131n\u0131n \u00e7ocuklar\u0131n vergi oran\u0131ndan daha d\u00fc\u015f\u00fck olmas\u0131 durumunda, kira gelirinin ebeveynlere (daha fazla) atfedilmesinin avantaj sa\u011flayabilece\u011fi unutulmamal\u0131d\u0131r.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><em><strong>(Bu konuda daha fazla yorum ve bilgi 04\/2018 say\u0131l\u0131 bilgilendirme mektubumuzun 2. maddesinde bulunabilir).<\/strong><\/em><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Beklenen halefiyet: Sakl\u0131 intifa hakk\u0131 yoluyla vergi optimizasyonu &#8211; Vergi dan\u0131\u015fmanlar\u0131 &#8211; Hagen &#8211; Holzwickede &#8211; Kamen &#8211; L\u00fcnen &#8211; Dortmund [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Vorweggenommene Erbfolge: Steueroptimierung durch Vorbehaltsnie\u00dfbrauch \" alignment=\"left\"][\/ultimate_heading][vc_separator style=\"shadow\"]Aileler genellikle ya\u015famlar\u0131 boyunca varl\u0131klar\u0131n\u0131 bir sonraki nesle aktarmay\u0131 ve ayn\u0131 zamanda aktaranlara (\u00f6rne\u011fin ebeveynler) ekonomik g\u00fcvence sa\u011flamay\u0131 ama\u00e7lamaktad\u0131r, \u00f6rne\u011fin ebeveynlerin aktar\u0131lan varl\u0131klardan elde...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,623,770,766],"tags":[773,772],"class_list":["post-9554","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-miras-hediye-vergisi","category-oengoeruelen-halefiyet","category-usufruct-tr","tag-ayrilmis-intifa-hakki","tag-halefiyet"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9554","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=9554"}],"version-history":[{"count":3,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9554\/revisions"}],"predecessor-version":[{"id":9566,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9554\/revisions\/9566"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=9554"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=9554"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=9554"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}