{"id":9569,"date":"2018-04-13T08:00:15","date_gmt":"2018-04-13T06:00:15","guid":{"rendered":"https:\/\/tunal-stb.de\/vasiyetcinin-yanlis-gelir-vergisi-beyani-durumunda-mirasci-icin-sonuclar\/"},"modified":"2023-07-21T09:17:40","modified_gmt":"2023-07-21T07:17:40","slug":"vasiyetcinin-yanlis-gelir-vergisi-beyani-durumunda-mirasci-icin-sonuclar","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/vasiyetcinin-yanlis-gelir-vergisi-beyani-durumunda-mirasci-icin-sonuclar\/","title":{"rendered":"Vasiyet\u00e7inin yanl\u0131\u015f gelir vergisi beyan\u0131 durumunda miras\u00e7\u0131 i\u00e7in sonu\u00e7lar"},"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>Miras\u00e7\u0131 i\u00e7in sonu\u00e7lar &#8211; Vasiyet\u00e7inin yanl\u0131\u015f gelir vergisi beyan\u0131 &#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;Unrichtige Einkommensteuer-Erkl\u00e4rung durch den Erblasser: Folgen f\u00fcr den Erben &#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>Miras\u00e7\u0131 ya da miras\u00e7\u0131lar toplulu\u011fu, k\u00fclli halef olarak, temelde merhumun t\u00fcm hukuki stat\u00fcs\u00fcn\u00fc \u00fcstlenir. Bu ba\u011flamda Federal Maliye Mahkemesi, \u00f6len ki\u015finin yanl\u0131\u015f gelir vergisi beyannamesi vermesi durumunda baz\u0131 sonu\u00e7lara i\u015faret etmi\u015ftir.<\/p>\n<p>Vasiyet\u00e7inin \u00f6l\u00fcm\u00fcnden sonra yanl\u0131\u015f vergi beyannamesi verdi\u011fi tespit edilirse, miras\u00e7\u0131 ka\u00e7\u0131r\u0131lan vergileri bor\u00e7lan\u0131r. Bu ba\u011flamda, miras\u00e7\u0131, vasiyet\u00e7inin vergi beyannamelerinin yanl\u0131\u015f veya eksik oldu\u011funu fark ederse bunlar\u0131 d\u00fczeltmekle y\u00fck\u00fcml\u00fcd\u00fcr.<\/p>\n<p>Bu durum, merhum taraf\u0131ndan sunulan vergi beyannamesinin bunama nedeniyle ge\u00e7ersiz say\u0131lmas\u0131, ancak miras\u00e7\u0131lardan en az birinin yanl\u0131\u015f vergi beyannamesinden haberdar olmas\u0131 halinde de ge\u00e7erlidir. D\u00fczeltmeyi yapmamas\u0131 halinde, vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7u i\u015flemi\u015f olur ve bunun sonucunda tarh zamana\u015f\u0131m\u0131 s\u00fcresi 10 y\u0131la uzar (Mali Kanun&#8217;un 169. maddesinin 2. paragraf\u0131n\u0131n 2. c\u00fcmlesi).<\/p>\n<p>Bu uzat\u0131lm\u0131\u015f s\u00fcre, hatal\u0131 vergi beyannamesinden haberdar olmasalar bile <strong>di\u011fer t\u00fcm ortak miras\u00e7\u0131lar<\/strong> i\u00e7in de ge\u00e7erlidir. Ayr\u0131ca, t\u00fcm ortak miras\u00e7\u0131lar indirilen vergilerden m\u00fc\u015ftereken ve m\u00fcteselsilen sorumludur. Bu, vergi dairesinin kendi takdirine ba\u011fl\u0131 olarak her bir miras\u00e7\u0131dan vergi borcunun tamam\u0131n\u0131 talep edebilece\u011fi anlam\u0131na gelmektedir.<\/p>\n<p>&nbsp;<\/p>\n<p><em><strong>(Bu konuda daha fazla yorum ve bilgi 04\/2018 say\u0131l\u0131 bilgilendirme mektubumuzun 6. 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:1523258143878-fb0f4e03-522c-5&#8243; include=&#8221;5553,5552,5551,5550,5549,5548&#8243;]<\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Miras\u00e7\u0131 i\u00e7in sonu\u00e7lar &#8211; Vasiyet\u00e7inin yanl\u0131\u015f gelir vergisi beyan\u0131 &#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=\"Unrichtige Einkommensteuer-Erkl\u00e4rung durch den Erblasser: Folgen f\u00fcr den Erben \" alignment=\"left\" margin_design_tab_text=\"\"][\/ultimate_heading][vc_separator style=\"shadow\"]Miras\u00e7\u0131 ya da miras\u00e7\u0131lar toplulu\u011fu, k\u00fclli halef olarak, temelde merhumun t\u00fcm hukuki stat\u00fcs\u00fcn\u00fc \u00fcstlenir. Bu ba\u011flamda Federal Maliye...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,775,777],"tags":[784,780,783],"class_list":["post-9569","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-gelir-vergisi-beyannamesi","category-vasiyetci","tag-takip-et","tag-varisler","tag-vasiyetci"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9569","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=9569"}],"version-history":[{"count":3,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9569\/revisions"}],"predecessor-version":[{"id":9581,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9569\/revisions\/9581"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=9569"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=9569"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=9569"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}