{"id":9595,"date":"2018-05-17T08:00:47","date_gmt":"2018-05-17T06:00:47","guid":{"rendered":"https:\/\/tunal-stb.de\/oezel-yatirim-gelirlerini-muhafaza-etme-yuekuemlueluegue\/"},"modified":"2023-07-21T09:17:43","modified_gmt":"2023-07-21T07:17:43","slug":"oezel-yatirim-gelirlerini-muhafaza-etme-yuekuemlueluegue","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/oezel-yatirim-gelirlerini-muhafaza-etme-yuekuemlueluegue\/","title":{"rendered":"\u00d6zel yat\u0131r\u0131m gelirlerini muhafaza etme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc"},"content":{"rendered":"

\u00d6zel sermaye kazan\u00e7lar\u0131n\u0131 muhafaza etme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc – Vergi dan\u0131\u015fmanl\u0131\u011f\u0131 – Holzwickede – Kamen – Dortmund – Hagen – L\u00fcnen<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Aufbewahrungspflicht bei privaten Kapitalertr\u00e4gen” alignment=”left”][\/ultimate_heading][vc_separator style=”shadow”]

Esnaf ve di\u011fer serbest meslek sahipleri<\/h2>\n

muhasebe y\u00fck\u00fcml\u00fcl\u00fcklerinin bir par\u00e7as\u0131 olarak muhasebe ve i\u015f kay\u0131tlar\u0131n\u0131 d\u00fczenli olarak tutmalar\u0131 kanunen zorunludur; 10 y\u0131ll\u0131k (y\u0131ll\u0131k mali tablo belgeleri ve muhasebe makbuzlar\u0131 i\u00e7in) veya di\u011fer belgeler i\u00e7in 6 y\u0131ll\u0131k bir saklama s\u00fcresi ge\u00e7erlidir.<\/p>\n

\u0130stisnai olarak, pozitif gelir toplam\u0131n\u0131n 500.000 avroluk<\/strong> e\u015fi\u011fi (varsa e\u015f ba\u015f\u0131na) a\u015fmas\u0131 halinde, saklama y\u00fck\u00fcml\u00fcl\u00fckleri \u00e7al\u0131\u015fanlar, ev sahipleri gibi \u00f6zel ki\u015filer<\/strong> ile yat\u0131r\u0131m geliri ve di\u011fer gelir al\u0131c\u0131lar\u0131 i\u00e7in de ge\u00e7erlidir. Bu durumda, gelir ve gelirle ilgili harcamalara ili\u015fkin t\u00fcm kay\u0131t ve belgelerin bir sonraki takvim y\u0131l\u0131ndan itibaren 6 y\u0131l s\u00fcreyle saklanmas\u0131 gerekir.<\/p>\n

Dikkat edilmesi gerekenler,<\/h2>\n

Yat\u0131r\u0131m gelirlerinin<\/strong> (\u00f6rne\u011fin faizler, temett\u00fcler, hisse senetlerinden elde edilen sermaye kazan\u00e7lar\u0131), nihai stopaj vergisi prosed\u00fcr\u00fcne tabi tutulmu\u015fsa, saklama y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc i\u00e7in gelir s\u0131n\u0131r\u0131n\u0131n hesaplanmas\u0131na dahil edilmemesi (bkz. \u00a7 32d paragraf 1 EStG). \u00d6te yandan, sermaye geliri i\u00e7in elveri\u015fli bir vergi muamelesi testi uygulan\u0131rsa (\u00f6rne\u011fin, vergi ama\u00e7lar\u0131 do\u011frultusunda zararlar\u0131 dikkate almak i\u00e7in), (kalan) sermaye geliri ilgili de\u011feri art\u0131r\u0131r.<\/p>\n

Bu d\u00fczenleme \u015fimdi Federal Mali Mahkeme taraf\u0131ndan onaylanm\u0131\u015ft\u0131r.<\/h2>\n

S\u00f6z konusu davada, y\u00fcksek gelirli bir al\u0131c\u0131, sermaye kazan\u00e7lar\u0131 i\u00e7in avantajl\u0131 bir vergi muamelesi testi i\u00e7in ba\u015fvuruda bulunmu\u015ftur. Mahkeme, sermaye gelirini de e\u015fi\u011fe dahil etmi\u015ftir; bu da e\u015fi\u011fin a\u015f\u0131ld\u0131\u011f\u0131 ve al\u0131koyma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn gerekliliklerinin yerine getirildi\u011fi anlam\u0131na gelmektedir. Bu, vergi dairesinin bir d\u0131\u015f denetim d\u00fczenlemesi ve\/veya gerekli t\u00fcm belgeleri sa\u011flamas\u0131 gerekti\u011fi anlam\u0131na geliyordu.
\ntalep edebilir.<\/p>\n

 <\/p>\n

Saklanmas\u0131 gereken belgeler mevcut de\u011filse, vergi dairesi vergilendirme esas\u0131n\u0131 tahmin edebilir (bkz. \u00a7 162 AO).<\/h2>\n

 <\/p>\n

(Bu konuda daha fazla yorum ve bilgi 05\/2018 say\u0131l\u0131 bilgilendirme mektubumuzun 2. maddesinde bulunabilir).<\/strong><\/em><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>

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Geben Sie Ihre E-Mail-Adresse an, um diesen Blog zu abonnieren und Benachrichtigungen \u00fcber neue Beitr\u00e4ge via E-Mail zu erhalten.<\/p>\n<\/div>\n<\/form>\n<\/div>\n[\/bsf-info-box]<\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"\u00d6zel sermaye kazan\u00e7lar\u0131n\u0131 muhafaza etme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc – Vergi dan\u0131\u015fmanl\u0131\u011f\u0131 – Holzwickede – Kamen – Dortmund – Hagen – L\u00fcnen [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Aufbewahrungspflicht bei privaten Kapitalertr\u00e4gen\" alignment=\"left\"][\/ultimate_heading][vc_separator style=\"shadow\"]Esnaf ve di\u011fer serbest meslek sahipleri muhasebe y\u00fck\u00fcml\u00fcl\u00fcklerinin bir par\u00e7as\u0131 olarak muhasebe ve i\u015f kay\u0131tlar\u0131n\u0131 d\u00fczenli olarak tutmalar\u0131 kanunen zorunludur; 10 y\u0131ll\u0131k (y\u0131ll\u0131k mali tablo belgeleri ve muhasebe...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,596,801],"tags":[803,802],"class_list":["post-9595","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-saklama-gereklilikleri","category-yatirim-geliri-tr","tag-saklama-yuekuemlueluegue","tag-yatirim-geliri"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9595","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=9595"}],"version-history":[{"count":3,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9595\/revisions"}],"predecessor-version":[{"id":9605,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9595\/revisions\/9605"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=9595"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=9595"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=9595"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}