{"id":9599,"date":"2018-04-27T08:05:24","date_gmt":"2018-04-27T06:05:24","guid":{"rendered":"https:\/\/tunal-stb.de\/2017de-gelir-vergisi-beyannamesinde-oezel-sermaye-kazanclari\/"},"modified":"2023-07-21T09:17:44","modified_gmt":"2023-07-21T07:17:44","slug":"2017de-gelir-vergisi-beyannamesinde-oezel-sermaye-kazanclari","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/2017de-gelir-vergisi-beyannamesinde-oezel-sermaye-kazanclari\/","title":{"rendered":"2017’de gelir vergisi beyannamesinde \u00f6zel sermaye kazan\u00e7lar\u0131"},"content":{"rendered":"

\u00d6zel sermaye kazan\u00e7lar\u0131 – 2017 gelir vergisi beyannamesi – Vergi dan\u0131\u015fman\u0131 – Hagen – Holzwickede – Kamen – L\u00fcnen – Dortmund<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Private Kapitalertr\u00e4ge in der Einkommensteuererkl\u00e4rung 2017″ alignment=”left” margin_design_tab_text=””][\/ultimate_heading][vc_separator style=”shadow”]

\u00d6zel yat\u0131r\u0131m gelirlerinin vergilendirilmesi genel olarak %25 oran\u0131nda sermaye kazanc\u0131 vergisi kesintisi art\u0131 dayan\u0131\u015fma ek vergisi ve varsa kilise vergisi ile \u00e7\u00f6z\u00fcmlenmektedir. Bu nedenle sermaye kazan\u00e7lar\u0131n\u0131n d\u00fczenli olarak gelir vergisi beyannamesinde beyan edilmesi gerekmez.<\/p>\n

Ancak, \u00f6zel yat\u0131r\u0131m gelirlerinin vergi beyannamesinde a\u00e7\u0131klanmas\u0131 zorunlu veya tavsiye edilebilir olabilir; \u00f6zellikle a\u015fa\u011f\u0131daki \u00f6rneklere bak\u0131n\u0131z:<\/p>\n

 <\/p>\n

Yat\u0131r\u0131m gelirlerinin a\u015fa\u011f\u0131daki durumlarda a\u00e7\u0131klanmas\u0131 gerekmektedir<\/span><\/strong><\/h2>\n

– Yat\u0131r\u0131m gelirleri i\u00e7in sermaye kazanc\u0131 vergisi<\/strong> kesilmemi\u015ftir (\u00f6rne\u011fin akrabalara veya hissedarlara verilen krediler, AO \u00a7 233a’ya g\u00f6re vergi iadesi faizleri, yabanc\u0131 bankalardan al\u0131nan faizler). Gelir vergisi de\u011ferlendirmesi ba\u011flam\u0131nda bu gelir i\u00e7in vergi oran\u0131 d\u00fczenli olarak nihai stopaj vergisi oran\u0131 olan %25’e kar\u015f\u0131l\u0131k gelir (bkz. \u00a7 32d EStG).<\/p>\n

– Kilise verg<\/strong> isi \u00f6deme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcne ra\u011fmen (\u00f6rne\u011fin bir bloke bildiriminin sunulmas\u0131 nedeniyle) yat\u0131r\u0131m gelirinden kilise vergisi kesilmemi\u015ftir. Bu durumda, sadece \u00f6denmesi gereken sermaye kazanc\u0131 vergisinin belirtilmesi yeterlidir. Kilise vergisi daha sonra de\u011ferlendirmenin bir par\u00e7as\u0131 olarak belirlenir.<\/p>\n

– Sabit oranl\u0131 stopaj vergisinde, T\u00fcrkiye’ deki<\/strong> Kilise vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc ancak toplam yat\u0131r\u0131m gelirinin de beyan edilmesi halinde sa\u011flanabilir.<\/p>\n

 <\/p>\n

Yat\u0131r\u0131m gelirlerinin a\u00e7\u0131klanmas\u0131 a\u015fa\u011f\u0131daki durumlarda anlaml\u0131d\u0131r<\/span><\/strong><\/h2>\n

– T\u00fcm<\/strong> sermaye kazan\u00e7lar\u0131n\u0131n ki\u015fisel gelir vergisi oran\u0131 \u00fczerinden vergilendirilmesi, %25’lik sermaye kazanc\u0131 vergisi indiriminden daha elveri\u015flidir ( elveri\u015fli vergi muamelesi testi<\/strong> olarak adland\u0131r\u0131l\u0131r). Bu, \u00f6rne\u011fin di\u011fer gelir t\u00fcrlerinden (\u00f6rne\u011fin kiralama ve leasing) kaynaklanan kay\u0131plar\u0131n dikkate al\u0131nmas\u0131yla da ger\u00e7ekle\u015febilir.<\/p>\n

– Bir \u015firkete i\u015ftirakten<\/strong> elde edilen kar da\u011f\u0131t\u0131mlar\u0131n\u0131n, gelirin %60’\u0131 oran\u0131nda ki\u015fisel vergi oran\u0131 ile vergilendirilmesi ( k\u0131smi gelir usul\u00fc<\/strong> olarak adland\u0131r\u0131l\u0131r), sermaye kazanc\u0131 vergisi indiriminden daha avantajl\u0131d\u0131r. K\u0131smi gelir prosed\u00fcr\u00fc, \u00f6rne\u011fin sermaye pay\u0131n\u0131n finansman\u0131 ile ba\u011flant\u0131l\u0131 olarak faiz tahakkuk etmi\u015fse ve (k\u0131smen) dikkate al\u0131nacaksa da avantajl\u0131 olabilir.<\/p>\n

Buna kar\u015f\u0131l\u0131k gelen bir ba\u015fvuru, en az %25’lik bir hissedarl\u0131k veya en az %1’lik ve \u015firket \u00fczerinde \u00f6nemli giri\u015fimcilik etkisi olan profesyonel faaliyet ile m\u00fcmk\u00fcnd\u00fcr.<\/p>\n

– Sermaye kazanc\u0131 vergisi kesintisi \u00e7ok y\u00fcksek<\/strong> olmu\u015ftur; bu, di\u011fer \u015feylerin yan\u0131 s\u0131ra, herhangi bir muafiyet emri \u00e7\u0131kar\u0131lmam\u0131\u015fsa ve bu nedenle tasarruf sahibinin 801 Euro’luk (e\u015f: 1.602 Euro) g\u00f6t\u00fcr\u00fc tutar\u0131 dikkate al\u0131namad\u0131ysa veya tamamen dikkate al\u0131namad\u0131ysa m\u00fcmk\u00fcnd\u00fcr.<\/p>\n

– Sermaye varl\u0131klar\u0131ndan kaynaklanan (sermaye) kay\u0131plar\u0131<\/strong>, sermaye kazan\u00e7lar\u0131ndan mahsup edilecektir.<\/p>\n

 <\/p>\n

\u00d6rne\u011fin, bankalar ve tasarruf bankalar\u0131 art\u0131k \u00f6zel yat\u0131r\u0131m gelirleri i\u00e7in<\/strong> otomatik olarak vergi sertifikas\u0131<\/strong> d\u00fczenlemedi\u011finden, yat\u0131r\u0131m gelirlerinin vergi matrah\u0131na dahil edilmesi isteniyorsa bunlar\u0131n talep edilmesi gerekebilir.<\/p>\n

Bir saklama hesab\u0131nda zarar<\/strong> olu\u015fmu\u015fsa ve bunlar gelecekte zarar mahsubu i\u00e7in bu saklama hesab\u0131nda ileriye ta\u015f\u0131nmayacaksa, ancak gelir vergisi de\u011ferlendirmesi \u00e7er\u00e7evesinde di\u011fer (sermaye) kazan\u00e7larla mahsup edilecekse, ilgili bir zarar belgesi talep edilmelidir.<\/p>\n

Uygun<\/strong> bir test<\/strong> durumunda bile (yani ki\u015fisel vergi oran\u0131n\u0131n %25’lik sabit vergi oran\u0131ndan d\u00fc\u015f\u00fck<\/strong> olmas\u0131 durumunda), sadece tasarruf sahibinin 801 Euro’luk (e\u015f: 1.602 Euro) g\u00f6t\u00fcr\u00fc tutar\u0131 indirim olarak dikkate al\u0131nabilir.<\/p>\n

 <\/p>\n

(Bu konuda daha fazla yorum ve bilgi 04\/2018 say\u0131l\u0131 bilgilendirme mektubumuzun 7. maddesinde bulunabilir).<\/strong><\/em><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>

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