{"id":9639,"date":"2018-07-12T07:00:09","date_gmt":"2018-07-12T05:00:09","guid":{"rendered":"https:\/\/tunal-stb.de\/fitness-stuedyolarinin-calisanlar-tarafindan-indirimli-fiyatlarla-kullanimi\/"},"modified":"2023-07-21T09:34:14","modified_gmt":"2023-07-21T07:34:14","slug":"fitness-stuedyolarinin-calisanlar-tarafindan-indirimli-fiyatlarla-kullanimi","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/fitness-stuedyolarinin-calisanlar-tarafindan-indirimli-fiyatlarla-kullanimi\/","title":{"rendered":"Fitness st\u00fcdyolar\u0131n\u0131n \u00e7al\u0131\u015fanlar taraf\u0131ndan indirimli fiyatlarla kullan\u0131m\u0131"},"content":{"rendered":"

\u0130ndirimli kullan\u0131m – Fitness st\u00fcdyolar\u0131 – \u00c7al\u0131\u015fanlar<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Verbilligte Nutzung von Fitnessstudios durch Arbeitnehmer” alignment=”left” margin_design_tab_text=””][\/ultimate_heading][vc_separator style=”shadow”]

Kullan\u0131m\u0131n \u00fccretsiz veya indirimli olarak verilmesi de<\/h2>\n

\u0130\u015fverenin \u00e7al\u0131\u015fanlar\u0131 i\u00e7in fitness st\u00fcdyolar\u0131 kurmas\u0131, \u00fccret vergisine ve sosyal g\u00fcvenlik katk\u0131lar\u0131na tabi mal, kupon veya benzin gibi ayni bir yard\u0131md\u0131r. Bu ayni yard\u0131mlar ayl\u0131k toplam 44 Euro’yu a\u015fm\u0131yorsa vergiden muaft\u0131r (EStG Madde 8 Paragraf 2 C\u00fcmle 11).<\/p>\n

Yak\u0131n tarihli bir vergi mahkemesi karar\u0131nda<\/h2>\n

\u015eirket uygunlu\u011funun kullan\u0131m\u0131ndan elde edilen maddi avantaj\u0131n nas\u0131l de\u011ferlendirilece\u011fine karar verilmi\u015ftir. \u0130htilaf konusu olayda, t\u00fcm \u00e7al\u0131\u015fanlar i\u00e7in toplu bir \u00f6deme yap\u0131lm\u0131\u015ft\u0131r.
\nDernek \u00fcyelerine, s\u00f6zle\u015fme s\u00fcresi boyunca \u00fclke \u00e7ap\u0131ndaki fitness st\u00fcdyolar\u0131n\u0131 kullanma hakk\u0131 verilir.<\/p>\n

Mahkemenin g\u00f6r\u00fc\u015f\u00fcne g\u00f6re, gayri nakdi yard\u0131m kat\u0131l\u0131mc\u0131 \u00e7al\u0131\u015fanlara ayl\u0131k olarak tahakkuk eder \u00e7\u00fcnk\u00fc i\u015fveren kullan\u0131m imkan\u0131n\u0131 istedi\u011fi zaman geri \u00e7ekebilir; bu durum i\u015fverenin asgari s\u00f6zle\u015fme s\u00fcresi ile de\u011fi\u015fmez. Federal b\u00f6lgenin tamam\u0131nda birbirine ba\u011fl\u0131 t\u00fcm tesislerin ortalama kullan\u0131c\u0131 \u00fccreti<\/strong>, \u00e7al\u0131\u015fanlar\u0131n kendi katk\u0131 paylar\u0131 d\u00fc\u015f\u00fcld\u00fckten sonra esas al\u0131nacakt\u0131r. Buna ek olarak, ilk d\u00f6nem i\u00e7in ortalama bir kabul \u00fccreti<\/strong> dikkate al\u0131nacakt\u0131r.<\/p>\n

Ayl\u0131k s\u0131n\u0131r\u0131n biraz a\u015f\u0131lmas\u0131 bile tam \u00fccret vergisi ve sosyal g\u00fcvenlik y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcne yol a\u00e7t\u0131\u011f\u0131ndan 44 avroluk s\u0131n\u0131ra uyulmas\u0131 sa\u011flanmal\u0131d\u0131r.<\/p>\n

 <\/p>\n

(Bu konuda daha fazla yorum ve bilgi 07\/2018 say\u0131l\u0131 bilgilendirme mektubumuzun 4. 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":"\u0130ndirimli kullan\u0131m – Fitness st\u00fcdyolar\u0131 – \u00c7al\u0131\u015fanlar [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Verbilligte Nutzung von Fitnessstudios durch Arbeitnehmer\" alignment=\"left\" margin_design_tab_text=\"\"][\/ultimate_heading][vc_separator style=\"shadow\"]Kullan\u0131m\u0131n \u00fccretsiz veya indirimli olarak verilmesi de \u0130\u015fverenin \u00e7al\u0131\u015fanlar\u0131 i\u00e7in fitness st\u00fcdyolar\u0131 kurmas\u0131, \u00fccret vergisine ve sosyal g\u00fcvenlik katk\u0131lar\u0131na tabi mal, kupon veya benzin gibi ayni bir yard\u0131md\u0131r. Bu ayni yard\u0131mlar ayl\u0131k toplam 44 Euro’yu a\u015fm\u0131yorsa vergiden...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[836,548,827,832],"tags":[840],"class_list":["post-9639","post","type-post","status-publish","format-standard","hentry","category-ayni-uecretlendirme","category-bilgi-mektubu","category-fitness-stuedyosu","category-parasal-avantaj","tag-fitness-stuedyolari"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9639","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=9639"}],"version-history":[{"count":10,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9639\/revisions"}],"predecessor-version":[{"id":9851,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9639\/revisions\/9851"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=9639"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=9639"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=9639"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}