{"id":9643,"date":"2018-06-11T08:29:58","date_gmt":"2018-06-11T06:29:58","guid":{"rendered":"https:\/\/tunal-stb.de\/masraflarin-dikkate-alinmasi-egzersiz-egitmeni\/"},"modified":"2023-07-21T09:34:11","modified_gmt":"2023-07-21T07:34:11","slug":"masraflarin-dikkate-alinmasi-egzersiz-egitmeni","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/masraflarin-dikkate-alinmasi-egzersiz-egitmeni\/","title":{"rendered":"Masraflar\u0131n dikkate al\u0131nmas\u0131 &#8211; egzersiz e\u011fitmeni"},"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>Giderler &#8211; Egzersiz liderleri &#8211; E\u011fitmenler &#8211; E\u011fitimciler &#8211; S\u00fcperviz\u00f6rler<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=&#8221;5499&#8243; img_size=&#8221;full&#8221;][ultimate_heading main_heading=&#8221;Ber\u00fccksichtigung von Aufwendungen eines \u00dcbungsleiters &#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\"><h2>Gelir<\/h2>\n<p>e\u011fitmen, \u00f6\u011fretici, e\u011fitici, denetleyici olarak veya sanatsal faaliyetlerden ya da ya\u015fl\u0131, hasta veya engelli ki\u015filerin bak\u0131m\u0131ndan istihdam edilenler  <strong>i\u00e7in<\/strong>  miktar\u0131na  <strong>2.400 Euro vergiden muaf<\/strong>e\u011fer faaliyet  <strong>yar\u0131 zamanl\u0131<\/strong>  ve kamu hukukuna tabi bir t\u00fczel ki\u015finin veya kar amac\u0131 g\u00fctmeyen bir kurulu\u015fun hizmetinde veya ad\u0131na (s\u00f6zde uygulama lideri \u00f6dene\u011fi, bkz. b\u00f6l\u00fcm 3 no. 26 EStG). Bu kapsamdaki harcamalar ancak vergiden muaf tutulan tutar\u0131 a\u015fmalar\u0131 halinde vergi a\u00e7\u0131s\u0131ndan dikkate al\u0131nabilir. Gelir hala vergiden muaf tutar\u0131n alt\u0131ndaysa ancak giderler geliri a\u015f\u0131yorsa nas\u0131l bir yol izlenece\u011fi tart\u0131\u015fmal\u0131d\u0131r.<\/p>\n<p>Vergi makamlar\u0131, harcamalar\u0131n sadece vergiden muaf gelirle ilgili olmas\u0131 nedeniyle, harcamalar\u0131n d\u00fc\u015f\u00fclmesine izin vermemi\u015ftir. Federal Mali Mahkeme bu g\u00f6r\u00fc\u015fe kar\u015f\u0131 \u00e7\u0131km\u0131\u015ft\u0131r. Buna g\u00f6re, bu durumda giderler d\u00fc\u015f\u00fclebilir ve ortaya \u00e7\u0131kan zarar di\u011fer pozitif gelirlerden mahsup edilebilir.<\/p>\n<h2>Ancak \u015funu da belirtmek gerekir,<\/h2>\n<p>uygulama lideri faaliyetinin s\u00f6zde bir hobi olmas\u0131 halinde kay\u0131plar\u0131n dikkate al\u0131namayaca\u011f\u0131n\u0131 belirtmi\u015ftir. Bu durum, faaliyetin t\u00fcr\u00fc ve kapsam\u0131na g\u00f6re, faaliyetten toplam k\u00e2r elde edilebilece\u011finin \u00f6ng\u00f6r\u00fclememesi halinde s\u00f6z konusu olacakt\u0131r.<\/p>\n<p>&nbsp;<\/p>\n<p><em><strong>(Bu konuda daha fazla yorum ve bilgi 06\/2018 say\u0131l\u0131 bilgilendirme mektubumuzun 2. 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:1528698206159-425a34b4-58d5-7&#8243; include=&#8221;5553,5552,5551,5550,5549,5548&#8243;][bsf-info-box icon=&#8221;Defaults-exclamation-circle&#8221; icon_size=&#8221;32&#8243; pos=&#8221;left&#8221;]\n<h2 class=\"widget-title\"><strong>A) Newsletter bestellen<\/strong><\/h2>\n<p>Immer gut informiert sein, verpassen Sie keine Neuigkeiten mehr! Mit unserem Newsletter-Service erhalten Sie stets aktuelle Informationen rund um unsere Kanzlei und dies bequem per E-Mail (z.B. ge\u00e4nderte \u00d6ffnungszeiten usw.). Selbstverst\u00e4ndlich k\u00f6nnen Sie sich jederzeit problemlos vom Newsletter wieder abmelden. Am Ende eines jeden Newsletters finden Sie einen entsprechenden Abmeldelink. Geben Sie dazu einfach Ihre E-Mail Adresse ein&#8230;<\/p>\n<div><\/div>\n<h2 class=\"widget-title\"><strong>B) Informationsbrief abonnieren<\/strong><\/h2>\n<div class=\"textwidget\">\n<p>Bequem per E-Mail. Zur Anmeldung einfach Ihre E-Mailadresse eingeben und schon bekommen Sie die aktuellste Version unseres Informationsbriefes zugesandt.<br \/>\n<strong>Ihr Vorteil bei Registrierung: Sie erhalten diesen immer aktuell zum Anfang<\/strong> <strong>eines jeden Monats.<\/strong><\/p>\n<div><\/div>\n<h2 class=\"widget-title\"><strong>C) Blog via E-Mail abonnieren<\/strong><\/h2>\n<form id=\"subscribe-blog-blog_subscription-2\" accept-charset=\"utf-8\" action=\"#\" method=\"post\">\n<div id=\"subscribe-text\">\n<p>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":"Giderler &#8211; Egzersiz liderleri &#8211; E\u011fitmenler &#8211; E\u011fitimciler &#8211; S\u00fcperviz\u00f6rler [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Ber\u00fccksichtigung von Aufwendungen eines \u00dcbungsleiters \" alignment=\"left\" margin_design_tab_text=\"\"][\/ultimate_heading][vc_separator style=\"shadow\"]Gelir e\u011fitmen, \u00f6\u011fretici, e\u011fitici, denetleyici olarak veya sanatsal faaliyetlerden ya da ya\u015fl\u0131, hasta veya engelli ki\u015filerin bak\u0131m\u0131ndan istihdam edilenler i\u00e7in miktar\u0131na 2.400 Euro vergiden muafe\u011fer faaliyet yar\u0131 zamanl\u0131 ve kamu hukukuna tabi bir t\u00fczel...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,833,828],"tags":[838],"class_list":["post-9643","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-egitmen","category-giderler","tag-egitmen"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9643","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=9643"}],"version-history":[{"count":14,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9643\/revisions"}],"predecessor-version":[{"id":9831,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9643\/revisions\/9831"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=9643"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=9643"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=9643"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}