{"id":9662,"date":"2018-06-18T08:32:26","date_gmt":"2018-06-18T06:32:26","guid":{"rendered":"https:\/\/tunal-stb.de\/bakim-egitim-veya-oegretim-ihtiyaclari-icin-oedenegin-aktarilmasi\/"},"modified":"2023-07-21T09:34:14","modified_gmt":"2023-07-21T07:34:14","slug":"bakim-egitim-veya-oegretim-ihtiyaclari-icin-oedenegin-aktarilmasi","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/bakim-egitim-veya-oegretim-ihtiyaclari-icin-oedenegin-aktarilmasi\/","title":{"rendered":"Bak\u0131m, e\u011fitim veya \u00f6\u011fretim ihtiya\u00e7lar\u0131 i\u00e7in \u00f6dene\u011fin aktar\u0131lmas\u0131"},"content":{"rendered":"

Transfer – \u00f6denek – bak\u0131m ihtiyac\u0131 – e\u011fitim ihtiyac\u0131 – \u00f6\u011fretim ihtiyac\u0131<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”\u00dcbertragung des Freibetrags f\u00fcr Betreuungs-, Erziehungs- oder Ausbildungsbedarf” alignment=”left” margin_design_tab_text=””][\/ultimate_heading][vc_separator style=”shadow”]

\u00c7ocuk yard\u0131m\u0131na ek olarak<\/h2>\n

(ebeveyn ba\u015f\u0131na 2.394 Euro), \u00e7ocu\u011fun asgari ge\u00e7imini vergiden muaf hale getirmeyi ama\u00e7layan, ebeveyn ba\u015f\u0131na 1.320 Euro tutar\u0131nda bak\u0131m ve yeti\u015ftirme veya e\u011fitim ihtiyac\u0131 i\u00e7in bir \u00f6denek dikkate al\u0131n\u0131r. Vergiden muaf \u00f6denek, ayr\u0131 ya\u015fayan ya da bo\u015fanm\u0131\u015f e\u015fler ve re\u015fit<\/strong> olmayan \u00e7ocuklar i\u00e7in evli olmayan ebeveynler s\u00f6z konusu oldu\u011funda, ba\u015fvuru \u00fczerine \u00e7ocu\u011fun evinde kay\u0131tl\u0131 oldu\u011fu ebeveyne aktar\u0131labilir.<\/p>\n

 <\/p>\n

\u00c7ocu\u011fun yan\u0131nda kay\u0131tl\u0131 olmad\u0131\u011f\u0131 ebeveyn,<\/h2>\n

\u00c7ocuk bak\u0131m masraflar\u0131n\u0131 \u00fcstleniyorsa veya \u00e7ocu\u011fa \u00f6nemsiz<\/strong> say\u0131lmayacak \u00f6l\u00e7\u00fcde d\u00fczenli olarak bak\u0131yorsa, transfere itiraz edebilir. Vergi makamlar\u0131n\u0131n g\u00f6r\u00fc\u015f\u00fcne g\u00f6re, hafta sonlar\u0131 ve tatillerde d\u00fczenli ileti\u015fim konusunda mahkeme veya mahkeme d\u0131\u015f\u0131 bir anla\u015fma varsa, genellikle \u00f6nemsiz olmayan bir kapsam varsay\u0131l\u0131r.<\/p>\n

Federal Mali Mahkeme<\/h2>\n

yak\u0131n tarihli bir karar\u0131nda, di\u011fer ebeveynin \u00e7ocu\u011fa – \u00f6nceden belirlenmi\u015f – b\u00fcy\u00fck \u00f6l\u00e7\u00fcde d\u00fczenli bir bak\u0131m ritminde ortalama %10<\/strong> ‘luk bir payla bakmas\u0131 halinde bak\u0131m\u0131n \u00f6nemsiz olmad\u0131\u011f\u0131na h\u00fckmetmi\u015ftir.<\/p>\n

Karara konu olan olayda, \u00e7ocu\u011fun babas\u0131 iki o\u011fluna iki haftada bir hafta sonlar\u0131nda ve tatil d\u00f6neminin yar\u0131s\u0131nda d\u00fczenli olarak bakm\u0131\u015ft\u0131r. Bu bak\u0131m d\u00fczenlemesi \u00e7ocu\u011fun annesiyle \u00f6nceden kararla\u015ft\u0131r\u0131lm\u0131\u015ft\u0131.<\/p>\n

Mahkeme, gerekli yeknesakl\u0131\u011f\u0131n sa\u011fland\u0131\u011f\u0131n\u0131, ayr\u0131ca bak\u0131m pay\u0131n\u0131n a\u00e7\u0131k\u00e7a %10’un \u00fczerinde oldu\u011funu de\u011ferlendirmi\u015ftir. Bu nedenle anne, baban\u0131n bak\u0131m ve e\u011fitim veya \u00f6\u011fretim ihtiya\u00e7lar\u0131 i\u00e7in orant\u0131l\u0131 \u00f6dene\u011finin kendisine aktar\u0131lmas\u0131n\u0131 sa\u011flayamam\u0131\u015ft\u0131r.<\/p>\n

 <\/p>\n

(Bu konuda daha fazla yorum ve bilgi 06\/2018 say\u0131l\u0131 bilgilendirme mektubumuzun 6. maddesinde bulunabilir).<\/strong><\/em><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>

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