{"id":9663,"date":"2018-05-14T09:08:00","date_gmt":"2018-05-14T07:08:00","guid":{"rendered":"https:\/\/tunal-stb.de\/gizli-kar-dagitimi-kurumun-hediye-vergisine-tabi-bir-hediyesi-degildir\/"},"modified":"2023-07-21T09:34:11","modified_gmt":"2023-07-21T07:34:11","slug":"gizli-kar-dagitimi-kurumun-hediye-vergisine-tabi-bir-hediyesi-degildir","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/gizli-kar-dagitimi-kurumun-hediye-vergisine-tabi-bir-hediyesi-degildir\/","title":{"rendered":"Gizli kar da\u011f\u0131t\u0131m\u0131, kurumun hediye vergisine tabi bir hediyesi de\u011fildir"},"content":{"rendered":"

\u00d6rt\u00fcl\u00fc kazan\u00e7 da\u011f\u0131t\u0131m\u0131 – hediye vergisine tabi – ba\u011f\u0131\u015f – \u015firket<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Verdeckte Gewinnaussch\u00fcttung keine schenkungsteuerpflichtige Zuwendung der Kapitalgesellschaft ” alignment=”left”][\/ultimate_heading][vc_separator style=”shadow”]

\u0130nter vivos ba\u011f\u0131\u015flar<\/h2>\n

“kar\u015f\u0131l\u0131ks\u0131z olarak”, yani \u00f6zellikle bedelsiz olarak verildikleri takdirde hediye vergisine tabi olabilirler (bkz. \u00a77 Para.1 Veraset Vergisi Kanunu). \u015eimdiye kadar, bir \u015firketin (GmbH) hissedar\u0131na a\u015f\u0131r\u0131 \u00f6demeler (\u00f6rne\u011fin maa\u015flar veya kira \u00f6demeleri ile ba\u011flant\u0131l\u0131 olarak) yapmas\u0131 durumunda da \u00fccretsiz bir hediyenin mevcut olup olamayaca\u011f\u0131 sorusu tart\u0131\u015f\u0131lm\u0131\u015ft\u0131r.<\/p>\n

Federal Mali Mahkeme<\/h2>\n

bu ba\u011flamda, gelir vergisi ama\u00e7lar\u0131 do\u011frultusunda bu t\u00fcr gizli kar da\u011f\u0131t\u0131mlar\u0131n\u0131n hediye vergisine tabi hediye te\u015fkil etmedi\u011fine<\/strong> karar vermi\u015fti. Bunun gerek\u00e7esi, bir \u015firketin da\u011f\u0131t\u0131mlar\u0131n\u0131n serbest\u00e7e yap\u0131lmamas\u0131, bunun yerine da\u011f\u0131t\u0131mlar\u0131n a\u00e7\u0131k veya gizli yap\u0131lmas\u0131na bak\u0131lmaks\u0131z\u0131n kurumsal ili\u015fkiye<\/strong> dayanmas\u0131d\u0131r. Ancak vergi makamlar\u0131 \u015fimdiye kadar bu i\u00e7tihad\u0131n genel olarak uygulanmas\u0131n\u0131 reddetmi\u015ftir.<\/p>\n

Yak\u0131n tarihli birka\u00e7 kararda<\/h2>\n

Federal Maliye Mahkemesi, gizli kar da\u011f\u0131t\u0131mlar\u0131n\u0131n prensip olarak \u015firketten \u00fccretsiz hediye olarak hediye vergisine tabi olmad\u0131\u011f\u0131 g\u00f6r\u00fc\u015f\u00fcn\u00fc onaylad\u0131. Bu durum, \u00f6rne\u011fin GmbH’nin a\u015f\u0131r\u0131 \u00fccreti hissedar\u0131n kendisine de\u011fil de ona yak\u0131n<\/strong> bir ki\u015fiye<\/strong> (\u00f6rne\u011fin e\u015fine) \u00f6demesi halinde de ge\u00e7erlidir. Buradaki \u00f6n ko\u015ful, hissedar\u0131n (genel m\u00fcd\u00fcr) \u015firket ile ilgili ki\u015fi aras\u0131ndaki s\u00f6zle\u015fmeye kat\u0131lmas\u0131d\u0131r, \u00e7\u00fcnk\u00fc bu durumda \u00f6deme, hissedar\u0131n \u015firket s\u00f6zle\u015fmesi kapsam\u0131ndaki haklar\u0131na ili\u015fkin olarak da yap\u0131l\u0131r.<\/p>\n

Mahkeme<\/h2>\n

Bununla birlikte, ili\u015fkili bir ki\u015fiye sa\u011flanan (kar\u015f\u0131l\u0131ks\u0131z) menfaatlerin, hissedar\u0131n<\/strong> kendisinin ili\u015fkili ki\u015fiye verdi\u011fi ve hediye vergisine tabi olan hediyeler olarak de\u011ferlendirilebilece\u011fi de a\u00e7\u0131k\u00e7a belirtilmektedir. Hissedar gelecekteki da\u011f\u0131t\u0131mlardan feragat<\/strong> etti\u011finden veya (gizli) kar da\u011f\u0131t\u0131m\u0131n\u0131n bir sonucu olarak buna kar\u015f\u0131l\u0131k gelen bir para \u00e7ekme<\/strong> i\u015flemi yapt\u0131\u011f\u0131ndan, varl\u0131klar\u0131nda bir azalma ya\u015far ve bu da ilgili taraf i\u00e7in varl\u0131klarda bir art\u0131\u015fa yol a\u00e7ar; bu da hediye vergisini tetikleyebilir.<\/p>\n

 <\/p>\n

(Bu konuda daha fazla yorum ve bilgi 05\/2018 say\u0131l\u0131 bilgilendirme mektubumuzun 3. maddesinde bulunabilir).<\/strong><\/em><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>

[vc_masonry_media_grid grid_id=”vc_gid:1526281701440-a5512ba2-cd05-4″ include=”5553,5552,5551,5550,5549,5548″][bsf-info-box icon=”Defaults-exclamation-circle” icon_size=”32″ pos=”left”]\n

A) Newsletter bestellen<\/strong><\/h2>\n

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…<\/p>\n

<\/div>\n

B) Informationsbrief abonnieren<\/strong><\/h2>\n
\n

Bequem per E-Mail. Zur Anmeldung einfach Ihre E-Mailadresse eingeben und schon bekommen Sie die aktuellste Version unseres Informationsbriefes zugesandt.
\nIhr Vorteil bei Registrierung: Sie erhalten diesen immer aktuell zum Anfang<\/strong> eines jeden Monats.<\/strong><\/p>\n

<\/div>\n

C) Blog via E-Mail abonnieren<\/strong><\/h2>\n
\n
\n

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":"\u00d6rt\u00fcl\u00fc kazan\u00e7 da\u011f\u0131t\u0131m\u0131 – hediye vergisine tabi – ba\u011f\u0131\u015f – \u015firket [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Verdeckte Gewinnaussch\u00fcttung keine schenkungsteuerpflichtige Zuwendung der Kapitalgesellschaft \" alignment=\"left\"][\/ultimate_heading][vc_separator style=\"shadow\"]\u0130nter vivos ba\u011f\u0131\u015flar “kar\u015f\u0131l\u0131ks\u0131z olarak”, yani \u00f6zellikle bedelsiz olarak verildikleri takdirde hediye vergisine tabi olabilirler (bkz. \u00a77 Para.1 Veraset Vergisi Kanunu). \u015eimdiye kadar, bir \u015firketin (GmbH) hissedar\u0131na a\u015f\u0131r\u0131 \u00f6demeler (\u00f6rne\u011fin maa\u015flar veya...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,844,712],"tags":[849,846],"class_list":["post-9663","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-gizli-kar-dagitimi","category-sirketler","tag-gizli-kar-dagitimi","tag-sirket"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9663","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=9663"}],"version-history":[{"count":12,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9663\/revisions"}],"predecessor-version":[{"id":9830,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9663\/revisions\/9830"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=9663"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=9663"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=9663"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}