{"id":9733,"date":"2018-06-21T08:00:33","date_gmt":"2018-06-21T06:00:33","guid":{"rendered":"https:\/\/tunal-stb.de\/bedelsiz-olarak-verilen-miras-yoluyla-intikal-eden-insaat-hakkinin-satisi-vergiye-tabi-degildir\/"},"modified":"2023-07-21T09:34:11","modified_gmt":"2023-07-21T07:34:11","slug":"bedelsiz-olarak-verilen-miras-yoluyla-intikal-eden-insaat-hakkinin-satisi-vergiye-tabi-degildir","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/bedelsiz-olarak-verilen-miras-yoluyla-intikal-eden-insaat-hakkinin-satisi-vergiye-tabi-degildir\/","title":{"rendered":"Bedelsiz olarak verilen miras yoluyla intikal eden in\u015faat hakk\u0131n\u0131n sat\u0131\u015f\u0131 vergiye tabi de\u011fildir"},"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>Bedelsiz olarak verilen miras yoluyla ge\u00e7en in\u015faat haklar\u0131n\u0131n elden \u00e7\u0131kar\u0131lmas\u0131<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=&#8221;5499&#8243; img_size=&#8221;full&#8221;][ultimate_heading main_heading=&#8221;Ver\u00e4u\u00dferung eines unentgeltlich bestellten Erbbaurechts nicht steuerpflichtig&#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>\u00d6zel bir m\u00fclk\u00fcn elden \u00e7\u0131kar\u0131lmas\u0131ndan elde edilen kazan\u00e7<\/h2>\n<p>m\u00fclk sat\u0131\u015ftan \u00f6nceki son 10 y\u0131l i\u00e7inde edinilmi\u015fse, \u00a7 23 EStG kapsam\u0131nda gelir vergisine tabi olabilir. Prensip olarak, miras yoluyla ge\u00e7en bir in\u015faat hakk\u0131 da bu anlamda &#8220;gayrimenkul&#8221; olarak kabul edilir. Kal\u0131tsal in\u015faat hakk\u0131n\u0131n ba\u015flang\u0131\u00e7ta (bedelsiz olarak) yarat\u0131lmas\u0131 ve daha sonra \u00fczerine in\u015fa edilen bir bina ile birlikte sat\u0131lmas\u0131 halinde, bu i\u015flemin \u00f6zel bir sat\u0131\u015f i\u015flemi olarak vergilendirilip vergilendirilemeyece\u011fi sorusu ortaya \u00e7\u0131kmaktad\u0131r.<\/p>\n<p>&nbsp;<\/p>\n<h2>Buna kar\u015f\u0131l\u0131k<\/h2>\n<p>Vergi makamlar\u0131n\u0131n g\u00f6r\u00fc\u015f\u00fcn\u00fcn aksine, Federal Mali Mahkeme (tek ba\u015f\u0131na) (zemin kiras\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda) miras b\u0131rak\u0131labilir bir in\u015faat hakk\u0131n\u0131n olu\u015fturulmas\u0131n\u0131n <strong>bir &#8220;iktisap&#8221;<\/strong> te\u015fkil etmedi\u011fine ve bu nedenle Madde 23 EStG h\u00fck\u00fcmleri kapsam\u0131na girmedi\u011fine karar vermi\u015ftir. Miras kalan yap\u0131 hakk\u0131 sahibinin daha sonra in\u015fa etti\u011fi bina da sat\u0131\u015f i\u015flemine dahil edilmeyece\u011finden, &#8220;geli\u015ftirilmi\u015f&#8221; miras kalan yap\u0131 hakk\u0131n\u0131n sat\u0131\u015f\u0131ndan elde edilen k\u00e2r vergiden muaf kalacakt\u0131r.<\/p>\n<p>Bu durumun, in\u015fa edilmi\u015f bir bina ile kal\u0131tsal bir in\u015faat hakk\u0131n\u0131n (bedel kar\u015f\u0131l\u0131\u011f\u0131nda) edinilmesi durumunda ge\u00e7erli olmad\u0131\u011f\u0131 unutulmamal\u0131d\u0131r; bu durumda, temelde \u00a7 23 EStG anlam\u0131nda bir edinim s\u00f6z konusudur, b\u00f6ylece 10 y\u0131l i\u00e7inde m\u00fcteakip bir sat\u0131\u015f durumunda gelir vergisi ortaya \u00e7\u0131kabilir.<\/p>\n<p>&nbsp;<\/p>\n<p><em><strong>(Bu konuda daha fazla yorum ve bilgi 06\/2018 say\u0131l\u0131 bilgilendirme mektubumuzun 5. 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:1529322225860-75b58924-d997-3&#8243; include=&#8221;5553,5552,5551,5550,5549,5548&#8243;][bsf-info-box icon=&#8221;Defaults-bullhorn&#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! 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Prensip olarak, miras yoluyla ge\u00e7en bir in\u015faat hakk\u0131 da...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,876,877],"tags":[880],"class_list":["post-9733","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-leasehold-tr","category-oezel-satis-islemleri","tag-leasehold-tr"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9733","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=9733"}],"version-history":[{"count":5,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9733\/revisions"}],"predecessor-version":[{"id":9821,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9733\/revisions\/9821"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=9733"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=9733"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=9733"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}