{"id":9734,"date":"2018-06-08T15:11:31","date_gmt":"2018-06-08T13:11:31","guid":{"rendered":"https:\/\/tunal-stb.de\/esin-sahip-oldugu-muesterek-bir-konutun-profesyonel-kullanimi\/"},"modified":"2023-07-21T09:34:07","modified_gmt":"2023-07-21T07:34:07","slug":"esin-sahip-oldugu-muesterek-bir-konutun-profesyonel-kullanimi","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/esin-sahip-oldugu-muesterek-bir-konutun-profesyonel-kullanimi\/","title":{"rendered":"E\u015fin sahip oldu\u011fu (m\u00fc\u015fterek) bir konutun profesyonel kullan\u0131m\u0131"},"content":{"rendered":"

Profesyonel kullan\u0131m – M\u00fclk – E\u015f – Daire<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Berufliche Nutzung einer im (Mit-)Eigentum des Ehepartners stehenden Wohnung” alignment=”left” margin_design_tab_text=””][\/ultimate_heading][vc_separator style=”shadow”]

\u0130\u015f veya mesleki ama\u00e7larla kullan\u0131lan gayrimenkuller i\u00e7in amortisman ve bor\u00e7 faizleri, m\u00fclk\u00fc kullanan ki\u015fi, \u00f6rne\u011fin bir dairenin sahibi olmasa bile, genellikle dikkate al\u0131nabilir; belirleyici fakt\u00f6r, masraflar\u0131 mesleki \u00e7\u0131karlar\u0131 i\u00e7in \u00fcstlenmi\u015f olmas\u0131d\u0131r.<\/p>\n

\n

E\u015fler, sadece bir<\/strong> e\u015fe ait m\u00fclk\u00fcn giderlerini “tek bir kasadan”, yani her iki e\u015fin de katk\u0131da bulundu\u011fu kredi bakiyelerinden veya ortakla\u015fa al\u0131nan kredi fonlar\u0131ndan \u00f6derse, ortakla\u015fa kar\u015f\u0131lanan giderler, m\u00fclk\u00fc profesyonel olarak kullanan mal sahibi e\u015fin gelirle ilgili giderlerinin tamam\u0131na aittir.<\/p>\n

\n

E\u015fler ortak mal sahibi<\/strong> ise<\/h2>\n

z. \u00d6rne\u011fin, gelir elde etmek i\u00e7in kullan\u0131lan bir konutta, genellikle her orta\u011f\u0131n ortak m\u00fclkiyet pay\u0131na g\u00f6re sat\u0131n alma veya \u00fcretim maliyetlerini kar\u015f\u0131lad\u0131\u011f\u0131 varsay\u0131l\u0131r. Bu durum, e\u015flerden birinin kendi kaynaklar\u0131ndan di\u011ferine g\u00f6re daha fazla katk\u0131da bulunup bulunmad\u0131\u011f\u0131na bak\u0131lmaks\u0131z\u0131n d\u00fczenli olarak ge\u00e7erlidir. Federal Maliye Mahkemesi, e\u015flerden birinin, her iki e\u015fe ait bir daireyi<\/strong> tek ba\u015f\u0131na (ev d\u0131\u015f\u0131) \u00e7al\u0131\u015fma yeri olarak kulland\u0131\u011f\u0131 \u00f6zel bir durumla ilgili olarak yak\u0131n zamanda verdi\u011fi bir kararda bu ilkeyi teyit etmi\u015ftir.<\/p>\n

\u0130htilaf konusu olayda, dairenin sat\u0131n al\u0131nmas\u0131 i\u00e7in kredi her iki e\u015f taraf\u0131ndan al\u0131nm\u0131\u015f ve faiz ve geri \u00f6demeler ortak bir hesaptan \u00f6denmi\u015ftir. Kullanan e\u015f, amortisman ve bor\u00e7 faizi giderlerinin sadece yar\u0131s\u0131n\u0131 kendi mesleki ama\u00e7lar\u0131 i\u00e7in \u00fcstlendi\u011finden, gelirle ilgili giderlerin indirilmesi ancak bu \u00f6l\u00e7\u00fcde d\u00fc\u015f\u00fcn\u00fclebilir.<\/p>\n

A\u015fa\u011f\u0131dakiler bundan etkilenmeden uygulanmaya devam edecektir:<\/h2>\n

Ortak bir dairedeki bir odan\u0131n<\/strong> e\u015flerden biri taraf\u0131ndan profesyonel olarak \u00e7al\u0131\u015fma odas\u0131<\/strong> olarak kullan\u0131lmas\u0131 halinde, \u00e7al\u0131\u015fma odas\u0131yla<\/strong> ilgili toplam masraflar gelir sahibi taraf\u0131ndan (ortak m\u00fclkiyet kotas\u0131 \u00e7er\u00e7evesinde) dikkate al\u0131nabilir; ancak “ev i\u00e7i” \u00e7al\u0131\u015fma odas\u0131yla<\/strong> ilgili k\u0131s\u0131tlamalara uyulmas\u0131 gerekebilir.<\/p>\n<\/div>\n

(Bu konuda daha fazla yorum ve bilgi 06\/2018 say\u0131l\u0131 bilgilendirme mektubumuzun 1. maddesinde bulunabilir).<\/strong><\/em><\/p>\n<\/div>\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":"Profesyonel kullan\u0131m – M\u00fclk – E\u015f – Daire [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Berufliche Nutzung einer im (Mit-)Eigentum des Ehepartners stehenden Wohnung\" alignment=\"left\" margin_design_tab_text=\"\"][\/ultimate_heading][vc_separator style=\"shadow\"]\u0130\u015f veya mesleki ama\u00e7larla kullan\u0131lan gayrimenkuller i\u00e7in amortisman ve bor\u00e7 faizleri, m\u00fclk\u00fc kullanan ki\u015fi, \u00f6rne\u011fin bir dairenin sahibi olmasa bile, genellikle dikkate al\u0131nabilir; belirleyici fakt\u00f6r, masraflar\u0131 mesleki \u00e7\u0131karlar\u0131 i\u00e7in \u00fcstlenmi\u015f olmas\u0131d\u0131r. E\u015fler, sadece...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[878,548,881],"tags":[885,883],"class_list":["post-9734","post","type-post","status-publish","format-standard","hentry","category-amortisman","category-bilgi-mektubu","category-reklam-maliyetleri","tag-duez","tag-profesyonel-kullanim"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9734","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=9734"}],"version-history":[{"count":5,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9734\/revisions"}],"predecessor-version":[{"id":9805,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9734\/revisions\/9805"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=9734"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=9734"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=9734"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}