{"id":9735,"date":"2018-07-09T08:00:30","date_gmt":"2018-07-09T06:00:30","guid":{"rendered":"https:\/\/tunal-stb.de\/eski-hayat-sigortasi-policelerinden-alinan-emekli-maaslari-vergiden-muaf-oezel-harcamalar\/"},"modified":"2023-07-21T09:34:17","modified_gmt":"2023-07-21T07:34:17","slug":"eski-hayat-sigortasi-policelerinden-alinan-emekli-maaslari-vergiden-muaf-oezel-harcamalar","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/eski-hayat-sigortasi-policelerinden-alinan-emekli-maaslari-vergiden-muaf-oezel-harcamalar\/","title":{"rendered":"&#8220;Eski&#8221; hayat sigortas\u0131 poli\u00e7elerinden al\u0131nan emekli maa\u015flar\u0131 vergiden muaf &#8211; \u00f6zel harcamalar?"},"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>Emekli maa\u015flar\u0131 &#8211; &#8220;eski&#8221; hayat sigortas\u0131 poli\u00e7eleri &#8211; vergiden muaf &#8211; \u00f6zel harcamalar<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=&#8221;5499&#8243; img_size=&#8221;full&#8221;][ultimate_heading main_heading=&#8221;Renten aus \u201ealten\u201c Lebensversicherungen steuerfrei &#8211; Sonderausgaben?&#8221; alignment=&#8221;left&#8221;][\/ultimate_heading][vc_separator style=&#8221;shadow&#8221;]<div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h2>\u015eu anda<\/h2>\n<p>Belirli \u00f6zel emeklilik sigortas\u0131 poli\u00e7elerine \u00f6denen primler sadece belirli bir oranda \u00f6zel gider olarak d\u00fc\u015f\u00fclebilir (bkz. \u00a7 10 paragraf 1 no. 2 harf b EStG); emekli maa\u015f\u0131 \u00f6dendi\u011finde, emeklilik tarihine ba\u011fl\u0131 bir oran \u00fczerinden vergilendirilir. Ba\u011f\u0131\u015f sigortas\u0131 poli\u00e7elerinin \u00f6denmesi durumunda, \u00f6deme 60 ya\u015f\u0131na ula\u015ft\u0131ktan sonra ve s\u00f6zle\u015fmenin imzalanmas\u0131ndan en az 12 y\u0131l sonra yap\u0131l\u0131rsa, gelirin yaln\u0131zca yar\u0131s\u0131 vergiye tabidir (\u00a7 20 paragraf 1 no. 6 EStG).<\/p>\n<h2>S\u00f6zle\u015fmeler i\u00e7in,<\/h2>\n<p>1 Aral\u0131k 2005 tarihinden \u00f6nce sonu\u00e7land\u0131r\u0131lm\u0131\u015fsa, bu durumlarda sermaye \u00f6dendi\u011finde gelir tamamen vergiden muaft\u0131r. Bir <strong>emeklilik opsiyonunun<\/strong> kullan\u0131lmas\u0131 halinde, bu &#8220;eski s\u00f6zle\u015fmelerden&#8221; elde edilen emekli maa\u015f\u0131, vergi makamlar\u0131 taraf\u0131ndan gelir pay\u0131 olarak adland\u0131r\u0131lan tutar \u00fczerinden vergilendirilir.<\/p>\n<h2>Baden-W\u00fcrttemberg Maliye Mahkemesi<\/h2>\n<p>bu uygulaman\u0131n kabul edilemez oldu\u011funu d\u00fc\u015f\u00fcnmektedir. Bu avantajl\u0131 &#8220;eski s\u00f6zle\u015fmeler&#8221; i\u00e7in toplu \u00f6deme tamamen vergiden muaf oldu\u011fundan, emeklilik se\u00e7ene\u011fini kullan\u0131rken sigortadan elde edilen geliri, avantajl\u0131 olmayan hayat sigortas\u0131 poli\u00e7elerinde oldu\u011fu gibi vergilendirmek hakl\u0131 de\u011fildir. Bu konu \u015fimdi Federal Mali Mahkeme taraf\u0131ndan karara ba\u011flanacakt\u0131r. O zamana kadar, &#8220;eski&#8221; hayat sigortas\u0131 poli\u00e7elerinden elde edilen emekli maa\u015flar\u0131n\u0131n vergilendirildi\u011fi gelir vergisi tarhiyatlar\u0131na, Federal Mali Mahkeme&#8217;nin bu y\u00f6nde karar vermesi halinde daha sonra vergi muafiyeti elde edebilmek i\u00e7in temyiz yoluyla itiraz edilip edilmeyece\u011fi incelenmelidir.<\/p>\n<p>&nbsp;<\/p>\n<p><em><strong>(Bu konuda daha fazla yorum ve bilgi 07\/2018 say\u0131l\u0131 bilgilendirme mektubumuzun 3. 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:1530777373245-b6b196a9-ce8d-7&#8243; include=&#8221;5553,5552,5551,5550,5549,5548&#8243;][bsf-info-box icon=&#8221;Defaults-hand-o-right&#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\u2026<\/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":"Emekli maa\u015flar\u0131 &#8211; &#8220;eski&#8221; hayat sigortas\u0131 poli\u00e7eleri &#8211; vergiden muaf &#8211; \u00f6zel harcamalar [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Renten aus \u201ealten\u201c Lebensversicherungen steuerfrei - Sonderausgaben?\" alignment=\"left\"][\/ultimate_heading][vc_separator style=\"shadow\"]\u015eu anda Belirli \u00f6zel emeklilik sigortas\u0131 poli\u00e7elerine \u00f6denen primler sadece belirli bir oranda \u00f6zel gider olarak d\u00fc\u015f\u00fclebilir (bkz. \u00a7 10 paragraf 1 no. 2 harf b EStG); emekli maa\u015f\u0131 \u00f6dendi\u011finde, emeklilik...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,882,879],"tags":[884],"class_list":["post-9735","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-emeklilik-vergisi","category-hayat-sigortasi","tag-oezel-baskilar"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9735","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=9735"}],"version-history":[{"count":5,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9735\/revisions"}],"predecessor-version":[{"id":9864,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9735\/revisions\/9864"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=9735"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=9735"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=9735"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}