{"id":9758,"date":"2018-06-14T08:00:27","date_gmt":"2018-06-14T06:00:27","guid":{"rendered":"https:\/\/tunal-stb.de\/aile-evi-icin-veraset-vergisi-muafiyeti-muelkiyet-degil-devir-oenceligi-bildirimi\/"},"modified":"2023-07-21T09:34:17","modified_gmt":"2023-07-21T07:34:17","slug":"aile-evi-icin-veraset-vergisi-muafiyeti-muelkiyet-degil-devir-oenceligi-bildirimi","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/aile-evi-icin-veraset-vergisi-muafiyeti-muelkiyet-degil-devir-oenceligi-bildirimi\/","title":{"rendered":"Aile evi i\u00e7in veraset vergisi muafiyeti: m\u00fclkiyet de\u011fil devir \u00f6nceli\u011fi bildirimi"},"content":{"rendered":"

Veraset vergisi muafiyeti – Aile evi – Vergi dan\u0131\u015fmanl\u0131\u011f\u0131 – Holzwickede – Kamen – L\u00fcnen – Hagen – Dortmund<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Erbschaftsteuerbefreiung f\u00fcr Familienheim: Auflassungsvormerkung kein Eigentum ” alignment=”left” margin_design_tab_text=””][\/ultimate_heading][vc_separator style=”shadow”]

Sahibi taraf\u0131ndan kullan\u0131lan bir konutun devri<\/h2>\n

(aile evi olarak adland\u0131r\u0131lan) hayatta kalan e\u015fe veya \u00e7ocuklara belirli ko\u015fullar alt\u0131nda veraset vergisinden muaft\u0131r. Yasan\u0131n lafz\u0131, bir aile evinin m\u00fclkiyetinin<\/strong> veya ortak m\u00fclkiyetinin edinilmesini desteklemektedir.<\/p>\n

Bir m\u00fclk\u00fcn sat\u0131n<\/strong> al\u0131nmas\u0131 halinde, m\u00fclkiyet devrinin tapu siciline i\u015flenmesi de biraz zaman alabilir. Bu arada, al\u0131c\u0131n\u0131n alaca\u011f\u0131 genellikle tapu sicilinde \u00f6ncelikli bir devir bildirimi ile g\u00fcvence alt\u0131na al\u0131n\u0131r. E\u011fer vasiyet sahibi m\u00fclk tescil edilmeden \u00f6nce \u00f6l\u00fcrse, bunun da bir aile konutunun tercihli edinimi olup olmad\u0131\u011f\u0131 sorusu ortaya \u00e7\u0131kar. Federal Maliye Mahkemesi bu davada veraset vergisi muafiyetini reddetmi\u015ftir.<\/p>\n

 <\/p>\n

Anla\u015fmazl\u0131k durumunda<\/h2>\n

E\u015fler hen\u00fcz in\u015fa edilmemi\u015f bir kat m\u00fclkiyetini ortakla\u015fa edinmi\u015flerdir; \u00f6ncelikli devir bildirimi tescil edilmi\u015ftir. Aile ta\u015f\u0131nd\u0131ktan yar\u0131m y\u0131l sonra kar\u0131s\u0131 \u00f6lm\u00fc\u015f. M\u00fclk\u00fcn tapu siciline tescili o tarihte hen\u00fcz ger\u00e7ekle\u015fmemi\u015fti ve koca, kad\u0131n\u0131n “m\u00fclkiyet hakk\u0131n\u0131” miras yoluyla devrald\u0131.<\/p>\n

Mahkemeye g\u00f6re, \u00f6ncelikli devir bildirimi yaln\u0131zca teminat alt\u0131na al\u0131nm\u0131\u015f bir “m\u00fclk edinme talebidir”. Bununla birlikte, kanunun lafz\u0131, tescile kadar mevcut olmayan medeni hukuk kapsam\u0131nda m\u00fclkiyet veya ortak m\u00fclkiyetin edinilmesini gerektirmektedir. Bu nedenle, bir aile evi i\u00e7in vergi muafiyeti uygun de\u011fildi.<\/p>\n

 <\/p>\n

(Bu konuda daha fazla yorum ve bilgi 06\/2018 say\u0131l\u0131 bilgilendirme mektubumuzun 3. maddesinde bulunabilir).<\/strong><\/em><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>

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