{"id":9874,"date":"2018-07-23T08:50:18","date_gmt":"2018-07-23T06:50:18","guid":{"rendered":"https:\/\/tunal-stb.de\/maliyet-faktoerue-arazi-transfer-vergisi\/"},"modified":"2023-07-21T09:35:20","modified_gmt":"2023-07-21T07:35:20","slug":"maliyet-faktoerue-arazi-transfer-vergisi","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/maliyet-faktoerue-arazi-transfer-vergisi\/","title":{"rendered":"Maliyet fakt\u00f6r\u00fc arazi transfer vergisi"},"content":{"rendered":"

Arazi devir vergisi – maliyet fakt\u00f6r\u00fc – arazi al\u0131mlar\u0131 – vergi oranlar\u0131<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Kostenfaktor Grunderwerbsteuer” alignment=”left” margin_design_tab_text=””][\/ultimate_heading][vc_separator style=”shadow”]

Arazi al\u0131mlar\u0131 i\u00e7in eskiden a\u015fa\u011f\u0131dakiler ge\u00e7erliydi<\/h2>\n

sat\u0131n alma bedelinin (veya bedelin) %3,5’i oran\u0131nda tek tip emlak devir vergisi. 2007 y\u0131l\u0131ndan bu yana her bir eyalet vergi oran\u0131n\u0131 kendisi belirleyebilmektedir. Baz\u0131 durumlarda, bu durum son y\u0131llarda vergi oranlar\u0131nda ciddi bir art\u0131\u015fa yol a\u00e7m\u0131\u015ft\u0131r (07\/2018 tarihli Bilgi Notumuzdaki listeye bak\u0131n\u0131z).<\/p>\n

 <\/p>\n

Arazi devir vergisinin \u00f6nemli bir maliyet unsuru haline geldi\u011fi g\u00f6z \u00f6n\u00fcnde bulunduruldu\u011funda, a\u015fa\u011f\u0131daki hususlara dikkat \u00e7ekilmelidir:<\/p>\n

    \n
  • Temel bile\u015fenleri<\/strong> dahil olmak \u00fczere bir arsan\u0131n sat\u0131n al\u0131nmas\u0131 emlak devir vergisine tabidir ;<\/strong> bu, arsaya s\u0131k\u0131ca ba\u011fl\u0131 nesneleri, yani \u00f6zellikle bir binay\u0131<\/strong> i\u00e7erir. Envanter<\/strong> gibi iktisap nesnesine ekonomik olarak hizmet eden ta\u015f\u0131n\u0131r nesneler (aksesuar olarak adland\u0131r\u0131l\u0131r) gayrimenkul\u00fcn bir par\u00e7as\u0131 olarak say\u0131lmaz ve dolay\u0131s\u0131yla gayrimenkul devir vergisi i\u00e7in de\u011ferlendirmenin temelini olu\u015fturmaz<\/strong>.
    \n\u00d6rne\u011fin, mobilya, mutfak ekipman\u0131 veya \u00e7\u0131kar\u0131labilir tente gibi sat\u0131lan mobilyalar da buna dahildir. S\u00f6z konusu envanterin sat\u0131n alma s\u00f6zle\u015fmesinde ayr\u0131<\/strong> olarak listelenmesi ve bunun i\u00e7in ayr\u0131 bir fiyat belirlenmesi halinde, bu de\u011fer emlak devir vergisine tabi toplam bedelden d\u00fc\u015f\u00fclebilir. Envanterin de\u011feri makul bir tutarda de\u011ferlendirilebilir; baz\u0131 vergi makamlar\u0131, toplam sat\u0131n alma fiyat\u0131n\u0131n %15’ini a\u015fmamas\u0131 halinde ger\u00e7ek\u00e7i bir \u015fekilde tahmin edilen tutar\u0131 d\u00fczenli olarak kabul etmektedir.<\/li>\n<\/ul>\n

     <\/p>\n

      \n
    • Bir konut kompleksinde bir kat m\u00fclkiyeti edinirken bak\u0131m rezervindeki<\/strong> bir pay da devral\u0131n\u0131rsa, buna atfedilebilen ve g\u00f6sterilen sat\u0131n alma fiyat\u0131 da \u015fimdiye kadar emlak transfer vergisi i\u00e7in matrahtan d\u00fc\u015f\u00fclebilirdi. Ancak K\u00f6ln Mali Mahkemesi’nin bu uygulamay\u0131 reddetmesinin ard\u0131ndan, Federal Mali Mahkeme’nin yak\u0131nda bu konuda bir pozisyon almas\u0131 gerekecek. Bu soru nihai olarak a\u00e7\u0131kl\u0131\u011fa kavu\u015fturuluncaya kadar, ilgili bir kalem, gerekirse, ihtiyati tedbir olarak m\u00fclk sat\u0131n alma s\u00f6zle\u015fmesinde ayr\u0131 olarak g\u00f6sterilmeye devam edilmelidir; vergi dairesi arazi devir vergisi ama\u00e7lar\u0131 i\u00e7in rezervi dahil ederse, Federal Mali Mahkeme’nin karar\u0131na kadar de\u011ferlendirmenin a\u00e7\u0131k tutulup tutulamayaca\u011f\u0131 incelenmelidir.<\/li>\n<\/ul>\n

      (Bu konuda daha fazla yorum ve bilgi 07\/2018 say\u0131l\u0131 bilgilendirme mektubumuzun 7. maddesinde bulunabilir).<\/strong><\/em><\/p>\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":"Arazi devir vergisi – maliyet fakt\u00f6r\u00fc – arazi al\u0131mlar\u0131 – vergi oranlar\u0131 [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Kostenfaktor Grunderwerbsteuer\" alignment=\"left\" margin_design_tab_text=\"\"][\/ultimate_heading][vc_separator style=\"shadow\"]Arazi al\u0131mlar\u0131 i\u00e7in eskiden a\u015fa\u011f\u0131dakiler ge\u00e7erliydi sat\u0131n alma bedelinin (veya bedelin) %3,5’i oran\u0131nda tek tip emlak devir vergisi. 2007 y\u0131l\u0131ndan bu yana her bir eyalet vergi oran\u0131n\u0131 kendisi belirleyebilmektedir. Baz\u0131 durumlarda, bu durum son y\u0131llarda vergi...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[921,548,922,920],"tags":[923],"class_list":["post-9874","post","type-post","status-publish","format-standard","hentry","category-bakim-rezervi","category-bilgi-mektubu","category-envanter","category-gayrimenkul-devir-vergisi","tag-arazi-devir-vergisi"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9874","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=9874"}],"version-history":[{"count":5,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9874\/revisions"}],"predecessor-version":[{"id":10320,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9874\/revisions\/10320"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=9874"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=9874"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=9874"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}