{"id":9877,"date":"2018-08-06T12:31:36","date_gmt":"2018-08-06T10:31:36","guid":{"rendered":"https:\/\/tunal-stb.de\/spekuelasyon-vergisi-ev-ofisinde-de-var-mi\/"},"modified":"2023-07-21T09:35:20","modified_gmt":"2023-07-21T07:35:20","slug":"spekuelasyon-vergisi-ev-ofisinde-de-var-mi","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/spekuelasyon-vergisi-ev-ofisinde-de-var-mi\/","title":{"rendered":"&#8220;Spek\u00fclasyon vergisi&#8221; ev ofisinde de var m\u0131?"},"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>&#8220;Spek\u00fclasyon vergisi&#8221; &#8211; yerel bir \u00e7al\u0131\u015fma m\u0131?<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=&#8221;5499&#8243; img_size=&#8221;full&#8221;][ultimate_heading main_heading=&#8221;\u201eSpekulationssteuer\u201c auch auf h\u00e4usliches Arbeitszimmer?&#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 arazi, binalar, daireler vb,<\/h2>\n<p>in\u015fa edilen veya sat\u0131n al\u0131nan ve daha sonra 10 y\u0131l i\u00e7inde sat\u0131lan gayrimenkuller genellikle bir vergilendirme kural\u0131na tabidir: Bundan do\u011fan karlar, \u00f6zel bir sat\u0131\u015f i\u015flemi olarak gelir vergisine tabidir; buna kar\u015f\u0131l\u0131k gelen zararlar, ayn\u0131 y\u0131ldaki benzer karlardan veya bir \u00f6nceki y\u0131ldaki veya sonraki y\u0131llardaki karlardan mahsup edilebilir.<\/p>\n<h2>Bir istisna<\/h2>\n<p>d\u00fczenli olarak, sat\u0131\u015ftan \u00f6nce belirli bir s\u00fcre boyunca sahibinin <strong>kendi<\/strong> konut ama\u00e7lar\u0131 i\u00e7in <strong>kullan\u0131lan<\/strong> m\u00fclkler i\u00e7in ge\u00e7erlidir.<\/p>\n<p>Vergi makamlar\u0131n\u0131n g\u00f6r\u00fc\u015f\u00fcn\u00fcn aksine, K\u00f6ln Mali Mahkemesi, aksi takdirde sahibinin kendi ikamet ama\u00e7lar\u0131 i\u00e7in kullan\u0131lan &#8211; ve dolay\u0131s\u0131yla bu a\u00e7\u0131dan vergiden muaf olan &#8211; bir binadaki bir ev ofisinin kullan\u0131m\u0131n\u0131n vergiye tabi olmad\u0131\u011f\u0131na karar verdi.<br \/>\n&#8211; daire <strong>orant\u0131l\u0131<\/strong> bir &#8220;spek\u00fclasyon vergisini&#8221; tetiklemez.<\/p>\n<h2>Mahkemeye g\u00f6re<\/h2>\n<p>Home ofis, \u00f6zel ya\u015fam alan\u0131na entegre oldu\u011fu ve dairenin di\u011fer b\u00f6l\u00fcmlerinden ba\u011f\u0131ms\u0131z olarak sat\u0131lamayaca\u011f\u0131 i\u00e7in ba\u011f\u0131ms\u0131z bir varl\u0131k te\u015fkil etmemektedir. Dolay\u0131s\u0131yla, ihtilaf konusu olayda, i\u00e7inde profesyonel olarak kullan\u0131lan bir \u00e7al\u0131\u015fma odas\u0131n\u0131n da bulundu\u011fu bir apartman dairesinin sat\u0131\u015f\u0131ndan elde edilen k\u00e2r tamamen vergiden muaf tutulmu\u015ftur.<\/p>\n<p>Karar temyiz edildi\u011fi i\u00e7in Federal Mali Mahkeme&#8217;nin bu konudaki karar\u0131 beklenmektedir.<\/p>\n<p><em><strong>(Bu konuda daha fazla yorum ve bilgi 08\/2018 say\u0131l\u0131 bilgilendirme mektubumuzun 2. 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:1533551326181-4ad4b69c-99c7-10&#8243; include=&#8221;6226,6225,6224&#8243;][bsf-info-box icon=&#8221;Defaults-volume-up&#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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[vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"\u201eSpekulationssteuer\u201c auch auf h\u00e4usliches Arbeitszimmer?\" alignment=\"left\" margin_design_tab_text=\"\"][\/ultimate_heading][vc_separator style=\"shadow\"]\u00d6zel arazi, binalar, daireler vb, in\u015fa edilen veya sat\u0131n al\u0131nan ve daha sonra 10 y\u0131l i\u00e7inde sat\u0131lan gayrimenkuller genellikle bir vergilendirme kural\u0131na tabidir: Bundan do\u011fan karlar, \u00f6zel bir sat\u0131\u015f i\u015flemi olarak gelir vergisine tabidir; buna kar\u015f\u0131l\u0131k gelen zararlar,...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,901,877,909],"tags":[914],"class_list":["post-9877","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-calisma","category-oezel-satis-islemleri","category-spekuelatif-islemler","tag-ev-ofis"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9877","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=9877"}],"version-history":[{"count":7,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9877\/revisions"}],"predecessor-version":[{"id":10236,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9877\/revisions\/10236"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=9877"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=9877"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=9877"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}