{"id":9879,"date":"2018-07-19T07:00:30","date_gmt":"2018-07-19T05:00:30","guid":{"rendered":"https:\/\/tunal-stb.de\/veraset-vergisi-zararli-idari-varliklar-olarak-menkul-kiymetler\/"},"modified":"2023-07-21T09:35:19","modified_gmt":"2023-07-21T07:35:19","slug":"veraset-vergisi-zararli-idari-varliklar-olarak-menkul-kiymetler","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/veraset-vergisi-zararli-idari-varliklar-olarak-menkul-kiymetler\/","title":{"rendered":"Veraset vergisi: Zararl\u0131 idari varl\u0131klar olarak menkul k\u0131ymetler"},"content":{"rendered":"

Veraset vergisi – menkul k\u0131ymetler – zararl\u0131 idari varl\u0131klar<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Erbschaftsteuer: Wertpapiere als sch\u00e4dliches Verwaltungsverm\u00f6gen” alignment=”left” margin_design_tab_text=””][\/ultimate_heading][vc_separator style=”shadow”]

Mevcut veraset ve intikal vergisi kanunu, ticari varl\u0131klar i\u00e7in \u00f6zel bir ayr\u0131cal\u0131kl\u0131 muamele \u00f6ng\u00f6rmektedir (bkz. \u00a7 13a ErbStG ile ba\u011flant\u0131l\u0131 olarak \u00a7 13b paragraf 1 no. 1 ila 3). \u00d6rne\u011fin mevduat, finansal kaynaklar ve menkul k\u0131ymet hesaplar\u0131 gibi k\u00f6t\u00fcye kullan\u0131mlar\u0131 \u00f6nlemek amac\u0131yla, i\u015fletme varl\u0131klar\u0131 genellikle sadece s\u0131n\u0131rl\u0131 \u00f6l\u00e7\u00fcde vergi indiriminden yararlanabilir. Bu s\u00f6zde (net) idari varl\u0131klar, yaln\u0131zca %10’luk bir s\u0131n\u0131ra kadar vergiden muaf i\u015fletme varl\u0131klar\u0131na dahil edilir. Ancak bu durum sadece vasiyet\u00e7inin \u00f6l\u00fcm\u00fcnden \u00f6nceki son 2 y\u0131l boyunca veya hediye zaman\u0131ndan \u00f6nce devredilen i\u015f varl\u0131klar\u0131na ait olan idari varl\u0131klar i\u00e7in ge\u00e7erlidir.<\/p>\n

M\u00fcnster Mali Mahkemesi, vasiyet\u00e7inin \u00f6l\u00fcm\u00fcnden \u00f6nceki 2 y\u0131l i\u00e7inde sadece yeniden yap\u0131land\u0131r\u0131lan menkul k\u0131ymetlerin bile en ba\u015f\u0131ndan itibaren zararl\u0131 “gen\u00e7” idari varl\u0131klar olarak de\u011ferlendirilece\u011fine ve dolay\u0131s\u0131yla %10’luk s\u0131n\u0131r \u00e7er\u00e7evesinde dikkate al\u0131namayaca\u011f\u0131na karar vermi\u015ftir.<\/p>\n

\u0130htilaf konusu olayda, i\u015fletme varl\u0131klar\u0131na dahil edilen Federal tahvil ve senetler nihai vadeye ula\u015fm\u0131\u015f ve \u00f6l\u00fcm tarihinden \u00f6nceki son 2 y\u0131l i\u00e7inde ba\u015fka yat\u0131r\u0131mlarla de\u011fi\u015ftirilmi\u015ftir; sonu\u00e7 olarak idari varl\u0131klar\u0131n oran\u0131 de\u011fi\u015fmemi\u015ftir. Mahkemenin g\u00f6r\u00fc\u015f\u00fcne g\u00f6re, yaln\u0131zca miras\u0131n ger\u00e7ekle\u015fti\u011fi tarihteki idari varl\u0131k stoku<\/strong> belirleyicidir; kanunun lafz\u0131na g\u00f6re, yeniden grupland\u0131rma veya \u015firketin likidite rezervlerinden yeni sat\u0131n almalar s\u00f6z konusu olup olmad\u0131\u011f\u0131 konusunda herhangi bir ayr\u0131m yap\u0131lmayacakt\u0131r.<\/p>\n

 <\/p>\n

Vergi Mahkemesi, h\u00fckm\u00fcn amac\u0131n\u0131n k\u00f6t\u00fcye kullan\u0131lan d\u00fczenlemelerin (\u00f6rne\u011fin katk\u0131 paylar\u0131 yoluyla) \u00f6nlenmesi oldu\u011funu d\u00fc\u015f\u00fcnse de, h\u00fck\u00fcm “her bir m\u00fcnferit olayda k\u00f6t\u00fcye kullan\u0131lan bir d\u00fczenlemenin mevcut olup olmad\u0131\u011f\u0131n\u0131n incelenmesi gerekti\u011fini \u00f6ng\u00f6rmemektedir”. Bu karara kar\u015f\u0131 Federal Mali Mahkeme nezdinde temyiz ba\u015fvurusunda bulunulmu\u015ftur.<\/p>\n

 <\/p>\n

(Bu konuda daha fazla yorum ve bilgi 07\/2018 say\u0131l\u0131 bilgilendirme mektubumuzun 6. 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":"Veraset vergisi – menkul k\u0131ymetler – zararl\u0131 idari varl\u0131klar [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Erbschaftsteuer: Wertpapiere als sch\u00e4dliches Verwaltungsverm\u00f6gen\" alignment=\"left\" margin_design_tab_text=\"\"][\/ultimate_heading][vc_separator style=\"shadow\"]Mevcut veraset ve intikal vergisi kanunu, ticari varl\u0131klar i\u00e7in \u00f6zel bir ayr\u0131cal\u0131kl\u0131 muamele \u00f6ng\u00f6rmektedir (bkz. \u00a7 13a ErbStG ile ba\u011flant\u0131l\u0131 olarak \u00a7 13b paragraf 1 no. 1 ila 3). \u00d6rne\u011fin mevduat, finansal kaynaklar ve menkul k\u0131ymet...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,904,907,623],"tags":[913],"class_list":["post-9879","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-isletme-varliklari","category-menkul-kiymetler","category-miras-hediye-vergisi","tag-veraset-vergisi-tr"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9879","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=9879"}],"version-history":[{"count":7,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9879\/revisions"}],"predecessor-version":[{"id":10225,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9879\/revisions\/10225"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=9879"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=9879"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=9879"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}