{"id":9956,"date":"2018-09-03T09:01:15","date_gmt":"2018-09-03T07:01:15","guid":{"rendered":"https:\/\/tunal-stb.de\/yerel-kira-icin-doeseme-ek-uecreti\/"},"modified":"2023-07-21T09:35:20","modified_gmt":"2023-07-21T07:35:20","slug":"yerel-kira-icin-doeseme-ek-uecreti","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/yerel-kira-icin-doeseme-ek-uecreti\/","title":{"rendered":"Yerel kira i\u00e7in d\u00f6\u015feme ek \u00fccreti"},"content":{"rendered":"

D\u00f6\u015feme ek \u00fccreti – yerel kira<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”M\u00f6blierungszuschlag bei orts\u00fcblicher Miete” alignment=”left”][\/ultimate_heading][vc_separator style=”shadow”]

E\u011fer ba\u015flang\u0131\u00e7ta<\/h2>\n

Bir kirac\u0131n\u0131n kirac\u0131l\u0131k s\u00fcresince kiralad\u0131\u011f\u0131 dairede mobilyalar\u0131 varsa, bunlar da d\u00fczenli olarak kiraya verilir. \u00d6rne\u011fin, oturma odas\u0131 veya yemek odas\u0131 mobilyalar\u0131, dolaplar, hal\u0131lar ve ayn\u0131 zamanda haz\u0131r mutfaklar, buzdolaplar\u0131 veya \u00e7ama\u015f\u0131r makineleri. Mobilyal\u0131 olarak kiralanan bu daire i\u00e7in, y\u00f6rede al\u0131\u015f\u0131lagelmi\u015f kira bedeli, artan kullan\u0131m de\u011feri nedeniyle d\u00fczenli olarak bir tefri\u015fat ek \u00fccreti ile art\u0131r\u0131labilir.<\/p>\n

 <\/p>\n

Bu tefri\u015f ek \u00fccretinin anlam\u0131<\/h2>\n

(k\u0131smen) mobilyal\u0131 bir dairenin indirimli olarak, \u00f6rne\u011fin bir akrabaya b\u0131rak\u0131lmas\u0131 durumunda da vergi indiriminden yararlan\u0131labilir. \u00c7\u00fcnk\u00fc bu durumda gelire ba\u011fl\u0131 giderler ancak \u00f6denen kira kar\u015f\u0131la\u015ft\u0131rmal\u0131 kiran\u0131n en az %66’s\u0131 ise tam olarak d\u00fc\u015f\u00fclebilir. Bu durumda tefri\u015fat ek \u00fccreti, 21. maddenin 2. f\u0131kras\u0131 anlam\u0131nda yerel piyasa kiras\u0131na<\/strong> dahil edilecektir. 2 EStG dikkate al\u0131nmal\u0131d\u0131r. Bu durum, \u00f6denen kiran\u0131n, gelirle ilgili giderlerin tam olarak indirilebilmesi i\u00e7in %66’l\u0131k vergi s\u0131n\u0131r\u0131na ula\u015fmamas\u0131na yol a\u00e7abilir.<\/p>\n

 <\/p>\n

Federal Mali Mahkeme<\/h2>\n

yak\u0131n tarihli bir karar\u0131nda, bir tefri\u015fat ekinin (sadece) yerel kira endeksinden<\/strong> veya piyasada ger\u00e7ekle\u015ftirilebilir<\/strong> eklerden tespit edilebildi\u011fi takdirde dikkate al\u0131naca\u011f\u0131n\u0131; ba\u015fka<\/strong> bir \u015fekilde tespitin s\u00f6z konusu olmad\u0131\u011f\u0131n\u0131<\/strong> a\u00e7\u0131klam\u0131\u015ft\u0131r.<\/p>\n

\u00d6rne\u011fin, kira endeksi, sa\u011flanan haz\u0131r mutfak i\u00e7in y\u00fczdelik bir ek \u00fccret veya puan sistemi yoluyla bir art\u0131\u015f \u00f6ng\u00f6r\u00fcyorsa, bu art\u0131\u015f mahkemenin g\u00f6r\u00fc\u015f\u00fcne g\u00f6re piyasada al\u0131\u015f\u0131lm\u0131\u015f olarak kabul edilecektir. Kira endeksi buna ili\u015fkin herhangi bir g\u00f6sterge vermiyorsa ve yerel piyasada ger\u00e7ekle\u015ftirilebilecek bir mobilya ilavesi de belirlenemiyorsa, ilavesiz<\/strong> yerelde al\u0131\u015f\u0131lm\u0131\u015f kira bedeli belirleyici olacakt\u0131r.<\/p>\n

 <\/p>\n

(Bu konuda daha fazla yorum ve bilgi 09\/2018 say\u0131l\u0131 bilgilendirme mektubumuzun 2. 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<\/div>\n<\/div>\n[\/bsf-info-box]<\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"D\u00f6\u015feme ek \u00fccreti – yerel kira [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"M\u00f6blierungszuschlag bei orts\u00fcblicher Miete\" alignment=\"left\"][\/ultimate_heading][vc_separator style=\"shadow\"]E\u011fer ba\u015flang\u0131\u00e7ta Bir kirac\u0131n\u0131n kirac\u0131l\u0131k s\u00fcresince kiralad\u0131\u011f\u0131 dairede mobilyalar\u0131 varsa, bunlar da d\u00fczenli olarak kiraya verilir. \u00d6rne\u011fin, oturma odas\u0131 veya yemek odas\u0131 mobilyalar\u0131, dolaplar, hal\u0131lar ve ayn\u0131 zamanda haz\u0131r mutfaklar, buzdolaplar\u0131 veya \u00e7ama\u015f\u0131r makineleri. Mobilyal\u0131 olarak kiralanan bu daire i\u00e7in, y\u00f6rede...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,964,967],"tags":[969],"class_list":["post-9956","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-doeseme-ek-uecreti","category-kiralama-ve-leasing","tag-mobilya-ek-uecreti"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9956","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=9956"}],"version-history":[{"count":15,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9956\/revisions"}],"predecessor-version":[{"id":10333,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9956\/revisions\/10333"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=9956"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=9956"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=9956"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}