{"id":9999,"date":"2018-10-29T09:16:11","date_gmt":"2018-10-29T08:16:11","guid":{"rendered":"https:\/\/tunal-stb.de\/bakim-giderleri-ara-sira-yapilan-oedemeler-icin-orantili-indirim\/"},"modified":"2023-07-21T09:35:20","modified_gmt":"2023-07-21T07:35:20","slug":"bakim-giderleri-ara-sira-yapilan-oedemeler-icin-orantili-indirim","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/bakim-giderleri-ara-sira-yapilan-oedemeler-icin-orantili-indirim\/","title":{"rendered":"Bak\u0131m giderleri, “ara s\u0131ra” yap\u0131lan \u00f6demeler i\u00e7in orant\u0131l\u0131 indirim"},"content":{"rendered":"

Bak\u0131m giderleri – orant\u0131l\u0131 indirim – “ara s\u0131ra” yap\u0131lan \u00f6demeler<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Unterhaltsaufwendungen: Anteilige K\u00fcrzung bei \u201egelegentlichen\u201c Zahlungen” alignment=”left” margin_design_tab_text=””][\/ultimate_heading][vc_separator css=”.vc_custom_1540796570528{margin-bottom: 10% !important;}”]

Bak\u0131m \u00f6demeleri<\/h2>\n

Yasal olarak bakmakla y\u00fck\u00fcml\u00fc olunan ki\u015filere (\u00f6rne\u011fin 25 ya\u015f\u0131ndan b\u00fcy\u00fck \u00e7ocuklar veya ebeveynler) yap\u0131lan \u00f6demeler, prensip olarak takvim y\u0131l\u0131 ba\u015f\u0131na 9.000 Euro’ya (2019’dan itibaren muhtemelen 9.168 Euro) kadar ola\u011fan\u00fcst\u00fc bir y\u00fck olarak vergi ama\u00e7lar\u0131 i\u00e7in dikkate al\u0131nabilir. Muhta\u00e7 ki\u015finin kendi geliri ve yard\u0131mlar\u0131, 624 Euro’yu a\u015ft\u0131\u011f\u0131 \u00f6l\u00e7\u00fcde azami miktar\u0131 azalt\u0131r (bkz. Madde 33a (1) EStG).<\/p>\n

\u0130lgili nafaka giderlerinin sadece nafaka \u00f6demesinin yap\u0131ld\u0131\u011f\u0131 takvim y\u0131l\u0131nda nafaka alacakl\u0131s\u0131n\u0131n mevcut <\/strong>ya\u015fam ihtiya\u00e7lar\u0131n\u0131 kar\u015f\u0131lamaya y\u00f6nelik ve uygun oldu\u011fu \u00f6l\u00e7\u00fcde talep edilebilece\u011fi unutulmamal\u0131d\u0131r. Y\u0131l boyunca yap\u0131lmayan tek seferlik veya ara s\u0131ra yap\u0131lan \u00f6demelerde, azami nafaka miktar\u0131 orant\u0131l\u0131 olarak azalt\u0131l\u0131r (bkz. \u00a7 33a paragraf 3 EStG). Federal Maliye Mahkemesi’nin yak\u0131n tarihli bir karar\u0131nda da teyit etti\u011fi \u00fczere, nafaka \u00f6demelerinin yaln\u0131zca bir takvim y\u0131l\u0131 i\u00e7inde yap\u0131lmas\u0131 halinde bu d\u00fczenleme dezavantajlara yol a\u00e7abilir.<\/p>\n

 <\/p>\n

Mahkemeye g\u00f6re<\/h2>\n

Nafaka giderleri ancak nafaka hakk\u0131 olan ki\u015finin “g\u00fcncel” ihtiya\u00e7lar\u0131na hizmet ediyorsa uygun kabul edilir. Dolay\u0131s\u0131yla, \u00f6demenin \u00f6deme ay\u0131ndan \u00f6nceki bir d\u00f6nemle ili\u015fkilendirilmesi<\/strong> s\u00f6z konusu<\/strong> de\u011fildir; mevcut ihtiya\u00e7lar sadece gelecekteki bir \u00f6deme ile kar\u015f\u0131lanamaz. Benzer \u015fekilde, cari y\u0131lda yap\u0131lan nafaka \u00f6demelerinin, al\u0131c\u0131n\u0131n takvim y\u0131l\u0131n\u0131n bitiminden sonraki<\/strong> gelecekteki ihtiya\u00e7lar\u0131 g\u00f6z \u00f6n\u00fcnde bulundurularak – bir “avans \u00f6demesi” olarak – yap\u0131ld\u0131\u011f\u0131 \u00f6l\u00e7\u00fcde dikkate al\u0131nmas\u0131 m\u00fcmk\u00fcn de\u011fildi<\/strong>.<\/p>\n

\u00d6rnek durumda
\n (buradan \u00fccretsiz olarak indirilebilen 10\/18 say\u0131l\u0131 Bilgi Notumuza bak\u0131n\u0131z)<\/strong>
\n<\/em> Bu nedenle \u00f6denen 3.000 avronun sadece 976 avrosu 2018 y\u0131l\u0131nda dikkate al\u0131nabilir.
\nBir sonraki y\u0131l olan 2019’da da bak\u0131m giderleri sadece Nisan ay\u0131ndan itibaren, yani sadece 9 ay boyunca, toplam 3.056 Avro olarak muhasebele\u015ftirilecektir.<\/p>\n

D\u00fczenli olarak yap\u0131lmayan (bireysel) \u00f6demeler s\u00f6z konusu oldu\u011funda, \u00f6rnekte oldu\u011fu gibi bak\u0131m giderlerinin vergi a\u00e7\u0131s\u0131ndan kaybolmamas\u0131 i\u00e7in m\u00fcmk\u00fcnse Ocak ay\u0131nda yap\u0131lmas\u0131na \u00f6zen g\u00f6sterilmelidir.<\/p>\n

 <\/p>\n

(Bu konuda daha fazla yorum, bilgi ve \u00f6rnek 10\/2018 say\u0131l\u0131 bilgilendirme mektubumuzun 8. 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<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n[\/bsf-info-box]<\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Bak\u0131m giderleri – orant\u0131l\u0131 indirim – “ara s\u0131ra” yap\u0131lan \u00f6demeler [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Unterhaltsaufwendungen: Anteilige K\u00fcrzung bei \u201egelegentlichen\u201c Zahlungen\" alignment=\"left\" margin_design_tab_text=\"\"][\/ultimate_heading][vc_separator css=\".vc_custom_1540796570528{margin-bottom: 10% !important;}\"]Bak\u0131m \u00f6demeleri Yasal olarak bakmakla y\u00fck\u00fcml\u00fc olunan ki\u015filere (\u00f6rne\u011fin 25 ya\u015f\u0131ndan b\u00fcy\u00fck \u00e7ocuklar veya ebeveynler) yap\u0131lan \u00f6demeler, prensip olarak takvim y\u0131l\u0131 ba\u015f\u0131na 9.000 Euro’ya (2019’dan itibaren muhtemelen 9.168 Euro) kadar ola\u011fan\u00fcst\u00fc bir...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[976,548,703],"tags":[978],"class_list":["post-9999","post","type-post","status-publish","format-standard","hentry","category-bakim-giderleri","category-bilgi-mektubu","category-olaganuestue-yuekler","tag-bakim-giderleri"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9999","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=9999"}],"version-history":[{"count":4,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9999\/revisions"}],"predecessor-version":[{"id":10228,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9999\/revisions\/10228"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=9999"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=9999"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=9999"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}