{"id":2257,"date":"2015-11-03T14:02:55","date_gmt":"2015-11-03T13:02:55","guid":{"rendered":"https:\/\/www.ecovis.com\/focus-tuerkei\/?p=2257"},"modified":"2021-09-03T14:03:36","modified_gmt":"2021-09-03T12:03:36","slug":"indirilecek-giderler","status":"publish","type":"post","link":"https:\/\/www.ecovis.com\/focus-tuerkei\/indirilecek-giderler\/","title":{"rendered":"Indirilecek giderler"},"content":{"rendered":"

Alman Vergi Kanunda indirilecek giderler gelirlerin vergilendirilmesi a\u00e7\u0131sindan olduk\u00e7a \u00f6nemlidir. Bu durumda \u201cindirilecek giderler i\u015fyerinden kaynaklanan giderlerdir\u201d (\u00a7 4 IV Alman Gelir Vergi Kanunu). Bu gibi giderler ki\u015fisel giderlere kar\u015f\u0131n gelirlerden d\u00fc\u015f\u00fclebilir.<\/p>\n

Ancak her t\u00fcrl\u00fc i\u015fyeriyle ilgili olan giderler gelirlerden d\u00fc\u015f\u00fclemez. Alman Vergi Sisteminde i\u015fyeriyle ilgili olan giderlerde belirli k\u0131s\u0131tlamalar bulunmaktad\u0131r. \u00d6rne\u011fin i\u015f ile ilgili lokantada sunulan ikramlarda giderler uygun \u015fekilde d\u00fczenlenmi\u015f olan belgeler bulunmas\u0131 ko\u015fuluyla ancak y\u00fczde 70 gider olarak d\u00fc\u015f\u00fclebilir. Bunun gibi indirilemeyen giderler \u00a7 4 V Alman Vergi Kanunda say\u0131l\u0131d\u0131r.<\/p>\n

Ayr\u0131ca birtak\u0131m giderler amortisman olarak birka\u00e7 y\u0131la b\u00f6l\u00fcnerek gider olarak d\u00fc\u015f\u00fclebilir.
\nGenel olarak hert\u00fcrl\u00fc nesne i\u00e7in vergisel a\u00e7\u0131dan kullan\u0131m zaman\u0131 belirlenmi\u015ftir. Amortismanlar bu kullan\u0131m zaman\u0131ndan yola \u00e7\u0131k\u0131larak hesaplan\u0131l\u0131r. \u00d6rne\u011fin normal i\u015f i\u00e7in kullan\u0131lan ara\u00e7lar (yani \u015fahsi kullan\u0131lan arabalar, T\u0131rlar hari\u00e7) alt\u0131 y\u0131l \u00fczerinden gider olarak g\u00f6sterilmek zorundad\u0131r. Bu durumda arac\u0131n fiyat\u0131 18.000 ise, y\u0131ll\u0131k amortisman olarak d\u00fc\u015f\u00fclebilen gider 18.000\/6= 3.000 dir.<\/p>\n

Belirli nesneler ise net EUR 410\u00b4ya kadar toplam olarak ayn\u0131 y\u0131lda gider olarak d\u00fc\u015f\u00fclebilir.
\n\u00dcr\u00fcnlerin fiyatlar\u0131 net olarak EUR 150 ve EUR 1.000 aras\u0131nda ise, toplam olarak be\u015f sene \u00fczerinden gider olarak d\u00fc\u015f\u00fclebilir.<\/p>\n

Ancak ayn\u0131 sene i\u00e7erisinde iki se\u00e7enekten birine karar vermek gerekmektedir.<\/p>\n

\u00d6rne\u011fin ayn\u0131 senede al\u0131nm\u0131\u015f olan cep telefonu fiyat\u0131 net olarak EUR 400 ise ve belirli bir makina fiyat\u0131 EUR 600 net ise, birlikte be\u015f sene \u00fczerinden gider olarak d\u00fc\u015f\u00fclebilir. Bu durumda cep telefonunu EUR 410 alt\u0131nda diye ayn\u0131 senede gider olarak d\u00fc\u015f\u00fclmesi ve makinay\u0131 be\u015f sene \u00fczerinden gelirlerden indirilmesi m\u00fcmk\u00fcn de\u011fildir.<\/p>\n","protected":false},"excerpt":{"rendered":"

Alman Vergi Kanunda indirilecek giderler gelirlerin vergilendirilmesi a\u00e7\u0131sindan olduk\u00e7a \u00f6nemlidir. Bu durumda \u201cindirilecek giderler i\u015fyerinden kaynaklanan giderlerdir\u201d (\u00a7 4 IV Alman Gelir Vergi Kanunu). Bu gibi giderler ki\u015fisel giderlere kar\u015f\u0131n gelirlerden d\u00fc\u015f\u00fclebilir. Ancak her t\u00fcrl\u00fc i\u015fyeriyle ilgili olan giderler gelirlerden d\u00fc\u015f\u00fclemez. Alman Vergi Sisteminde i\u015fyeriyle ilgili olan giderlerde belirli k\u0131s\u0131tlamalar bulunmaktad\u0131r. \u00d6rne\u011fin i\u015f ile ilgili […]<\/p>\n","protected":false},"author":11,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[32],"tags":[],"class_list":["post-2257","post","type-post","status-publish","format-standard","hentry","category-blog"],"acf":[],"yoast_head":"\nIndirilecek giderler - Fokus T\u00fcrkei<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ecovis.com\/focus-tuerkei\/indirilecek-giderler\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Indirilecek giderler - Fokus T\u00fcrkei\" \/>\n<meta property=\"og:description\" content=\"Alman Vergi Kanunda indirilecek giderler gelirlerin vergilendirilmesi a\u00e7\u0131sindan olduk\u00e7a \u00f6nemlidir. Bu durumda \u201cindirilecek giderler i\u015fyerinden kaynaklanan giderlerdir\u201d (\u00a7 4 IV Alman Gelir Vergi Kanunu). Bu gibi giderler ki\u015fisel giderlere kar\u015f\u0131n gelirlerden d\u00fc\u015f\u00fclebilir. Ancak her t\u00fcrl\u00fc i\u015fyeriyle ilgili olan giderler gelirlerden d\u00fc\u015f\u00fclemez. Alman Vergi Sisteminde i\u015fyeriyle ilgili olan giderlerde belirli k\u0131s\u0131tlamalar bulunmaktad\u0131r. \u00d6rne\u011fin i\u015f ile ilgili […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.ecovis.com\/focus-tuerkei\/indirilecek-giderler\/\" \/>\n<meta property=\"og:site_name\" content=\"Fokus T\u00fcrkei\" \/>\n<meta property=\"article:published_time\" content=\"2015-11-03T13:02:55+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-09-03T12:03:36+00:00\" \/>\n<meta name=\"author\" content=\"kh_focus-tuerkei\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Verfasst von\" \/>\n\t<meta name=\"twitter:data1\" content=\"kh_focus-tuerkei\" \/>\n\t<meta name=\"twitter:label2\" content=\"Gesch\u00e4tzte Lesezeit\" \/>\n\t<meta name=\"twitter:data2\" content=\"1\u00a0Minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.ecovis.com\\\/focus-tuerkei\\\/indirilecek-giderler\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.ecovis.com\\\/focus-tuerkei\\\/indirilecek-giderler\\\/\"},\"author\":{\"name\":\"kh_focus-tuerkei\",\"@id\":\"https:\\\/\\\/www.ecovis.com\\\/focus-tuerkei\\\/#\\\/schema\\\/person\\\/b94a369ead80f55a535b019ad573b42b\"},\"headline\":\"Indirilecek giderler\",\"datePublished\":\"2015-11-03T13:02:55+00:00\",\"dateModified\":\"2021-09-03T12:03:36+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.ecovis.com\\\/focus-tuerkei\\\/indirilecek-giderler\\\/\"},\"wordCount\":292,\"articleSection\":[\"Beitr\u00e4ge mit Fokus T\u00fcrkei\"],\"inLanguage\":\"de\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.ecovis.com\\\/focus-tuerkei\\\/indirilecek-giderler\\\/\",\"url\":\"https:\\\/\\\/www.ecovis.com\\\/focus-tuerkei\\\/indirilecek-giderler\\\/\",\"name\":\"Indirilecek giderler - Fokus T\u00fcrkei\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.ecovis.com\\\/focus-tuerkei\\\/#website\"},\"datePublished\":\"2015-11-03T13:02:55+00:00\",\"dateModified\":\"2021-09-03T12:03:36+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.ecovis.com\\\/focus-tuerkei\\\/#\\\/schema\\\/person\\\/b94a369ead80f55a535b019ad573b42b\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.ecovis.com\\\/focus-tuerkei\\\/indirilecek-giderler\\\/#breadcrumb\"},\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.ecovis.com\\\/focus-tuerkei\\\/indirilecek-giderler\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.ecovis.com\\\/focus-tuerkei\\\/indirilecek-giderler\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Ecovis Global\",\"item\":\"https:\\\/\\\/www.ecovis.com\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Blog Fokus T\u00fcrkei\",\"item\":\"https:\\\/\\\/www.ecovis.com\\\/focus-tuerkei\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Indirilecek giderler\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.ecovis.com\\\/focus-tuerkei\\\/#website\",\"url\":\"https:\\\/\\\/www.ecovis.com\\\/focus-tuerkei\\\/\",\"name\":\"Ecovis.com\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.ecovis.com\\\/focus-tuerkei\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"de\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.ecovis.com\\\/focus-tuerkei\\\/#\\\/schema\\\/person\\\/b94a369ead80f55a535b019ad573b42b\",\"name\":\"kh_focus-tuerkei\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"de\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/b6ecda5d1aade4ea3b3249529c1bddf9bc259cc852a4c8ab7d6d299a5c3ab838?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/b6ecda5d1aade4ea3b3249529c1bddf9bc259cc852a4c8ab7d6d299a5c3ab838?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/b6ecda5d1aade4ea3b3249529c1bddf9bc259cc852a4c8ab7d6d299a5c3ab838?s=96&d=mm&r=g\",\"caption\":\"kh_focus-tuerkei\"},\"url\":\"https:\\\/\\\/www.ecovis.com\\\/focus-tuerkei\\\/author\\\/kh_focus-tuerkei\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Indirilecek giderler - Fokus T\u00fcrkei","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.ecovis.com\/focus-tuerkei\/indirilecek-giderler\/","og_locale":"de_DE","og_type":"article","og_title":"Indirilecek giderler - Fokus T\u00fcrkei","og_description":"Alman Vergi Kanunda indirilecek giderler gelirlerin vergilendirilmesi a\u00e7\u0131sindan olduk\u00e7a \u00f6nemlidir. 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