{"id":2270,"date":"2015-05-22T14:09:18","date_gmt":"2015-05-22T12:09:18","guid":{"rendered":"https:\/\/www.ecovis.com\/focus-tuerkei\/?p=2270"},"modified":"2021-09-03T14:18:33","modified_gmt":"2021-09-03T12:18:33","slug":"kuecuek-oelcekli-sirketlerde-oezel-amortismanlar","status":"publish","type":"post","link":"https:\/\/www.ecovis.com\/focus-tuerkei\/kuecuek-oelcekli-sirketlerde-oezel-amortismanlar\/","title":{"rendered":"K\u00fc\u00e7\u00fck \u00f6l\u00e7ekli \u015firketler\u2019de \u00f6zel amortismanlar"},"content":{"rendered":"

Alman vergi kanuna g\u00f6re belirli b\u00fcy\u00fckl\u00fc\u011f\u00fc ge\u00e7meyen k\u00fc\u00e7\u00fck \u00f6l\u00e7ekli \u015firketlerde \u00f6zel amortismanlar vergiden d\u00fc\u015f\u00fcr\u00fclebilir. S\u00f6z konusu bu amortismanlar be\u015f y\u0131l i\u00e7erisinde kullan\u0131labilir ve toplam olarak sat\u0131n al\u0131m fiyat\u0131n\u0131n y\u00fczde 20\u00b4sidir.<\/p>\n

Ayr\u0131ca belirli kriterler i\u00e7erisinde bu t\u00fcr ticari mallar\u0131n \u00fcretilmesi veya sat\u0131n al\u0131nmas\u0131 ciddi bir \u015fekilde g\u00f6zden ge\u00e7irilmi\u015f ve bunun i\u00e7in \u00f6rne\u011fin teklifler al\u0131nm\u0131\u015f ise, \u00f6nceki y\u0131lda \u00fcr\u00fcn fiyat\u0131n\u0131n y\u00fczde 40\u2019lik miktar\u0131 vergiden d\u00fc\u015f\u00fcr\u00fclebilir. Mal\u0131n al\u0131nd\u0131\u011f\u0131 senede ise vergiden d\u00fc\u015f\u00fcr\u00fclen y\u00fczde 40\u00b4l\u0131k miktar vergiye dahil edilmektedir. Bu durumda vergisel a\u00e7\u0131dan avantaj sa\u011flanabilmesi i\u00e7in kazanc\u0131n y\u00fcksek ve d\u00fc\u015f\u00fck oldu\u011fu iki ayr\u0131 senede bu t\u00fcr imkanlardan faydalanmak m\u00fcmk\u00fcnd\u00fcr.<\/p>\n

Ancak \u00fcr\u00fcn gelecek \u00fc\u00e7 y\u0131l i\u00e7erisinde sat\u0131n al\u0131nmak zorundad\u0131r. Aksi takdirde ge\u00e7mi\u015f senenin kazanc\u0131na d\u00fc\u015f\u00fcr\u00fclen y\u00fczde 40\u00b4l\u0131k miktar eklenip y\u00fczde 6\u2019l\u0131k faiz oran\u0131yla vergilendirmek zorunlu\u011fu bulunmaktat\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"

Alman vergi kanuna g\u00f6re belirli b\u00fcy\u00fckl\u00fc\u011f\u00fc ge\u00e7meyen k\u00fc\u00e7\u00fck \u00f6l\u00e7ekli \u015firketlerde \u00f6zel amortismanlar vergiden d\u00fc\u015f\u00fcr\u00fclebilir. S\u00f6z konusu bu amortismanlar be\u015f y\u0131l i\u00e7erisinde kullan\u0131labilir ve toplam olarak sat\u0131n al\u0131m fiyat\u0131n\u0131n y\u00fczde 20\u00b4sidir. Ayr\u0131ca belirli kriterler i\u00e7erisinde bu t\u00fcr ticari mallar\u0131n \u00fcretilmesi veya sat\u0131n al\u0131nmas\u0131 ciddi bir \u015fekilde g\u00f6zden ge\u00e7irilmi\u015f ve bunun i\u00e7in \u00f6rne\u011fin teklifler al\u0131nm\u0131\u015f ise, \u00f6nceki […]<\/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":[66,67,41,68,69],"class_list":["post-2270","post","type-post","status-publish","format-standard","hentry","category-blog","tag-alman-vergi-hukuku","tag-almanya","tag-amortisman","tag-kuecuek-oelcekli-sirketler","tag-vergi-danismanligi"],"acf":[],"yoast_head":"\nK\u00fc\u00e7\u00fck \u00f6l\u00e7ekli \u015firketler\u2019de \u00f6zel amortismanlar - 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\/kuecuek-oelcekli-sirketlerde-oezel-amortismanlar\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"K\u00fc\u00e7\u00fck \u00f6l\u00e7ekli \u015firketler\u2019de \u00f6zel amortismanlar - Fokus T\u00fcrkei\" \/>\n<meta property=\"og:description\" content=\"Alman vergi kanuna g\u00f6re belirli b\u00fcy\u00fckl\u00fc\u011f\u00fc ge\u00e7meyen k\u00fc\u00e7\u00fck \u00f6l\u00e7ekli \u015firketlerde \u00f6zel amortismanlar vergiden d\u00fc\u015f\u00fcr\u00fclebilir. S\u00f6z konusu bu amortismanlar be\u015f y\u0131l i\u00e7erisinde kullan\u0131labilir ve toplam olarak sat\u0131n al\u0131m fiyat\u0131n\u0131n y\u00fczde 20\u00b4sidir. 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