{"id":12087,"date":"2025-03-04T09:46:51","date_gmt":"2025-03-04T09:46:51","guid":{"rendered":"https:\/\/bosporus24.de\/?p=12087"},"modified":"2025-03-04T09:46:58","modified_gmt":"2025-03-04T09:46:58","slug":"die-wichtigsten-zoll-und-steuerabgaben-fuer-auslaendische-unternehmen-in-deutschland","status":"publish","type":"post","link":"https:\/\/bosporus24.de\/tr\/die-wichtigsten-zoll-und-steuerabgaben-fuer-auslaendische-unternehmen-in-deutschland\/","title":{"rendered":"Almanya'daki yabanc\u0131 \u015firketler i\u00e7in en \u00f6nemli g\u00fcmr\u00fck ve vergi vergileri"},"content":{"rendered":"

1. g\u00fcmr\u00fck vergileri (ithalat vergileri)<\/strong><\/h2>\n

T\u00fcrkiye'den mal ithal ederken \u00dc\u00e7\u00fcnc\u00fc \u00fclkeler (AB \u00fcyesi olmayan \u00fclkeler)<\/strong> Almanya'ya g\u00f6nderilen \u00fcr\u00fcnler genellikle g\u00fcmr\u00fck vergisine tabidir. Miktar, \u00fcr\u00fcne ve men\u015fe \u00fclkesine g\u00f6re de\u011fi\u015fir.<\/p>\n

a) G\u00fcmr\u00fck tarife ve emtia kodu (HS kodu)<\/strong><\/h3>\n
    \n
  • Her \u00fcr\u00fcn\u00fcn kendine \u00f6zg\u00fc Emtia kodu<\/strong> sonra Armonize Sistem (HS kodu)<\/strong>.<\/li>\n
  • Bu say\u0131, a\u015fa\u011f\u0131dakileri belirlemek i\u00e7in kullan\u0131l\u0131r G\u00f6rev oran\u0131<\/strong> belirlendi.<\/li>\n
  • G\u00fcmr\u00fck tarifeleri \u015fu adreste bulunabilir AB'nin TARIC sistemi<\/strong> Yukar\u0131 bak.<\/li>\n<\/ul>\n

    b) Tercihli tarifeler ve serbest ticaret anla\u015fmalar\u0131<\/strong><\/h3>\n
      \n
    • E\u011fer bir Serbest ticaret anla\u015fmas\u0131<\/strong> AB ile ihracat\u00e7\u0131 \u00fclke aras\u0131nda (\u00f6rne\u011fin Kanada, Japonya veya G\u00fcney Kore ile), AB indirimli veya g\u00fcmr\u00fcks\u00fcz ithalat<\/strong> m\u00fcmk\u00fcn olabilir.<\/li>\n
    • Bu, a\u015fa\u011f\u0131dakileri gerektirir Men\u015fe ispat belgeleri<\/strong> (\u00f6rn. EUR.1 veya tedarik\u00e7i beyan\u0131).<\/li>\n<\/ul>\n

      2. ithalat sat\u0131\u015f vergisi (EUSt)<\/strong><\/h2>\n

      Bu \u0130thalat sat\u0131\u015f vergisi (EUSt)<\/strong> mallar Almanya'ya ithal edildi\u011finde al\u0131nan bir t\u00fcr KDV'dir.<\/p>\n

        \n
      • Standart vergi oran\u0131 \u015f\u00f6yledir 19 %<\/strong>.<\/li>\n
      • \u0130ndirimli bir oran 7 %<\/strong> g\u0131da veya kitap gibi belirli \u00fcr\u00fcnler i\u00e7in ge\u00e7erlidir.<\/li>\n
      • Bu vergi, vergi m\u00fckelleflerinin Mallar\u0131n de\u011feri + g\u00fcmr\u00fck vergisi + AB s\u0131n\u0131r\u0131na kadar nakliye masraflar\u0131<\/strong> hesapland\u0131.<\/li>\n<\/ul>\n

        3. \u00d6zel t\u00fcketim vergileri<\/strong><\/h2>\n

        Belirli \u00fcr\u00fcnler i\u00e7in ek vergiler<\/strong> g\u00fcmr\u00fck ve ithalat sat\u0131\u015f vergisinin \u00f6tesine ge\u00e7mektedir. Bunlar \u015funlar\u0131 i\u00e7erir<\/p>\n

          \n
        • Enerji vergisi<\/strong> (\u00f6rn. benzin, dizel, kalorifer yak\u0131t\u0131)<\/li>\n
        • T\u00fct\u00fcn vergisi<\/strong> (\u00f6rne\u011fin sigara ve t\u00fct\u00fcn \u00fcr\u00fcnleri i\u00e7in)<\/li>\n
        • Alkol vergisi<\/strong> (\u00f6rn. bira, \u015farap, alkoll\u00fc i\u00e7kiler i\u00e7in)<\/li>\n
        • Kahve vergisi<\/strong> (kahve \u00fcr\u00fcnleri i\u00e7in)<\/li>\n<\/ul>\n

          Bu vergiler ithalattan ba\u011f\u0131ms\u0131zd\u0131r ve Almanya i\u00e7indeki sat\u0131\u015flarda da \u00f6denmelidir.<\/p>\n

          4. Almanya'da sat\u0131\u015f vergisi (katma de\u011fer vergisi)<\/strong><\/h2>\n

          Yabanc\u0131 bir \u015firket Almanya'da mal veya hizmet sat\u0131yorsa, a\u015fa\u011f\u0131daki kurumlara kay\u0131t yapt\u0131rmal\u0131d\u0131r Katma de\u011fer vergisi (KDV)<\/strong> Anla\u015ft\u0131k.<\/p>\n

          a) Yabanc\u0131 \u015firketler i\u00e7in kay\u0131t zorunlulu\u011fu<\/strong><\/h3>\n
            \n
          • E\u011fer bir \u015firket Almanya'da kal\u0131c\u0131 bir i\u015fyeri yok<\/strong> ancak orada nihai m\u00fc\u015fterilere mal sat\u0131yorsa (\u00f6rne\u011fin bir \u00e7evrimi\u00e7i ma\u011faza arac\u0131l\u0131\u011f\u0131yla), Almanya'da kay\u0131t yapt\u0131rmal\u0131d\u0131r. KDV i\u00e7in kay\u0131t olun<\/strong>.<\/li>\n
          • Kay\u0131tlar \u015fu adreste ger\u00e7ekle\u015fir Federal Merkezi Vergi Dairesi (BZSt)<\/strong>.<\/li>\n
          • Kay\u0131t olduktan sonra \u015firket bir Alman sat\u0131\u015f vergisi kimlik numaras\u0131 (USt-IdNr.)<\/strong>.<\/li>\n<\/ul>\n

            b) KDV oranlar\u0131<\/strong><\/h3>\n
              \n
            • 19 %<\/strong> Standart vergi oran\u0131 (\u00f6rne\u011fin elektronik, giyim, mobilya i\u00e7in).<\/li>\n
            • 7 %<\/strong> indirimli vergi oran\u0131 (\u00f6rne\u011fin g\u0131da, kitap, ila\u00e7 i\u00e7in).<\/li>\n<\/ul>\n

              c) Ters \u015farj prosed\u00fcr\u00fc<\/strong><\/h3>\n
                \n
              • Yabanc\u0131 bir \u015firket Alman \u015firketlerine hizmet veriyorsa, genellikle a\u015fa\u011f\u0131dakiler ge\u00e7erlidir Ters \u015farj prosed\u00fcr\u00fc<\/strong>.<\/li>\n
              • Bu durumda, Alman m\u00fc\u015fteri KDV'yi kendisi \u00f6der ve yabanc\u0131 \u015firket KDV'yi kendisi \u00f6demek zorundad\u0131r. de\u011fil<\/strong> Almanya'da kay\u0131t.<\/li>\n<\/ul>\n

                5. ticaret vergisi<\/strong><\/h2>\n

                E\u011fer yabanc\u0131 bir \u015firketin Almanya'da daimi kurulu\u015f<\/strong> var, olmal\u0131 Ticaret vergisi<\/strong> \u00d6de.<\/p>\n

                  \n
                • Miktar \u015fehre\/belediyeye g\u00f6re de\u011fi\u015fmektedir (yakla\u015f\u0131k 7 % ila 17 %<\/strong> k\u00e2r\u0131n).<\/li>\n
                • Daimi bir kurulu\u015fu olmayan \u015firketler Etkilenmedi<\/strong>.<\/li>\n<\/ul>\n

                  6. Kurumlar vergisi ve gelir vergisi<\/strong><\/h2>\n

                  Almanya'daki \u015firketin bir \u015eube veya ba\u011fl\u0131 ortakl\u0131k<\/strong> Alman yasalar\u0131na tabidir. Kurumlar vergisi<\/strong> (\u015firketler i\u00e7in) veya Gelir vergisi<\/strong> (\u015fah\u0131s \u015firketleri i\u00e7in).<\/p>\n

                    \n
                  • Kurumlar vergisi<\/strong>15 % kar + 5,5 % dayan\u0131\u015fma ek \u00fccreti.<\/li>\n
                  • Gelir vergisi<\/strong>A\u015famal\u0131 vergi 14 % ile 45 % aras\u0131ndad\u0131r (kazan\u0131lan miktara ba\u011fl\u0131 olarak).<\/li>\n<\/ul>\n

                    7. Vergi optimizasyonu i\u00e7in g\u00fcmr\u00fck prosed\u00fcrleri<\/strong><\/h2>\n

                    Yabanc\u0131 \u015firketler, g\u00fcmr\u00fck vergilerini ve har\u00e7lar\u0131 azaltmak i\u00e7in belirli G\u00fcmr\u00fck prosed\u00fcrleri<\/strong> kullanmak:<\/p>\n

                    a) G\u00fcmr\u00fck antrepo prosed\u00fcr\u00fc<\/strong><\/h3>\n
                      \n
                    • Mallar g\u00fcmr\u00fcks\u00fcz<\/strong> tek bir G\u00fcmr\u00fckl\u00fc depo<\/strong> saklanmal\u0131d\u0131r.<\/li>\n
                    • G\u00fcmr\u00fck vergileri ve har\u00e7lar yaln\u0131zca \u00fcr\u00fcn geri \u00e7ekildi\u011finde ve AB i\u00e7inde sat\u0131ld\u0131\u011f\u0131nda uygulan\u0131r.<\/li>\n<\/ul>\n

                      b) Aktif ar\u0131tma<\/strong><\/h3>\n
                        \n
                      • Mallar Almanya'da daha fazla i\u015flenirse (\u00f6rne\u011fin montaj, onar\u0131m), g\u00fcmr\u00fck vergileri ask\u0131ya al\u0131nabilir veya feragat edilebilir.<\/li>\n<\/ul>\n

                        c) Ge\u00e7ici kullan\u0131m<\/strong><\/h3>\n
                          \n
                        • E\u011fer mallar sadece zaman zaman<\/strong> Almanya'ya getirilirse (\u00f6rne\u011fin ticaret fuarlar\u0131 veya testler i\u00e7in), ithalat iptal edilebilir. vergiden muaf<\/strong> ger\u00e7ekle\u015fecek.<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"

                          1. Zollabgaben (Importz\u00f6lle) Beim Import von Waren aus Drittl\u00e4ndern (Nicht-EU-Staaten) nach Deutschland fallen in der Regel Z\u00f6lle an. Die H\u00f6he h\u00e4ngt vom Produkt und seinem Ursprungsland ab. a) Zolltarif und […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[157,155],"tags":[],"class_list":["post-12087","post","type-post","status-publish","format-standard","hentry","category-die-wichtigsten-zoll-und-steuerabgaben-fuer-auslaendische-unternehmen-in-deutschland","category-zoll-importverfahren"],"_links":{"self":[{"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/posts\/12087","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/comments?post=12087"}],"version-history":[{"count":1,"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/posts\/12087\/revisions"}],"predecessor-version":[{"id":12088,"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/posts\/12087\/revisions\/12088"}],"wp:attachment":[{"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/media?parent=12087"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/categories?post=12087"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/tags?post=12087"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}