{"id":12115,"date":"2025-03-04T11:43:29","date_gmt":"2025-03-04T11:43:29","guid":{"rendered":"https:\/\/bosporus24.de\/?p=12115"},"modified":"2025-04-29T14:25:07","modified_gmt":"2025-04-29T14:25:07","slug":"steuerliche-pflichten-fuer-auslaendische-unternehmen-in-deutschland","status":"publish","type":"post","link":"https:\/\/bosporus24.de\/tr\/steuerliche-pflichten-fuer-auslaendische-unternehmen-in-deutschland\/","title":{"rendered":"Almanya'daki yabanc\u0131 \u015firketler i\u00e7in vergi y\u00fck\u00fcml\u00fcl\u00fckleri"},"content":{"rendered":"

Almanya'da ekonomik olarak aktif olan yabanc\u0131 \u015firketler belirli \u015fartlar\u0131 yerine getirmelidir Vergi y\u00fck\u00fcml\u00fcl\u00fckleri<\/strong> yerine getirmek. Bunlar, \u015firketin a\u015fa\u011f\u0131daki \u00f6zelliklere sahip olup olmad\u0131\u011f\u0131na ba\u011fl\u0131d\u0131r Kurulu\u015f, daimi bir i\u015fletme veya sadece ekonomik faaliyetler (\u00f6rn. \u00e7evrimi\u00e7i ticaret)<\/strong> Almanya'da.<\/p>\n

1. Yabanc\u0131 bir \u015firket Almanya'da ne zaman vergiye tabidir?<\/strong><\/h3>\n

Yurtd\u0131\u015f\u0131nda yerle\u015fik bir \u015firket, Almanya'da vergi m\u00fckellefi olabilir:
Bir Daimi kurulu\u015f veya ba\u011fl\u0131 ortakl\u0131k<\/strong> Almanya'da
Almanya'ya ithal edilen mallar<\/strong> ve sat\u0131ld\u0131
Hizmetler i\u00e7in Alman m\u00fc\u015fteriler<\/strong> sa\u011flar
Almanya'da \u0130stihdam edilen \u00e7al\u0131\u015fanlar<\/strong>
Almanya'da m\u00fclk sahibi.<\/strong><\/p>\n

\u0130pucu:<\/strong> Almanya'da kay\u0131tl\u0131 bir ofisi olmasa bile, bir \u015firket KDV'den sorumlu olabilir!<\/p>\n

2. Yabanc\u0131 \u015firketler i\u00e7in \u00f6nemli vergi t\u00fcrleri<\/strong><\/h3>\n

a) Katma de\u011fer vergisi (KDV)<\/strong><\/h4>\n

Set:<\/strong> 19 % (g\u0131da, kitap gibi belirli \u00fcr\u00fcnler i\u00e7in 7 % azalt\u0131lm\u0131\u015ft\u0131r)
A\u015fa\u011f\u0131daki durumlarda yabanc\u0131 \u015firketler i\u00e7in y\u00fck\u00fcml\u00fcl\u00fck:<\/strong>
mallar Almanya'ya ithal edilir ve Almanya'da sat\u0131l\u0131r
hizmetler \u00f6zel m\u00fc\u015fterilere sa\u011flanmaktad\u0131r
Almanya'da bir depo kullan\u0131l\u0131yor (\u00f6rn. Amazon FBA)<\/p>\n

Katma de\u011fer vergisi kimlik numaras\u0131 (KDV kimlik no.)<\/strong><\/h4>\n
    \n
  • Topluluk i\u00e7i teslimatlar i\u00e7in gerekli<\/li>\n
  • Ba\u015fvuru i\u00e7in Federal Merkezi Vergi Dairesi (BZSt)<\/strong><\/li>\n<\/ul>\n

    Ters \u015farj prosed\u00fcr\u00fc<\/strong><\/h4>\n
      \n
    • Yard\u0131mlar bir ki\u015fiye \u00f6deniyorsa Alman \u015firketi<\/strong> sa\u011fland\u0131\u011f\u0131nda M\u00fc\u015fteriye devredilen vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc<\/strong> (sat\u0131\u015f vergisini m\u00fc\u015fteri \u00f6der).<\/li>\n<\/ul>\n

      b) Kurumlar vergisi<\/strong> (GmbH, AG gibi \u015firketler i\u00e7in)<\/h4>\n

      Set:<\/strong> 15 % + 5,5 % dayan\u0131\u015fma ek \u00fccreti
      \u015eunlar i\u00e7in ge\u00e7erlidir:<\/strong>
      Yabanc\u0131 \u015firketlerin Alman i\u015ftirakleri
      Almanya'da yerle\u015fik yabanc\u0131 \u015firketler.<\/p>\n

      c) Gelir vergisi (\u015fah\u0131s \u015firketleri ve ortakl\u0131klar i\u00e7in)<\/strong><\/h4>\n

      Set:<\/strong> 14 %'den 45 %'ye kadar a\u015famal\u0131 (kazan\u00e7 miktar\u0131na ba\u011fl\u0131 olarak)
      Almanya'da faaliyet g\u00f6steren yabanc\u0131 \u015fah\u0131s \u015firketleri veya ortakl\u0131klar i\u00e7in zorunludur.<\/strong><\/p>\n

      d) Ticaret vergisi<\/strong><\/h4>\n

      Set:<\/strong> 7-17 %, \u015fehre ba\u011fl\u0131 olarak
      Bir \u015firkete sahip \u015firketler i\u00e7in zorunlu \u00c7al\u0131\u015fma sahas\u0131<\/strong> Almanya'da
      Almanya'da \u015fubesi olmayan \u015firketler i\u00e7in ge\u00e7erli de\u011fildir.<\/strong><\/p>\n

      3. Yabanc\u0131 \u015firketler i\u00e7in vergi kayd\u0131<\/strong><\/h3>\n

      Ad\u0131m 1: Vergi dairesine vergi kayd\u0131<\/strong><\/h4>\n
        \n
      • Kay\u0131t ile Vergi kayd\u0131 i\u00e7in anket<\/strong><\/li>\n
      • Sorumlu vergi dairesi faaliyetin yerine ba\u011fl\u0131d\u0131r<\/li>\n<\/ul>\n

        Ad\u0131m 2: KDV kayd\u0131 ve KDV kimlik numaras\u0131 i\u00e7in ba\u015fvurun.<\/strong><\/h4>\n
          \n
        • At the Federal Merkezi Vergi Dairesi (BZSt)<\/strong><\/li>\n
        • Tersine tahsilat m\u00fcmk\u00fcn de\u011filse, \u015firket KDV'yi hesaplamal\u0131 ve \u00f6demelidir.<\/li>\n<\/ul>\n

          Ad\u0131m 3: Vergileri \u00f6deyin<\/strong><\/h4>\n
            \n
          • Ayl\u0131k veya \u00fc\u00e7 ayl\u0131k pe\u015fin KDV iadesi<\/li>\n
          • Y\u0131ll\u0131k vergi beyannamesi.<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"

            Ausl\u00e4ndische Unternehmen, die in Deutschland wirtschaftlich t\u00e4tig sind, m\u00fcssen bestimmte steuerliche Pflichten erf\u00fcllen. Diese h\u00e4ngen davon ab, ob das Unternehmen eine Niederlassung, eine Betriebsst\u00e4tte oder nur wirtschaftliche Aktivit\u00e4ten (z. B. […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[168,21],"tags":[],"class_list":["post-12115","post","type-post","status-publish","format-standard","hentry","category-13-steuerliche-pflichten-fuer-auslaendische-unternehmen-in-deutschland","category-firmengruendung-investition-in-deutschland"],"_links":{"self":[{"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/posts\/12115","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=12115"}],"version-history":[{"count":5,"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/posts\/12115\/revisions"}],"predecessor-version":[{"id":12536,"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/posts\/12115\/revisions\/12536"}],"wp:attachment":[{"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/media?parent=12115"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/categories?post=12115"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/tags?post=12115"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}