{"id":4631,"date":"2025-01-02T11:32:54","date_gmt":"2025-01-02T10:32:54","guid":{"rendered":"https:\/\/ra-cocron.de\/news\/miras-tasfiye-masraflari\/"},"modified":"2026-04-14T03:51:29","modified_gmt":"2026-04-14T01:51:29","slug":"miras-tasfiye-masraflari","status":"publish","type":"news","link":"https:\/\/ra-cocron.de\/tr\/news\/miras-tasfiye-masraflari\/","title":{"rendered":"Miras tasfiye masraflar\u0131"},"content":{"rendered":"\n

Miras payla\u015f\u0131m\u0131 s\u0131ras\u0131nda hangi masraflar miras\u0131n giderleri olarak d\u00fc\u015f\u00fclebilir? Federal Maliye Mahkemesi’ne (BFH) g\u00f6re, “miras islemlerinin masraflar\u0131” s\u00fcresi geni\u015f bir \u015fekilde yorumlanmal\u0131d\u0131r. Bu, miras\u00e7\u0131lar i\u00e7in vasiyette \u00f6ng\u00f6r\u00fclen para miktarlar\u0131n\u0131 elde etmeye hizmet etmeleri ko\u015fuluyla, a\u00e7\u0131k art\u0131rmayla ba\u011flant\u0131l\u0131 olarak yap\u0131lan masraflar\u0131 (dan\u0131\u015fmanl\u0131k ve depolama masraflar\u0131 gibi) da i\u00e7erir.<\/p>\n\n

21 A\u011fustos 2024 tarihli bir kararda, Federal Maliye Mahkemesi (BFH), ta\u015f\u0131n\u0131r mallar\u0131n a\u00e7\u0131k art\u0131rmayla sat\u0131lmas\u0131na ili\u015fkin masraflar\u0131n, miras\u00e7\u0131lara yap\u0131lan vasiyet yoluyla parasal ba\u011f\u0131\u015flar\u0131n finansman\u0131na katk\u0131da bulunmalar\u0131 halinde de vergi indirimine tabi oldu\u011funa karar vermi\u015ftir.<\/p>\n\n

Ger\u00e7ekler<\/strong><\/h2>\n\n

Davac\u0131, vasiyetnameyle ortak miras\u00e7\u0131 olarak atanm\u0131\u015f olup, 2017 y\u0131l\u0131nda vefat eden annesinin \u00f6l\u00fcm\u00fcnden sonra miras\u0131 devralm\u0131\u015ft\u0131r; annesi ise daha \u00f6nce vefat eden kocas\u0131n\u0131n tek miras\u00e7\u0131s\u0131yd\u0131. \u00c7iftin \u00f6l\u00fcm\u00fcnden sonra, vefat edenlerin kald\u0131\u011f\u0131 huzurevinde yer kalmad\u0131\u011f\u0131 i\u00e7in e\u015fyalar\u0131 depoya kald\u0131r\u0131ld\u0131. Ortak miras belgesine g\u00f6re, davac\u0131 %10,103 oran\u0131nda miras pay\u0131na hak kazanm\u0131\u015ft\u0131r.<\/p>\n\n

Vasiyetin uygulay\u0131c\u0131s\u0131, miras vergisi beyannamesinde \u00e7e\u015fitli masraflar\u0131 talep etti; bunlar aras\u0131nda \u00f6len ki\u015finin dairesinin ve ofisinin bo\u015falt\u0131lmas\u0131 masraflar\u0131, saklanan miras e\u015fyalar\u0131n\u0131n depolama masraflar\u0131 ve miras e\u015fyalar\u0131n\u0131n sat\u0131\u015f\u0131 konusunda dan\u0131\u015fmanl\u0131k yapan bir sanat uzman\u0131n\u0131n \u00fccreti yer al\u0131yordu.<\/p>\n\n

Vergi dairesi (FA) yaln\u0131zca ta\u015f\u0131ma masraflar\u0131n\u0131 miras\u0131n giderlerinden d\u00fc\u015f\u00fclebilir kalemler olarak kabul ederken, depolama ve \u00fccret masraflar\u0131n\u0131 miras\u0131n y\u00f6netimi veya tahsiliyle ilgili olduklar\u0131 gerek\u00e7esiyle reddetti. Federal Maliye Mahkemesi de bu g\u00f6r\u00fc\u015f\u00fc teyit etti. Ancak Federal Maliye Mahkemesi (BFH), davac\u0131 lehine karar vererek Maliye Mahkemesi’nin (FG) karar\u0131n\u0131 bozdu.<\/p>\n\n

Miras tasfiye masraflar\u0131n\u0131n belirlenmesi<\/strong><\/h2>\n\n

Masraflar, miras\u0131n tasfiyesi, y\u00f6netimi veya da\u011f\u0131t\u0131m\u0131 ya da miras\u0131n edinimi ile do\u011frudan ilgiliyse, miras\u0131n y\u00fck\u00fcml\u00fcl\u00fckleri olarak d\u00fc\u015f\u00fclebilir. Avukat Istv\u00e1n Cocron, “‘Miras y\u00f6netimi masraflar\u0131’ terimi, miras\u0131n belirlenmesi ve de\u011ferlenmesi ile miras\u00e7\u0131lar\u0131n miras\u0131 g\u00fcvence alt\u0131na almas\u0131 i\u00e7in hem fiili hem de hukuki \u00f6nlemleri kapsar”<\/em> diye a\u00e7\u0131kl\u0131yor.<\/p>\n\n

Vergi indiriminden yararlan\u0131labilmesi i\u00e7in, miras yoluyla edinimle yak\u0131n bir olgusal ve zamansal ba\u011flant\u0131n\u0131n olmas\u0131 \u00f6n ko\u015fuldur. E\u011fer bu ba\u011flant\u0131 yoksa \u2013 \u00f6rne\u011fin, masraflar yaln\u0131zca miras\u0131n daha sonraki y\u00f6netimi veya i\u015fletilmesi s\u0131ras\u0131nda ortaya \u00e7\u0131k\u0131yorsa \u2013 o zaman bunlar vergi indirimi yap\u0131lamayan idari masraflard\u0131r. \u0130dari masraflar, bir miras d\u0131\u015f\u0131ndaki s\u0131radan varl\u0131klar\u0131n y\u00f6netimi s\u0131ras\u0131nda da ortaya \u00e7\u0131kabilir ve bu da onlar\u0131 miras y\u00f6netimi masraflar\u0131ndan a\u00e7\u0131k\u00e7a ay\u0131r\u0131r.<\/p>\n\n

Vergi indirimi kapsam\u0131na giren miras tasfiye masraflar\u0131 ile vergi indirimi kapsam\u0131na girmeyen idari masraflar aras\u0131ndaki kesin ayr\u0131m her zaman bireysel davan\u0131n ko\u015fullar\u0131na ba\u011fl\u0131d\u0131r. \u00d6nemli olan maliyetlerin nedeni, sabit bir zaman dilimi de\u011fil.<\/p>\n\n

Federal Maliye Mahkemesinin ihtilaf hakk\u0131ndaki karar\u0131<\/strong><\/h2>\n\n

Federal Maliye Mahkemesi (BFH), ta\u015f\u0131n\u0131r mallar\u0131n a\u00e7\u0131k art\u0131rmayla sat\u0131lmas\u0131 amac\u0131yla yap\u0131lan miras payla\u015f\u0131m\u0131 s\u00fcrecinde ortaya \u00e7\u0131kan masraflar\u0131n da miras tasfiye masraflar\u0131 olarak d\u00fc\u015f\u00fclebilece\u011fine h\u00fckmetti. Bu durum \u00f6zellikle, bu masraflar\u0131n vasiyet\u00e7inin vasiyetinde miras\u00e7\u0131lar\u0131na sa\u011flad\u0131\u011f\u0131 para miktarlar\u0131n\u0131 elde etmek i\u00e7in gerekli olmas\u0131 halinde ge\u00e7erlidir.<\/p>\n\n

Avukat Cocron, \u201cBu davada, miras varl\u0131klar\u0131n\u0131n a\u00e7\u0131k art\u0131rmayla sat\u0131lmas\u0131yla ilgili masraflar, vasiyetnameyle belirlenen miras paylar\u0131 i\u00e7in gerekli olan paran\u0131n temin edilmesine do\u011frudan hizmet etmi\u015ftir. Federal Mali Mahkeme (BFH), bu t\u00fcr masraflar\u0131n miras\u0131n korunmas\u0131na, art\u0131r\u0131lmas\u0131na ve kullan\u0131lmas\u0131na hizmet etti\u011fine ve bu nedenle vergiden d\u00fc\u015f\u00fclebilir oldu\u011funa karar vermi\u015ftir\u201d<\/em> diye a\u00e7\u0131kl\u0131yor.<\/p>\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

Miras payla\u015f\u0131m\u0131 s\u0131ras\u0131nda hangi masraflar miras\u0131n giderleri olarak d\u00fc\u015f\u00fclebilir? Federal Maliye Mahkemesi’ne (BFH) g\u00f6re, “miras islemlerinin masraflar\u0131” s\u00fcresi geni\u015f bir \u015fekilde yorumlanmal\u0131d\u0131r. Bu, miras\u00e7\u0131lar i\u00e7in vasiyette \u00f6ng\u00f6r\u00fclen para miktarlar\u0131n\u0131 elde etmeye hizmet etmeleri ko\u015fuluyla, a\u00e7\u0131k art\u0131rmayla ba\u011flant\u0131l\u0131 olarak yap\u0131lan masraflar\u0131 (dan\u0131\u015fmanl\u0131k ve depolama masraflar\u0131 gibi) da i\u00e7erir. 21 A\u011fustos 2024 tarihli bir kararda, Federal Maliye […]<\/p>\n","protected":false},"featured_media":0,"parent":0,"template":"","news-kategorie":[64],"class_list":["post-4631","news","type-news","status-publish","hentry","news-kategorie-miras-hukuku"],"_links":{"self":[{"href":"https:\/\/ra-cocron.de\/tr\/wp-json\/wp\/v2\/news\/4631","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ra-cocron.de\/tr\/wp-json\/wp\/v2\/news"}],"about":[{"href":"https:\/\/ra-cocron.de\/tr\/wp-json\/wp\/v2\/types\/news"}],"wp:attachment":[{"href":"https:\/\/ra-cocron.de\/tr\/wp-json\/wp\/v2\/media?parent=4631"}],"wp:term":[{"taxonomy":"news-kategorie","embeddable":true,"href":"https:\/\/ra-cocron.de\/tr\/wp-json\/wp\/v2\/news-kategorie?post=4631"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}