{"id":6178,"date":"2026-09-14T11:41:53","date_gmt":"2026-09-14T09:41:53","guid":{"rendered":"https:\/\/ra-cocron.de\/news\/erken-miras-sagliginda-devir-hukuki-ve-vergisel-yonleri\/"},"modified":"2026-09-14T11:41:53","modified_gmt":"2026-09-14T09:41:53","slug":"erken-miras-sagliginda-devir-hukuki-ve-vergisel-yonleri","status":"publish","type":"news","link":"https:\/\/ra-cocron.de\/tr\/news\/erken-miras-sagliginda-devir-hukuki-ve-vergisel-yonleri\/","title":{"rendered":"Erken miras (sa\u011fl\u0131\u011f\u0131nda devir): Hukuki ve vergisel y\u00f6nleri"},"content":{"rendered":"\n<h2 class=\"wp-block-heading ra-seo-ai-notice\">Erken miras ne anlama gelir?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Erken miras (vorzeitiges Erbe), malvarl\u0131\u011f\u0131 de\u011ferlerinin miras b\u0131rakan\u0131n sa\u011fl\u0131\u011f\u0131nda devredilmesini ifade eder. Bu uygulama, malvarl\u0131\u011f\u0131n\u0131 aile i\u00e7inde aktarmak ve olas\u0131 vergisel avantajlardan yararlanmak i\u00e7in s\u0131kl\u0131kla kullan\u0131l\u0131r. Miras b\u0131rakan\u0131n \u00f6l\u00fcm\u00fcyle ger\u00e7ekle\u015fen klasik miras\u00e7\u0131l\u0131\u011f\u0131n aksine, burada malvarl\u0131\u011f\u0131 devri daha erken bir zamanda ger\u00e7ekle\u015fir. Bu s\u0131rada hem ta\u015f\u0131nmazlar hem de para varl\u0131klar\u0131 veya di\u011fer de\u011ferli e\u015fyalar devredilebilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Almanya&#8217;da erken miras\u0131n hukuki \u00e7er\u00e7evesi a\u00e7\u0131k\u00e7a d\u00fczenlenmi\u015ftir. Hukuken bu, klasik anlamda bir miras de\u011fil, bir ba\u011f\u0131\u015ft\u0131r (Schenkung). Bunun sonucu olarak mirasa ili\u015fkin yasal d\u00fczenlemeler kural olarak do\u011frudan uygulanmaz; bunun yerine ba\u011f\u0131\u015f hukukuna ili\u015fkin h\u00fck\u00fcmler uygulan\u0131r. Yine de \u00f6zellikle sakl\u0131 pay (Pflichtteil) veya sonraki miras pay\u0131na mahsup s\u00f6z konusu oldu\u011funda miras hukukuna ili\u015fkin hususlar rol oynayabilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Erken miras \u00e7e\u015fitli avantajlar sunabilir, ancak riskler de ta\u015f\u0131r. \u00d6rne\u011fin ba\u011f\u0131\u015f a\u00e7\u0131k\u00e7a d\u00fczenlenmemi\u015fse miras\u00e7\u0131lar aras\u0131nda uyu\u015fmazl\u0131klar \u00e7\u0131kabilir. Ayr\u0131ca ba\u011f\u0131\u015flar ko\u015fullara ba\u011fl\u0131 olarak ba\u011f\u0131\u015f vergisine tabi olabilece\u011finden vergisel sonu\u00e7lar\u0131 da dikkate almak \u00f6nemlidir. Bu nedenle olas\u0131 anla\u015fmazl\u0131klar\u0131 \u00f6nlemek ve erken miras\u0131n avantajlar\u0131ndan en iyi \u015fekilde yararlanmak i\u00e7in titiz bir planlama ve hukuki dan\u0131\u015fmanl\u0131k vazge\u00e7ilmezdir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Erken miras\u0131n hukuki temelleri<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Erken miras\u0131n hukuki temelleri, Alman Medeni Kanunu&#8217;nun (BGB) ve Veraset ve Ba\u011f\u0131\u015f Vergisi Kanunu&#8217;nun (ErbStG) d\u00fczenlemelerine dayan\u0131r. Merkezde, malvarl\u0131\u011f\u0131 de\u011ferlerinin sa\u011flararas\u0131 devrini d\u00fczenleyen ba\u011f\u0131\u015f hukuku yer al\u0131r. BGB md. 516 uyar\u0131nca ba\u011f\u0131\u015f, bir ki\u015finin kar\u015f\u0131l\u0131\u011f\u0131nda bir edim talep etmeksizin kendi malvarl\u0131\u011f\u0131ndan bir ba\u015fkas\u0131n\u0131 zenginle\u015ftirdi\u011fi bir kazand\u0131rmad\u0131r. Bu tan\u0131m, erken yap\u0131lan malvarl\u0131\u011f\u0131 devirlerinin b\u00fcy\u00fck k\u0131sm\u0131n\u0131n temelini olu\u015fturur.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Erken miras\u0131n hukuki de\u011ferlendirmesinde temel noktalardan biri, sonraki miras pay\u0131na mahsuptur. BGB md. 2050 uyar\u0131nca bir miras\u00e7\u0131n\u0131n miras b\u0131rakan\u0131n sa\u011fl\u0131\u011f\u0131nda ald\u0131\u011f\u0131 bir ba\u011f\u0131\u015f, onun miras pay\u0131na mahsup edilebilir. Ancak bu, miras b\u0131rakan\u0131n bunu a\u00e7\u0131k\u00e7a belirlemi\u015f olmas\u0131n\u0131 veya durumun ko\u015fullar\u0131ndan bunun anla\u015f\u0131lmas\u0131n\u0131 gerektirir. A\u00e7\u0131k bir yaz\u0131l\u0131 anla\u015fma burada sonraki uyu\u015fmazl\u0131klar\u0131 \u00f6nleyebilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bunun \u00f6tesinde, erken miras\u0131n sakl\u0131 pay \u00fczerinde de etkileri olabilece\u011fi unutulmamal\u0131d\u0131r. Sakl\u0131 pay, miras b\u0131rakan\u0131n en yak\u0131n yak\u0131nlar\u0131na aittir ve sa\u011fl\u0131\u011f\u0131nda yap\u0131lan ba\u011f\u0131\u015flardan etkilenebilir. BGB md. 2325 uyar\u0131nca miras b\u0131rakan\u0131n \u00f6l\u00fcm\u00fcnden \u00f6nceki on y\u0131l i\u00e7inde yap\u0131lan ba\u011f\u0131\u015flar, sakl\u0131 pay\u0131n hesaplanmas\u0131nda dikkate al\u0131n\u0131r. Bu nedenle ilgili t\u00fcm hususlar\u0131n dikkate al\u0131nmas\u0131n\u0131 sa\u011flamak i\u00e7in hukuki dan\u0131\u015fmanl\u0131k vazge\u00e7ilmezdir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Erken miras\u0131n vergisel y\u00f6nleri<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Erken mirasta temel hususlardan biri vergisel sonu\u00e7lard\u0131r. Almanya&#8217;da hem miraslar hem de ba\u011f\u0131\u015flar vergiye tabidir; hukuki \u00e7er\u00e7eveyi Veraset ve Ba\u011f\u0131\u015f Vergisi Kanunu (ErbStG) belirler. Verginin miktar\u0131, ba\u011f\u0131\u015flayan ile ba\u011f\u0131\u015f alan aras\u0131ndaki akrabal\u0131k derecesi ve devredilen malvarl\u0131\u011f\u0131n\u0131n de\u011feri gibi \u00e7e\u015fitli etkenlere ba\u011fl\u0131d\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Erken miras\u0131n bir avantaj\u0131, sa\u011flararas\u0131 ba\u011f\u0131\u015flar\u0131n belirli durumlarda vergi a\u00e7\u0131s\u0131ndan avantajl\u0131 olabilmesidir. Akrabal\u0131k derecesine g\u00f6re farkl\u0131 y\u00fckseklikte muafiyet tutarlar\u0131 (Freibetr\u00e4ge) vard\u0131r. \u00d6rne\u011fin e\u015fler ve \u00e7ocuklar, daha uzak akrabalara veya \u00fc\u00e7\u00fcnc\u00fc ki\u015filere g\u00f6re daha y\u00fcksek muafiyet tutarlar\u0131ndan yararlanabilir. Bu muafiyet tutarlar\u0131 her on y\u0131lda bir yeniden kullan\u0131labilir; bu da uzun vadeli bir vergi planlamas\u0131na imk\u00e2n tan\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ancak ho\u015f olmayan s\u00fcrprizlerle kar\u015f\u0131la\u015fmamak i\u00e7in vergi d\u00fczenlemelerini iyi bilmek \u00f6nemlidir. \u00d6rne\u011fin usul\u00fcne uygun belgelenmeyen veya vergi dairesine bildirilmeyen ba\u011f\u0131\u015flar, ek vergi \u00f6demelerine hatta hukuki sonu\u00e7lara yol a\u00e7abilir. Bu nedenle ki\u015fisel ko\u015fullar\u0131 incelemek ve erken miras\u0131n en uygun \u015fekilde d\u00fczenlenmesini sa\u011flamak i\u00e7in profesyonel vergi dan\u0131\u015fmanl\u0131\u011f\u0131 al\u0131nmas\u0131 tavsiye edilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Erken miras ve sakl\u0131 pay: Nelere dikkat edilmeli?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Erken miras, miras b\u0131rakan\u0131n en yak\u0131n yak\u0131nlar\u0131na ait olan sakl\u0131 pay \u00fczerinde \u00f6nemli etkiler do\u011furabilir. Sakl\u0131 pay, terekede kanunla g\u00fcvence alt\u0131na al\u0131nm\u0131\u015f, vasiyetname veya ba\u015fka tasarruflarla ortadan kald\u0131r\u0131lamayan asgari bir payd\u0131r. BGB md. 2325 uyar\u0131nca miras b\u0131rakan\u0131n \u00f6l\u00fcm\u00fcnden \u00f6nceki on y\u0131l i\u00e7inde yap\u0131lan ba\u011f\u0131\u015flar, sakl\u0131 pay\u0131n hesaplanmas\u0131nda dikkate al\u0131n\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Burada kademeli azalma kural\u0131 (Abschmelzungsregelung) \u00f6nemli bir rol oynar. Bu kurala g\u00f6re ba\u011f\u0131\u015f\u0131n de\u011feri, kazand\u0131rman\u0131n \u00fczerinden ge\u00e7en her y\u0131l i\u00e7in onda bir oran\u0131nda azal\u0131r. On y\u0131l ge\u00e7tikten sonra ba\u011f\u0131\u015f art\u0131k sakl\u0131 pay hesab\u0131na d\u00e2hil edilmez. Ancak bu kural e\u015flere yap\u0131lan ba\u011f\u0131\u015flar i\u00e7in ge\u00e7erli de\u011fildir, \u00e7\u00fcnk\u00fc bunlar s\u00fcre ge\u00e7tikten sonra da dikkate al\u0131n\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Anla\u015fmazl\u0131klar\u0131 \u00f6nlemek i\u00e7in erken miras\u0131n sonraki sakl\u0131 paya mahsubu konusunda a\u00e7\u0131k anla\u015fmalar yap\u0131lmas\u0131 tavsiye edilir. Bu t\u00fcr anla\u015fmalar, hukuki ge\u00e7erliliklerinin g\u00fcvence alt\u0131na al\u0131nmas\u0131 i\u00e7in yaz\u0131l\u0131 olarak kayda ge\u00e7irilmeli ve ideal olarak noter taraf\u0131ndan resm\u00ee senede ba\u011flanmal\u0131d\u0131r. \u0130lgili t\u00fcm hususlar\u0131 dikkate almak ve olas\u0131 uyu\u015fmazl\u0131k noktalar\u0131n\u0131 erkenden ortadan kald\u0131rmak i\u00e7in kapsaml\u0131 bir hukuki dan\u0131\u015fmanl\u0131k vazge\u00e7ilmezdir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Erken miras\u0131n d\u00fczenlenmesine ili\u015fkin pratik ipu\u00e7lar\u0131<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Erken miras\u0131n d\u00fczenlenmesi, hem hukuki hem de vergisel tuzaklardan ka\u00e7\u0131nmak i\u00e7in titiz bir planlama gerektirir. \u0130lk ad\u0131m, devredilecek malvarl\u0131\u011f\u0131 de\u011ferlerini belirlemektir. Bu s\u0131rada ta\u015f\u0131nmazlar veya \u015firket paylar\u0131 gibi belirli malvarl\u0131\u011f\u0131 de\u011ferlerinin \u00f6zel d\u00fczenlemelere tabi olup olmad\u0131\u011f\u0131 da incelenmelidir. Bu sorular\u0131n erkenden a\u00e7\u0131kl\u0131\u011fa kavu\u015fturulmas\u0131 sonraki komplikasyonlar\u0131 \u00f6nleyebilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bir di\u011fer \u00f6nemli husus, ba\u011f\u0131\u015f\u0131n s\u00f6zle\u015fmesel olarak d\u00fczenlenmesidir. Pek \u00e7ok durumda hukuki g\u00fcvenli\u011fi sa\u011flamak i\u00e7in ba\u011f\u0131\u015f\u0131n noter taraf\u0131ndan resm\u00ee senede ba\u011flanmas\u0131 mant\u0131kl\u0131d\u0131r. Ayr\u0131ca bir ba\u011f\u0131\u015f s\u00f6zle\u015fmesinde, \u00f6rne\u011fin bir intifa hakk\u0131 (Nie\u00dfbrauchrecht) veya ba\u011f\u0131\u015f alan\u0131n ba\u011f\u0131\u015flayandan \u00f6nce \u00f6lmesi h\u00e2line ili\u015fkin bir geri d\u00f6n\u00fc\u015f \u015fart\u0131 (R\u00fcckfallklausel) gibi \u015fartlar veya y\u00fck\u00fcml\u00fcl\u00fckler belirlenebilir. Bu t\u00fcr d\u00fczenlemeler her iki tarafa da ek g\u00fcvence sa\u011flar.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Son olarak aile i\u00e7indeki ileti\u015fim de ihmal edilmemelidir. Erken miras, \u00f6zellikle aile \u00fcyelerinin hepsine e\u015fit davran\u0131lmad\u0131\u011f\u0131nda duygusal a\u00e7\u0131dan y\u0131prat\u0131c\u0131 olabilir ve gerginliklere yol a\u00e7abilir. A\u00e7\u0131k konu\u015fmalar ve \u015feffaf ileti\u015fim, yanl\u0131\u015f anlamalar\u0131 \u00f6nlemeye ve uzla\u015fmaya dayal\u0131 \u00e7\u00f6z\u00fcmler bulmaya yard\u0131mc\u0131 olabilir. Hukuki dan\u0131\u015fmanl\u0131k, t\u00fcm ilgililerin menfaatlerini korumaya ve adil bir \u00e7\u00f6z\u00fcme ula\u015fmaya destek olabilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Erken miras\u0131n avantajlar\u0131 ve dezavantajlar\u0131<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Erken miras, dikkatle tart\u0131lmas\u0131 gereken hem avantajlar hem de dezavantajlar sunar. En b\u00fcy\u00fck avantajlardan biri, malvarl\u0131\u011f\u0131 devrini sa\u011fl\u0131kta \u015fekillendirme ve b\u00f6ylece malvarl\u0131\u011f\u0131 de\u011ferlerinin ge\u00e7i\u015fini kolayla\u015ft\u0131rma imk\u00e2n\u0131d\u0131r. Bu, \u00f6zellikle ta\u015f\u0131nmazlarda veya i\u015fletmelerde avantajl\u0131 olabilir, \u00e7\u00fcnk\u00fc miras b\u0131rakan kullan\u0131m veya y\u00f6netim \u00fczerinde h\u00e2l\u00e2 etkili olabilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bir ba\u015fka avantaj vergisel d\u00fczenleme imk\u00e2nlar\u0131ndad\u0131r. Her on y\u0131lda bir yeniden kullan\u0131labilen muafiyet tutarlar\u0131ndan yararlanarak vergi y\u00fck\u00fc \u00e7o\u011fu zaman \u00f6nemli \u00f6l\u00e7\u00fcde azalt\u0131labilir. Ayr\u0131ca miras b\u0131rakan malvarl\u0131\u011f\u0131n\u0131n da\u011f\u0131l\u0131m\u0131n\u0131 bizzat d\u00fczenleyebildi\u011fi i\u00e7in erken planlama ile miras\u00e7\u0131lar aras\u0131ndaki anla\u015fmazl\u0131klar \u00f6nlenebilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00d6te yandan g\u00f6z ard\u0131 edilmemesi gereken dezavantajlar da vard\u0131r. Erken miras, \u00f6rne\u011fin \u00f6zellikle miras\u00e7\u0131lar kendilerini dezavantajl\u0131 hissetti\u011finde aile i\u00e7inde uyu\u015fmazl\u0131klara yol a\u00e7abilir. Ayr\u0131ca ba\u011f\u0131\u015flayan \u00e7ok c\u00f6mert davranm\u0131\u015fsa, ya\u015fl\u0131l\u0131\u011f\u0131nda kendisinin mali g\u00fc\u00e7l\u00fc\u011fe d\u00fc\u015fmesi riski vard\u0131r. Deneyimli bir avukat\u0131n kapsaml\u0131 dan\u0131\u015fmanl\u0131\u011f\u0131 bu riskleri en aza indirmeye ve dengeli bir \u00e7\u00f6z\u00fcm bulmaya yard\u0131mc\u0131 olabilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Erken mirasta hukuki dan\u0131\u015fmanl\u0131\u011f\u0131n \u00f6nemi<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Hukuki dan\u0131\u015fmanl\u0131k, erken miras\u0131n planlanmas\u0131 ve uygulanmas\u0131nda merkezi bir rol oynar. Burada karma\u015f\u0131k hukuki ve vergisel sorular s\u00f6z konusu oldu\u011fundan, deneyimli bir avukattan veya noterden destek almak vazge\u00e7ilmezdir. Bu, \u00f6zellikle ba\u011f\u0131\u015f\u0131n d\u00fczenlenmesinde veya sakl\u0131 pay taleplerinin dikkate al\u0131nmas\u0131nda yap\u0131lan hatalar\u0131n \u00f6nemli mali ve hukuki sorunlara yol a\u00e7abilmesi nedeniyle ge\u00e7erlidir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bir avukat ki\u015fisel ko\u015fullar\u0131 analiz etmeye ve ki\u015fiye \u00f6zel bir \u00e7\u00f6z\u00fcm geli\u015ftirmeye yard\u0131mc\u0131 olabilir. Bu, di\u011ferlerinin yan\u0131 s\u0131ra hangi malvarl\u0131\u011f\u0131 de\u011ferlerinin devredilebilece\u011finin incelenmesini, ba\u011f\u0131\u015f s\u00f6zle\u015fmelerinin haz\u0131rlanmas\u0131n\u0131 ve vergisel konularda dan\u0131\u015fmanl\u0131\u011f\u0131 kapsar. Anla\u015fmazl\u0131klar\u0131 \u00f6nlemek i\u00e7in olas\u0131 miras\u00e7\u0131larla ileti\u015fim de tarafs\u0131z bir \u00fc\u00e7\u00fcnc\u00fc ki\u015fi arac\u0131l\u0131\u011f\u0131yla kolayla\u015ft\u0131r\u0131labilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00d6zetle, hukuki dan\u0131\u015fmanl\u0131k yaln\u0131zca hukuki ve vergisel \u00e7er\u00e7eveye uyulmas\u0131na katk\u0131da bulunmakla kalmaz, ayn\u0131 zamanda adil ve \u015feffaf bir malvarl\u0131\u011f\u0131 devrini de g\u00fcvence alt\u0131na al\u0131r. Bu nedenle erken mirasa ili\u015fkin her planlaman\u0131n vazge\u00e7ilmez bir par\u00e7as\u0131d\u0131r ve sonraki sorunlar\u0131 \u00f6nlemek i\u00e7in erkenden ba\u015fvurulmal\u0131d\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">S\u0131k sorulan sorular<\/h2>\n\n\n\n<div data-wp-context=\"{ &quot;autoclose&quot;: false, &quot;accordionItems&quot;: [] }\" data-wp-interactive=\"core\/accordion\" role=\"group\" class=\"wp-block-accordion is-layout-flow wp-block-accordion-is-layout-flow\">\n<div data-wp-class--is-open=\"state.isOpen\" data-wp-context=\"{ &quot;id&quot;: &quot;accordion-item-1&quot;, &quot;openByDefault&quot;: false }\" data-wp-init=\"callbacks.initAccordionItems\" data-wp-on-window--hashchange=\"callbacks.hashChange\" class=\"wp-block-accordion-item is-layout-flow wp-block-accordion-item-is-layout-flow\">\n<h3 class=\"wp-block-accordion-heading has-icon has-icon-right\"><button aria-expanded=\"false\" aria-controls=\"accordion-item-1-panel\" data-wp-bind--aria-expanded=\"state.isOpen\" data-wp-on--click=\"actions.toggle\" id=\"accordion-item-1\" type=\"button\" class=\"wp-block-accordion-heading__toggle\"><span class=\"wp-block-accordion-heading__toggle-title\">Erken miras nedir?<\/span><span class=\"wp-block-accordion-heading__toggle-icon\" aria-hidden=\"true\">+<\/span><\/button><\/h3>\n\n\n\n<div aria-labelledby=\"accordion-item-1\" data-wp-bind--hidden=\"state.isHidden\" data-wp-on--beforematch=\"actions.handleBeforeMatch\" id=\"accordion-item-1-panel\" role=\"region\" class=\"wp-block-accordion-panel is-layout-flow wp-block-accordion-panel-is-layout-flow\">\n<p class=\"wp-block-paragraph\">Erken miras, malvarl\u0131\u011f\u0131 de\u011ferlerinin miras b\u0131rakan\u0131n sa\u011fl\u0131\u011f\u0131nda, \u00e7o\u011fu zaman ba\u011f\u0131\u015f \u015feklinde devredilmesini ifade eder.<\/p>\n<\/div>\n<\/div>\n\n\n\n<div data-wp-class--is-open=\"state.isOpen\" data-wp-context=\"{ &quot;id&quot;: &quot;accordion-item-2&quot;, &quot;openByDefault&quot;: false }\" data-wp-init=\"callbacks.initAccordionItems\" data-wp-on-window--hashchange=\"callbacks.hashChange\" class=\"wp-block-accordion-item is-layout-flow wp-block-accordion-item-is-layout-flow\">\n<h3 class=\"wp-block-accordion-heading has-icon has-icon-right\"><button aria-expanded=\"false\" aria-controls=\"accordion-item-2-panel\" data-wp-bind--aria-expanded=\"state.isOpen\" data-wp-on--click=\"actions.toggle\" id=\"accordion-item-2\" type=\"button\" class=\"wp-block-accordion-heading__toggle\"><span class=\"wp-block-accordion-heading__toggle-title\">Erken miras i\u00e7in hangi hukuki temeller ge\u00e7erlidir?<\/span><span class=\"wp-block-accordion-heading__toggle-icon\" aria-hidden=\"true\">+<\/span><\/button><\/h3>\n\n\n\n<div aria-labelledby=\"accordion-item-2\" data-wp-bind--hidden=\"state.isHidden\" data-wp-on--beforematch=\"actions.handleBeforeMatch\" id=\"accordion-item-2-panel\" role=\"region\" class=\"wp-block-accordion-panel is-layout-flow wp-block-accordion-panel-is-layout-flow\">\n<p class=\"wp-block-paragraph\">Erken miras, Alman Medeni Kanunu&#8217;nun (BGB) ve Veraset ve Ba\u011f\u0131\u015f Vergisi Kanunu&#8217;nun (ErbStG) d\u00fczenlemelerine tabidir.<\/p>\n<\/div>\n<\/div>\n\n\n\n<div data-wp-class--is-open=\"state.isOpen\" data-wp-context=\"{ &quot;id&quot;: &quot;accordion-item-3&quot;, &quot;openByDefault&quot;: false }\" data-wp-init=\"callbacks.initAccordionItems\" data-wp-on-window--hashchange=\"callbacks.hashChange\" class=\"wp-block-accordion-item is-layout-flow wp-block-accordion-item-is-layout-flow\">\n<h3 class=\"wp-block-accordion-heading has-icon has-icon-right\"><button aria-expanded=\"false\" aria-controls=\"accordion-item-3-panel\" data-wp-bind--aria-expanded=\"state.isOpen\" data-wp-on--click=\"actions.toggle\" id=\"accordion-item-3\" type=\"button\" class=\"wp-block-accordion-heading__toggle\"><span class=\"wp-block-accordion-heading__toggle-title\">Erken miras hangi vergisel avantajlar\u0131 sunar?<\/span><span class=\"wp-block-accordion-heading__toggle-icon\" aria-hidden=\"true\">+<\/span><\/button><\/h3>\n\n\n\n<div aria-labelledby=\"accordion-item-3\" data-wp-bind--hidden=\"state.isHidden\" data-wp-on--beforematch=\"actions.handleBeforeMatch\" id=\"accordion-item-3-panel\" role=\"region\" class=\"wp-block-accordion-panel is-layout-flow wp-block-accordion-panel-is-layout-flow\">\n<p class=\"wp-block-paragraph\">Her on y\u0131lda bir yenilenebilen muafiyet tutarlar\u0131ndan yararlanarak erken mirasta vergi y\u00fck\u00fc \u00e7o\u011fu zaman azalt\u0131labilir.<\/p>\n<\/div>\n<\/div>\n\n\n\n<div data-wp-class--is-open=\"state.isOpen\" data-wp-context=\"{ &quot;id&quot;: &quot;accordion-item-4&quot;, &quot;openByDefault&quot;: false }\" data-wp-init=\"callbacks.initAccordionItems\" data-wp-on-window--hashchange=\"callbacks.hashChange\" class=\"wp-block-accordion-item is-layout-flow wp-block-accordion-item-is-layout-flow\">\n<h3 class=\"wp-block-accordion-heading has-icon has-icon-right\"><button aria-expanded=\"false\" aria-controls=\"accordion-item-4-panel\" data-wp-bind--aria-expanded=\"state.isOpen\" data-wp-on--click=\"actions.toggle\" id=\"accordion-item-4\" type=\"button\" class=\"wp-block-accordion-heading__toggle\"><span class=\"wp-block-accordion-heading__toggle-title\">Erken miras sakl\u0131 pay\u0131 nas\u0131l etkiler?<\/span><span class=\"wp-block-accordion-heading__toggle-icon\" aria-hidden=\"true\">+<\/span><\/button><\/h3>\n\n\n\n<div aria-labelledby=\"accordion-item-4\" data-wp-bind--hidden=\"state.isHidden\" data-wp-on--beforematch=\"actions.handleBeforeMatch\" id=\"accordion-item-4-panel\" role=\"region\" class=\"wp-block-accordion-panel is-layout-flow wp-block-accordion-panel-is-layout-flow\">\n<p class=\"wp-block-paragraph\">Miras b\u0131rakan\u0131n \u00f6l\u00fcm\u00fcnden \u00f6nceki on y\u0131l i\u00e7inde yap\u0131lan ba\u011f\u0131\u015flar, kademeli azalma kural\u0131 gibi istisnalarla birlikte sakl\u0131 pay\u0131n hesaplanmas\u0131nda dikkate al\u0131n\u0131r.<\/p>\n<\/div>\n<\/div>\n\n\n\n<div data-wp-class--is-open=\"state.isOpen\" data-wp-context=\"{ &quot;id&quot;: &quot;accordion-item-5&quot;, &quot;openByDefault&quot;: false }\" data-wp-init=\"callbacks.initAccordionItems\" data-wp-on-window--hashchange=\"callbacks.hashChange\" class=\"wp-block-accordion-item is-layout-flow wp-block-accordion-item-is-layout-flow\">\n<h3 class=\"wp-block-accordion-heading has-icon has-icon-right\"><button aria-expanded=\"false\" aria-controls=\"accordion-item-5-panel\" data-wp-bind--aria-expanded=\"state.isOpen\" data-wp-on--click=\"actions.toggle\" id=\"accordion-item-5\" type=\"button\" class=\"wp-block-accordion-heading__toggle\"><span class=\"wp-block-accordion-heading__toggle-title\">Erken mirasta hukuki dan\u0131\u015fmanl\u0131k neden \u00f6nemlidir?<\/span><span class=\"wp-block-accordion-heading__toggle-icon\" aria-hidden=\"true\">+<\/span><\/button><\/h3>\n\n\n\n<div aria-labelledby=\"accordion-item-5\" data-wp-bind--hidden=\"state.isHidden\" data-wp-on--beforematch=\"actions.handleBeforeMatch\" id=\"accordion-item-5-panel\" role=\"region\" class=\"wp-block-accordion-panel is-layout-flow wp-block-accordion-panel-is-layout-flow\">\n<p class=\"wp-block-paragraph\">Hukuki dan\u0131\u015fmanl\u0131k, hukuki ve vergisel hatalar\u0131 \u00f6nlemeye ve adil ve \u015feffaf bir malvarl\u0131\u011f\u0131 devrini g\u00fcvence alt\u0131na almaya yard\u0131mc\u0131 olur.<\/p>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Erken miras: Almanya&#8217;da miras olay\u0131ndan \u00f6nce malvarl\u0131\u011f\u0131 devrine ili\u015fkin hukuki temeller, vergisel y\u00f6nler ve pratik ipu\u00e7lar\u0131.<\/p>\n","protected":false},"featured_media":0,"parent":0,"template":"","news-kategorie":[64],"class_list":["post-6178","news","type-news","status-publish","hentry","news-kategorie-miras-hukuku"],"_links":{"self":[{"href":"https:\/\/ra-cocron.de\/tr\/wp-json\/wp\/v2\/news\/6178","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=6178"}],"wp:term":[{"taxonomy":"news-kategorie","embeddable":true,"href":"https:\/\/ra-cocron.de\/tr\/wp-json\/wp\/v2\/news-kategorie?post=6178"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}