{"id":5402,"date":"2023-02-01T14:12:10","date_gmt":"2023-02-01T11:12:10","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=5402"},"modified":"2025-10-07T13:55:45","modified_gmt":"2025-10-07T10:55:45","slug":"alman-vergi-sistemi-hakkinda","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/alman-vergi-sistemi-hakkinda\/","title":{"rendered":"Alman Vergi Sistemi"},"content":{"rendered":"\n<p>Alman vergi sistemi d\u00fcnyan\u0131n en kapsaml\u0131 vergi sistemleri aras\u0131nda yer al\u0131r. Vergi konusunda s\u0131k\u0131 bir takip s\u00fcrd\u00fcren Almanya\u2019da para kazanan her birey, gelir vergisi \u00f6demekle y\u00fck\u00fcml\u00fcd\u00fcr. Bu y\u00f6ntemle Almanya, herkesin kamuya katk\u0131da bulunmas\u0131n\u0131 sa\u011flar. Burada da \u00fclkemizde oldu\u011fu gibi tam m\u00fckellef ve dar m\u00fckellef ayr\u0131mlar\u0131 g\u00f6r\u00fcl\u00fcr. Peki Alman vergi sistemi nas\u0131l i\u015fler, k\u0131staslar\u0131 nelerdir? Bu yaz\u0131m\u0131zda Alman vergi sistemi hakk\u0131nda bilinmesi gereken detaylara yer verece\u011fiz.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-white ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">\u0130\u00e7indekiler<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u0130\u00e7indekiler Tablosunu A\u00e7\/Kapat\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/mukellef.co\/blog\/alman-vergi-sistemi-hakkinda\/#Alman_Vergi_Sistemi_Hakkinda_Bilinmesi_Gerekenler\" >Alman Vergi Sistemi&nbsp;Hakk\u0131nda Bilinmesi Gerekenler<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/mukellef.co\/blog\/alman-vergi-sistemi-hakkinda\/#Almanyada_Gelir_Vergisi\" >Almanya\u2019da Gelir Vergisi&nbsp;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/mukellef.co\/blog\/alman-vergi-sistemi-hakkinda\/#Almanyada_Kurumlar_Vergisi\" >Almanya\u2019da Kurumlar Vergisi&nbsp;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/mukellef.co\/blog\/alman-vergi-sistemi-hakkinda\/#Almanyada_Ticaret_Vergisi\" >Almanya\u2019da Ticaret Vergisi&nbsp;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/mukellef.co\/blog\/alman-vergi-sistemi-hakkinda\/#Almanyada_Katma_Deger_Vergisi_VAT\" >Almanya\u2019da Katma De\u011fer Vergisi (VAT)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/mukellef.co\/blog\/alman-vergi-sistemi-hakkinda\/#Almanyada_Kurulan_Sirketlerin_Vergilendirilmesi\" >Almanya\u2019da Kurulan \u015eirketlerin Vergilendirilmesi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/mukellef.co\/blog\/alman-vergi-sistemi-hakkinda\/#Almanyada_Kurumlar_Vergisi_Beyannamesi_Nasil_Verilir\" >Almanya&#8217;da Kurumlar Vergisi Beyannamesi Nas\u0131l Verilir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/mukellef.co\/blog\/alman-vergi-sistemi-hakkinda\/#Avrupada_Sirket_Kurmak_icin_Mukelleften_Destek_Alin\" >Avrupa&#8217;da \u015eirket Kurmak i\u00e7in M\u00fckellef&#8217;ten Destek Al\u0131n<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Alman_Vergi_Sistemi_Hakkinda_Bilinmesi_Gerekenler\"><\/span>Alman Vergi Sistemi&nbsp;Hakk\u0131nda Bilinmesi Gerekenler<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Almanya\u2019da para kazanan her bireyin geliri \u00fczerinden vergi al\u0131n\u0131r. \u00dclkede vergi oran\u0131n\u0131n vergiye tabi gelirle birlikte artt\u0131\u011f\u0131 bir sistem s\u00f6z konusudur. Almanya\u2019da birden fazla i\u015f yapan veya kendi i\u015fletmesini y\u00f6neten ki\u015filer bordro kesintileri yoluyla gelir vergisi \u00f6der. Bu \u00fclkede mukim olan t\u00fcm bireyler d\u00fcnya \u00e7ap\u0131ndaki gelirleri \u00fczerinden vergi \u00f6demesi ger\u00e7ekle\u015ftirir. Yerle\u015fik olmayan ki\u015filer ise sadece Alman kaynakl\u0131 yat\u0131r\u0131m, istihdam ve stopaj yoluyla vergilerini \u00f6der. \u00dclkedeki en \u00f6nemli vergi t\u00fcrleri gelir vergisi, kurumlar vergisi, ticaret vergisi ve VAT yani katma de\u011fer vergisidir. Alman vergi sistemindeki bu d\u00f6rt vergi t\u00fcr\u00fcn\u00fc yak\u0131ndan inceleyelim.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Almanyada_Gelir_Vergisi\"><\/span>Almanya\u2019da Gelir Vergisi&nbsp;<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Elde edilen gelir \u00fczerinden vergi \u00f6deme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn yan\u0131nda, &#8220;daim\u00ee ikametg\u00e2h&#8221; testini ge\u00e7enler de Almanya&#8217;daki ve deniza\u015f\u0131r\u0131 \u00fclkelerdeki gelirleri \u00fczerinden vergiye tabi tutulur. Almanya\u2019da 2024 y\u0131l\u0131 i\u00e7in bireysel gelir vergisi oranlar\u0131n\u0131n a\u015fa\u011f\u0131daki gibi olmas\u0131 \u00f6ng\u00f6r\u00fclmektedir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>11.604 Euro\u2019ya kadar %0&nbsp;<\/li>\n\n\n\n<li>11.604 &#8211; 66.760 Euro aras\u0131 %14 &#8211; %42&nbsp;<\/li>\n\n\n\n<li>66.760 &#8211; 277.825 Euro aras\u0131 %42&nbsp;<\/li>\n\n\n\n<li>277.856 Euro ve \u00fczeri %45&nbsp;<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Almanyada_Kurumlar_Vergisi\"><\/span>Almanya\u2019da Kurumlar Vergisi&nbsp;<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Alman vergi sisteminde kurumsal federal vergi oran\u0131na ek olarak bir <a href=\"https:\/\/www.german-tax-consultants.com\/german-taxes\/solidarity-surcharge-solidaritaetszuschlag.html\" target=\"_blank\" rel=\"noreferrer noopener\">dayan\u0131\u015fma \u00fccreti<\/a> \u00f6demesi al\u0131n\u0131r. Yani 2024 y\u0131l\u0131nda kurumlar i\u00e7in belirlenen %15\u2019lik vergi dilimi \u00f6denirken ayn\u0131 zamanda dayan\u0131\u015fma \u00fccretinin de \u00f6denmesi gerekir.&nbsp; Belediyeye \u00f6denecek olan bu \u00fccret %15&#8217;lik <a href=\"https:\/\/www.gtai.de\/en\/invest\/investment-guide\/corporate-taxation\" target=\"_blank\" rel=\"noreferrer noopener\">kurumlar vergisinin<\/a> y\u00fczde 5,5&#8217;i oran\u0131nda belirlenir. Bunun yan\u0131 s\u0131ra \u00fclkenin farkl\u0131 \u015fehirlerinde faaliyet g\u00f6steren \u015firketlerin \u00e7al\u0131\u015fanlar\u0131n\u0131n bulundu\u011fu yere g\u00f6re \u00f6deyece\u011fi i\u015fletme vergisi farkl\u0131 olabilir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Almanyada_Ticaret_Vergisi\"><\/span>Almanya\u2019da Ticaret Vergisi&nbsp;<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Almanya\u2019da ticari kazan\u00e7 elde eden ger\u00e7ek ve t\u00fczel ki\u015filer, gelir vergisine ek olarak ticaret vergisi \u00f6demekle y\u00fck\u00fcml\u00fcd\u00fcr. Burada kolektif \u015firket, komandit \u015firket ya da limited komandit \u015firketiniz varsa elde etti\u011finiz kazan\u00e7lar\u0131n ticari kazan\u00e7 stat\u00fcs\u00fcnde de\u011ferlendirildi\u011fini bilmeniz gerekir.&nbsp;<\/p>\n\n\n\n<p>Almanya\u2019da ticaret vergisi, i\u015fletmenin faaliyet g\u00f6sterdi\u011fi belediyeye ba\u011fl\u0131 olarak de\u011fi\u015fiklik g\u00f6sterebilmekle birlikte, %8,75 ile %20,3 aras\u0131nda bir oranda ticaret vergisi al\u0131nmaktad\u0131r. Bu noktada hisse sat\u0131\u015f\u0131ndan elde edilen sermaye kazan\u00e7lar\u0131n\u0131n genel olarak vergiden muaf tutuldu\u011funu s\u00f6ylemek m\u00fcmk\u00fcnd\u00fcr. <\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Almanyada_Katma_Deger_Vergisi_VAT\"><\/span>Almanya\u2019da Katma De\u011fer Vergisi (VAT)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Avrupa\u2019daki bir\u00e7ok \u00fclkede oldu\u011fu gibi Alman vergi sisteminde de <a href=\"https:\/\/mukellef.co\/blog\/almanya-vat-numarasi-nasil-alinir\/\">VAT<\/a> yani katma de\u011fer vergisi, yap\u0131lan mal ve hizmet teslimleri \u00fczerinden al\u0131nan bir vergi t\u00fcr\u00fcd\u00fcr. Burada katma de\u011fer vergisine tabi tutulmayan baz\u0131 istisnalar s\u00f6z konusudur. Bunlar; ihracatlar, Avrupa Birli\u011fi i\u00e7erisindeki ihracatlar, baz\u0131 kira gelirleri, sosyal istisnalar ve di\u011fer istisnalar olarak s\u0131ralanabilir. <a href=\"https:\/\/tradingeconomics.com\/germany\/sales-tax-rate\" target=\"_blank\" rel=\"noreferrer noopener\">Almanya\u2019da uygulanan katma de\u011fer vergisi<\/a> oran\u0131 2024 y\u0131l\u0131 i\u00e7in %19\u2019dur. Belirli t\u00fcketim mallar\u0131 ve g\u00fcnl\u00fck hizmetler (yemek, gazeteler, toplu ta\u015f\u0131ma ve otel konaklama gibi) i\u00e7in ise %7\u2019lik indirimli oran uygulan\u0131r.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"1000\" height=\"667\" src=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/03\/top-view-calculator-money-arrangement.jpg\" alt=\"Alman vergi sistemi, Almanya vergi sistemi, Almanya vergi oranlar\u0131, Almanya gelir vergisi, Almanya KDV oran\u0131, Almanya&#039;da \u015firket vergileri, Almanya kurumlar vergisi\" class=\"wp-image-6925\" title=\"\" srcset=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/03\/top-view-calculator-money-arrangement.jpg 1000w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/03\/top-view-calculator-money-arrangement-300x200.jpg 300w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/03\/top-view-calculator-money-arrangement-768x512.jpg 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Almanyada_Kurulan_Sirketlerin_Vergilendirilmesi\"><\/span>Almanya\u2019da Kurulan \u015eirketlerin Vergilendirilmesi<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Almanya\u2019da bir kolektif veya kommandit \u015firket hissedar\u0131 iseniz elde etti\u011finiz kazan\u00e7 paylar\u0131 \u00fczerinden gelir vergisi \u00f6demekle m\u00fckellef olursunuz. Bu \u015firketlerde hissedar olan bireylerin gelir tan\u0131m\u0131 ticaret vergisinin \u00f6denmesi noktas\u0131nda belirleyici g\u00f6rev \u00fcstlenir. S\u00f6z konusu hissedarlar istisnai olarak, ticari geliri yerine gayrimenkul sermayesinden gelir elde ederse ticaret vergisi \u00f6demekle y\u00fck\u00fcml\u00fc de\u011fildir. Ancak gerekli g\u00f6r\u00fcl\u00fcrse ticaret vergisi gelir vergisinden d\u00fc\u015febilir. Limited ve anonim \u015firketler ise 15% oran\u0131nda kurumlar vergisi \u00f6demek zorundad\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Almanyada_Kurumlar_Vergisi_Beyannamesi_Nasil_Verilir\"><\/span>Almanya&#8217;da Kurumlar Vergisi Beyannamesi Nas\u0131l Verilir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Almanya\u2019da pek \u00e7ok farkl\u0131 sebepten dolay\u0131 vatanda\u015flar\u0131n ELSTER\u2019e kay\u0131t olmas\u0131 gerekebilir. \u00d6zellikle bireyler, i\u015fverenler, giri\u015fimciler ve dernekler <a href=\"https:\/\/www.elster.de\/eportal\/start\" target=\"_blank\" rel=\"noreferrer noopener\">ELSTER<\/a> kullanarak kurumlar vergisi beyannamesi i\u00e7in kay\u0131t yapt\u0131rabilir. Almanya\u2019da kurumlar vergisi beyannamesi vermek i\u00e7in birka\u00e7 ad\u0131m\u0131 takip etmeniz gerekir. Kay\u0131t formunu online olarak doldurup kay\u0131t verilerini g\u00f6nderdikten sonra ELSTER portal\u0131 \u00fczerinden bir onay postas\u0131 al\u0131rs\u0131n\u0131z. Daha sonra mektupla aktivasyon kodu g\u00f6ndermeniz gerekir. Bu i\u015flemlerin ard\u0131ndan kurumlar vergisi beyannamenizi tamamlayabilirsiniz. ELSTER\u2019dan alaca\u011f\u0131n\u0131z sertifika sayesinde bilgileri do\u011frulayabilir ve g\u00fcvenli bir \u015fekilde elektronik imza kullanabilirsiniz.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Avrupada_Sirket_Kurmak_icin_Mukelleften_Destek_Alin\"><\/span>Avrupa&#8217;da \u015eirket Kurmak i\u00e7in M\u00fckellef&#8217;ten Destek Al\u0131n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Avrupa pazar\u0131na giri\u015f yapmak ve hayalinizdeki i\u015fi hayata ge\u00e7irmek M\u00fckellef ile art\u0131k \u00e7ok kolay! M\u00fckellef, Estonya \u00fczerinden\u00a0<a href=\"https:\/\/mukellef.co\/blog\/category\/avrupada-sirket-kurmak\/\">Avrupa\u2019da \u015firket kurmak<\/a>\u00a0ve sonras\u0131ndaki t\u00fcm s\u00fcre\u00e7ler i\u00e7in online destek sa\u011flar. M\u00fckellef hizmetleri ile \u015firketiniz i\u00e7in durum ve dok\u00fcman takibi yapabilir, \u00f6n muhasebe ve di\u011fer vergisel s\u00fcre\u00e7leri y\u00f6netebilirsiniz. Avrupa\u2019daki \u015firketinizi tek platform \u00fczerinden y\u00f6netirken size kalan tek \u015fey, M\u00fckellef ile kurdu\u011funuz \u015firketin ba\u015far\u0131s\u0131na odaklanmak olur. M\u00fckellef\u2019in Estonya \u00fczerinden Avrupa Birli\u011fi\u2019nde sundu\u011fu hizmetler hakk\u0131nda detayl\u0131 bilgi almak i\u00e7in\u00a0<a href=\"https:\/\/mukellef.co\/ee\/\" target=\"_blank\" rel=\"noreferrer noopener\">t\u0131klay\u0131n\u0131z.<\/a><\/p>\n\n\n\n\t\t<!--HubSpot Call-to-Action Code -->\n\t\t<span class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-ac0cd55a-0a4b-4886-b418-b44f22fea7e5\">\n\t\t<span class=\"hs-cta-node hs-cta-ac0cd55a-0a4b-4886-b418-b44f22fea7e5\" id=\"ac0cd55a-0a4b-4886-b418-b44f22fea7e5\">\n\t\t<!--[if lte IE 8]>\n\t\t<div id=\"hs-cta-ie-element\"><\/div>\n\t\t<![endif]-->\n\t\t<a href=\"https:\/\/cta-redirect.hubspot.com\/cta\/redirect\/5318651\/ac0cd55a-0a4b-4886-b418-b44f22fea7e5\" target=\"_blank\" rel=\"noopener\">\n\t\t<img decoding=\"async\" class=\"hs-cta-img\" id=\"hs-cta-img-ac0cd55a-0a4b-4886-b418-b44f22fea7e5\" style=\"border-width:0px;\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5318651\/ac0cd55a-0a4b-4886-b418-b44f22fea7e5.png\" alt=\"New call-to-action\" title=\"\">\n\t\t<\/a>\n\t\t<\/span>\n\t\t<script charset=\"utf-8\" src=\"\/\/js.hubspot.com\/cta\/current.js\"><\/script>\n\t\t<script>\n\t\thbspt.cta.load(5318651, 'ac0cd55a-0a4b-4886-b418-b44f22fea7e5', {});\n\t\t<\/script>\n\t\t<\/span>\n\t\t<!-- end HubSpot Call-to-Action Code -->\n\t\t\n\n\n\n<p><a href=\"https:\/\/support.mukellef.co\/cs\/c\/?cta_guid=2c025fbf-18ce-411b-b522-55b939860fc0&amp;signature=AAH58kEdXFhscLkXfdiEWtYQCfxM9DbHyA&amp;placement_guid=d53ea788-0305-492b-8aa6-0995c4dbef3d&amp;click=b6ed0e36-6d18-4a95-8ee0-65db8a933647&amp;hsutk=ab811251afe83ce0dd09e2de5d25484a&amp;canon=https%3A%2F%2Fmukellef.co\/blog%2Falmanyada-e-ticaret-icin-en-populer-siteler%2F&amp;utm_referrer=https%3A%2F%2Fmukellef.co\/blog%2F%3Fs%3Dalmanya&amp;portal_id=5318651&amp;redirect_url=APefjpFGpwf4RnXrG_nQvH-veGQ9jdSlKkRztOt3pVWMR6CA7MBPQlJEviowZqYI6c6WS4_ae-xsMIugIHp2W2aqlAWHCcSP4Ku0ILpe602tqTZBSuPc63wplY3QUltqTKb3aR0nrnpq8RQ3P-z8J6f9FuaVRDwlGPpp15oxUacc19k_CKrZrWhpXoCo71KpUZGOiJnWTFHbyMcHj_hK27MhtgOnhQ-iT6aOtibWSfYDacjGSlLmAp8cDHWDBXp-FpJJir3UV5HAWYc7fjHYlrsmGZI1jVMPXA&amp;__hstc=257729492.ab811251afe83ce0dd09e2de5d25484a.1650436954024.1709800291269.1709809915346.1495&amp;__hssc=257729492.12.1709809915346&amp;__hsfp=1957539510&amp;contentType=blog-post\" target=\"_blank\" rel=\"noreferrer noopener\"><\/a><a href=\"https:\/\/support.mukellef.co\/cs\/c\/?cta_guid=645ed4b8-d19d-4500-9d64-34ee7d892817&amp;signature=AAH58kGinETjjg3XOgjXmZGHfbsYDH6Zsg&amp;placement_guid=d53ea788-0305-492b-8aa6-0995c4dbef3d&amp;click=30f5fe18-7565-4287-85aa-9d8632599050&amp;hsutk=ab811251afe83ce0dd09e2de5d25484a&amp;canon=https%3A%2F%2Fmukellef.co\/blog%2Fisinizi-almanyaya-tasimak-icin-bes-neden%2F&amp;utm_referrer=https%3A%2F%2Fmukellef.co\/blog%2F%3Fs%3Dalmanya&amp;portal_id=5318651&amp;redirect_url=APefjpEZOWbaVw2XW9WSV4mZwpT_aqcBM5P3RzNb1mYf7NXaI9KrQxBQvk1n0zSYfAt6yMNLUboYjpHu1GrTgkNOUjcJ-GdMlgn1xuRckNOj2lQHtDuHVQg5hIwC-XNzt_EhqZH_JosCO0o5ExreVPeecYioZ-eabOKux0weBUib1oIK9uUgpg9jmnsbuGy-jqVfw_jQYZjt-bLQKg0_ZTB1obLqG2JZ8l91W7r6sx39u92fIfoR25lvtrsEGpdG5YfmInlMUHHAh6fnNDRhvjHE7hpumO597Q&amp;__hstc=257729492.ab811251afe83ce0dd09e2de5d25484a.1650436954024.1709800291269.1709809915346.1495&amp;__hssc=257729492.12.1709809915346&amp;__hsfp=1957539510&amp;contentType=blog-post\" target=\"_blank\" rel=\"noreferrer noopener\"><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Alman vergi sistemi d\u00fcnyan\u0131n en kapsaml\u0131 vergi sistemleri aras\u0131nda yer al\u0131r. Vergi konusunda s\u0131k\u0131 bir takip s\u00fcrd\u00fcren Almanya\u2019da para kazanan her birey, gelir vergisi \u00f6demekle y\u00fck\u00fcml\u00fcd\u00fcr. Bu y\u00f6ntemle Almanya, herkesin kamuya katk\u0131da bulunmas\u0131n\u0131 sa\u011flar. Burada da \u00fclkemizde oldu\u011fu gibi tam m\u00fckellef ve dar m\u00fckellef ayr\u0131mlar\u0131 g\u00f6r\u00fcl\u00fcr. Peki Alman vergi sistemi nas\u0131l i\u015fler, k\u0131staslar\u0131 nelerdir? Bu &#8230;<\/p>\n","protected":false},"author":17,"featured_media":7109,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[1587],"tags":[],"class_list":["post-5402","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-avrupada-sirket-kurmak"],"_links":{"self":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/5402","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/users\/17"}],"replies":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/comments?post=5402"}],"version-history":[{"count":1,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/5402\/revisions"}],"predecessor-version":[{"id":11073,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/5402\/revisions\/11073"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/7109"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=5402"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=5402"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=5402"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}