Bir \u00e7al\u0131\u015fana, yapt\u0131\u011f\u0131 i\u015f kar\u015f\u0131l\u0131\u011f\u0131nda i\u015fvereninden veya \u00fc\u00e7\u00fcnc\u00fc bir ki\u015fiden paylar\u0131 indirimli olarak edinme imkan\u0131 tan\u0131nmas\u0131, Alman Gelir Vergisi Kanunu\u2019nun (EStG) 8. maddesinin (1) f\u0131kras\u0131yla birlikte 19. maddesinin (1) f\u0131kras\u0131n\u0131n 1. c\u00fcmlesinin 1. bendi uyar\u0131nca i\u015ften elde edilen gelir olarak kabul edilir. \u0130\u015fverenin paylar\u0131 \u00e7al\u0131\u015fana indirimli olarak devretmesi halinde vergilendirilebilir menfaat, her iki taraf\u0131 da ba\u011flayan sat\u0131\u015f i\u015fleminin ger\u00e7ekle\u015ftirildi\u011fi anda paylar\u0131n de\u011ferinin kararla\u015ft\u0131r\u0131lan sat\u0131n alma bedelini a\u015fmas\u0131 durumunda ortaya \u00e7\u0131kar.<\/p>\n
Uyu\u015fmazl\u0131k konusu y\u0131lda davac\u0131, A-AG\u2019deki \u00e7al\u0131\u015fmas\u0131 nedeniyle EStG\u2019nin 19. maddesinin (1) f\u0131kras\u0131n\u0131n 1. c\u00fcmlesinin 1. bendi anlam\u0131nda i\u015f geliri elde etmi\u015ftir. Ayn\u0131 y\u0131l A-AG\u2019nin hakim orta\u011f\u0131 ve y\u00f6netim kurulu ba\u015fkan\u0131, \u00f6zel malvarl\u0131\u011f\u0131nda bulunan A-AG paylar\u0131n\u0131 satm\u0131\u015f ve bu sat\u0131\u015flardan biri davac\u0131n\u0131n e\u015fine yap\u0131lm\u0131\u015ft\u0131r. Davac\u0131n\u0131n e\u015fi ile hakim ortak, Eyl\u00fcl 1997 tarihli noter tasdikli bir sat\u0131\u015f s\u00f6zle\u015fmesiyle A-AG paylar\u0131n\u0131n nominal de\u011fer \u00fczerinden sat\u0131n al\u0131nmas\u0131 konusunda anla\u015fm\u0131\u015ft\u0131r. S\u00f6zle\u015fmede, di\u011fer hususlar\u0131n yan\u0131 s\u0131ra, A\u011fustos 1997\u2019de ger\u00e7ekle\u015ftirilmesi planlanan ve fiilen ayn\u0131 ay ger\u00e7ekle\u015fen borsa kotasyonuna da at\u0131fta bulunulmu\u015ftur. Davac\u0131, sat\u0131\u015f\u0131n paylar\u0131n ger\u00e7ek de\u011ferinin nominal de\u011ferini a\u015fmad\u0131\u011f\u0131 bir tarihte, yani A\u011fustos 1997\u2019deki borsa kotasyonundan \u00f6nce ger\u00e7ekle\u015fti\u011fini ileri s\u00fcrm\u00fc\u015ft\u00fcr. Buna ra\u011fmen daval\u0131 vergi dairesi, paylar\u0131n indirimli olarak edinilmesinden do\u011fan vergilendirilebilir menfaati davac\u0131n\u0131n i\u015f geliri olarak kabul ederek gelir vergisi tarhiyat\u0131n\u0131 de\u011fi\u015ftirmi\u015ftir. \u0130tiraz ve ard\u0131ndan a\u00e7\u0131lan dava sonu\u00e7suz kalm\u0131\u015ft\u0131r. Davac\u0131n\u0131n hukuki meselelerle s\u0131n\u0131rl\u0131 temyiz ba\u015fvurusu ise kabul edilmi\u015f; Federal Vergi Mahkemesi davay\u0131 yeniden incelenmek \u00fczere Vergi Mahkemesine geri g\u00f6ndermi\u015ftir.<\/p>\n
EStG\u2019nin 19. maddesinin (1) f\u0131kras\u0131n\u0131n 1. c\u00fcmlesinin 1. bendi uyar\u0131nca i\u015f geliri yaln\u0131zca maa\u015f ve \u00fccretleri de\u011fil, ayn\u0131 zamanda i\u015f \u201ckar\u015f\u0131l\u0131\u011f\u0131nda\u201d sa\u011flanan di\u011fer menfaat ve \u00f6demeleri de kapsamaktad\u0131r. Bunun i\u00e7in s\u00f6z konusu menfaatin, en az\u0131ndan geni\u015f anlamda, \u00e7al\u0131\u015fan\u0131n sundu\u011fu hizmetlerin kar\u015f\u0131l\u0131\u011f\u0131 olarak de\u011ferlendirilmesi gerekir. Bu ilke, i\u015fverenden indirimli olarak pay edinilmesi bak\u0131m\u0131ndan da ge\u00e7erlidir. Ayr\u0131ca EStG\u2019nin 19. maddesinin (1) f\u0131kras\u0131n\u0131n 1. c\u00fcmlesinin 1. bendi kapsam\u0131nda gelir, menfaatin \u00fc\u00e7\u00fcnc\u00fc bir ki\u015fi taraf\u0131ndan sa\u011flanmas\u0131 veya \u00fc\u00e7\u00fcnc\u00fc bir ki\u015fiye verilmesi halinde de s\u00f6z konusu olabilir. Bunun i\u00e7in \u00fc\u00e7\u00fcnc\u00fc ki\u015fiye sa\u011flanan menfaatin \u00e7al\u0131\u015fan\u0131n hizmetleri nedeniyle verilmi\u015f olmas\u0131 gerekir. Bir menfaatin i\u015f ili\u015fkisinden kaynaklan\u0131p kaynaklanmad\u0131\u011f\u0131 ve dolay\u0131s\u0131yla i\u015f geliri olarak nitelendirilip nitelendirilemeyece\u011fi, somut olay\u0131n ko\u015fullar\u0131 ilk derece mahkemesi taraf\u0131ndan de\u011ferlendirilerek belirlenmelidir. Bir varl\u0131\u011f\u0131n edinimi piyasa ko\u015fullar\u0131na uygun \u015fekilde ger\u00e7ekle\u015fmi\u015fse vergilendirilebilir bir menfaat s\u00f6z konusu de\u011fildir. Paylar\u0131n edinilmesinde vergilendirilebilir menfaat ancak paylar\u0131n de\u011ferinin kararla\u015ft\u0131r\u0131lan sat\u0131n alma bedelini a\u015fmas\u0131 halinde ortaya \u00e7\u0131kar. Borsada i\u015flem g\u00f6rmeyen paylarda de\u011fer, Alman De\u011ferleme Kanunu\u2019nun (BewG) 11. maddesinin (2) f\u0131kras\u0131 uyar\u0131nca belirlenmelidir. Esas al\u0131nacak tarih, edinilen paylar\u0131n teslim edildi\u011fi tarih de\u011fil, her iki taraf\u0131 ba\u011flayan sat\u0131\u015f i\u015fleminin ger\u00e7ekle\u015ftirildi\u011fi tarihtir. Bor\u00e7land\u0131r\u0131c\u0131 i\u015flemin kurulmas\u0131 ile paylar\u0131n devrinin tamamlanmas\u0131 aras\u0131nda paylar\u0131n de\u011ferinde meydana gelen de\u011fi\u015fiklikler, \u00f6zel malvarl\u0131\u011f\u0131 alan\u0131na ait olup vergilendirilebilir i\u015f geliri olu\u015fturmaz ve i\u015fverenin etki alan\u0131 d\u0131\u015f\u0131nda kal\u0131r.<\/p>\n
Uygulama Notu: Bu karar, okuyucuyu Yeni Piyasa d\u00f6nemine g\u00f6t\u00fcrmektedir. O d\u00f6nemde halka arzlara s\u0131kl\u0131kla \u2014 kimi zaman olduk\u00e7a kapsaml\u0131 \u2014 \u201cAile ve Arkada\u015flar\u201d programlar\u0131 e\u015flik etmekteydi. Bu programlar kapsam\u0131nda, halka arz \u00f6ncesinde s\u0131n\u0131rl\u0131 bir ki\u015fi grubuna pay edinme imkan\u0131 tan\u0131nmaktayd\u0131. Yararlan\u0131c\u0131lar aras\u0131nda \u00f6rne\u011fin mevcut pay sahiplerinin aile \u00fcyeleri ve arkada\u015flar\u0131n\u0131n yan\u0131 s\u0131ra \u015firket y\u00f6neticileri ve \u00f6nemli m\u00fc\u015fteriler de bulunmaktayd\u0131. \u201cAile ve Arkada\u015flar\u201d programlar\u0131, halka arz\u0131n ard\u0131ndan paylar\u0131n piyasa de\u011ferinin program kapsam\u0131nda belirlenen taahh\u00fct fiyat\u0131n\u0131n \u00fczerine \u00e7\u0131kaca\u011f\u0131 beklentisine dayanmaktayd\u0131. Vergi idaresinin ilgisi de bu noktada ortaya \u00e7\u0131kmaktad\u0131r. Federal Vergi Mahkemesi (BFH), mevcut karar\u0131nda paylar\u0131n de\u011ferinin belirlenmesinde her iki taraf\u0131 ba\u011flayan sat\u0131\u015f i\u015fleminin ger\u00e7ekle\u015ftirildi\u011fi tarihin esas al\u0131nmas\u0131 gerekti\u011fine h\u00fckmetmi\u015ftir.<\/p>\n
BFH; 7 May\u0131s 2014 tarihli karar \u2013 VI R 73\/12 = BeckRS 2014, 95358
\nKaynak: NJW-Spezial 18\/2014<\/p>","protected":false},"excerpt":{"rendered":"
If an employee is granted the discounted acquisition of shares from the employer or from a third party in return for their work, this constitutes income from employment under Section 19(1) sentence 1 no. 1 in conjunction with Section 8(1) of the German Income Tax Act (EStG), to the extent that the employer sells the […]<\/p>\n","protected":false},"author":29,"featured_media":55719,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[15],"tags":[],"class_list":["post-55716","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\t