{"id":61059,"date":"2026-10-26T16:30:56","date_gmt":"2026-10-26T16:30:56","guid":{"rendered":"https:\/\/7grounds.org\/taxes-germany-arab-savers-gold-gifts-foreign-income\/"},"modified":"2026-10-26T16:30:56","modified_gmt":"2026-10-26T16:30:56","slug":"taxes-germany-arab-savers-gold-gifts-foreign-income","status":"publish","type":"post","link":"https:\/\/7grounds.org\/ar\/taxes-germany-arab-savers-gold-gifts-foreign-income\/","title":{"rendered":"\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u0623\u0644\u0645\u0627\u0646\u064a\u0627 \u0644\u0644\u0639\u0631\u0628 \u0627\u0644\u0645\u062f\u062e\u0631\u064a\u0646 \u0648\u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646: \u0627\u0644\u062c\u0648\u0627\u0628 \u0627\u0644\u0645\u062e\u062a\u0635\u0631"},"content":{"rendered":"<style>.g7m{max-width:820px;margin:auto;color:#d2d2cf;font-size:18px;line-height:1.82}.g7m h1,.g7m h2,.g7m h3{color:#fff;line-height:1.25}.g7m h1{font-size:clamp(30px,4vw,46px);margin:0 0 28px}.g7m h3{font-size:20px;margin:28px 0 10px}.g7m p{margin:0 0 21px}.g7m ul{margin:0 0 21px}.g7m strong{color:#fff}.g7m .g7m-cta{margin-top:42px;padding:25px;border:1px solid #332c27;border-inline-start:3px solid #559088;border-radius:20px;background:#101414}.g7m a{color:#7fb5ab}.g7m .g7m-t{width:100%;border-collapse:collapse;margin:0 0 28px;font-size:16px;display:block;overflow-x:auto}.g7m .g7m-t th,.g7m .g7m-t td{border:1px solid #332c27;padding:10px 12px;text-align:start;vertical-align:top}.g7m .g7m-t th{color:#fff;background:#101414}.g7m-ar,.g7m-tr{display:none}html[lang^=\"ar\"] .g7m-en,html.g7-ar-mode .g7m-en{display:none}html[lang^=\"ar\"] .g7m-ar,html.g7-ar-mode .g7m-ar{display:block}html[lang^=\"tr\"] .g7m-en,html.g7-tr-mode .g7m-en{display:none}html[lang^=\"tr\"] .g7m-tr,html.g7-tr-mode .g7m-tr{display:block}@media(max-width:640px){.g7m{font-size:17px}} <\/style><article class=\"g7m\"><div class=\"g7m-en\" lang=\"en\" dir=\"ltr\" data-no-translation><h2>Taxes in Germany for Arab savers and investors: the short answer<\/h2>\n<p><strong>Taxes in Germany<\/strong> reach almost every kind of saving: bank interest, dividends and fund gains pay a flat 25% plus solidarity surcharge above a yearly allowance of \u20ac1,000; physical gold sold after more than one year is tax-free; gifts from family are taxed only above generous allowances; and income from abroad must be declared, with treaties deciding where it is taxed.<\/p>\n<p>This guide is written for Arabs in Germany who save, hold gold, receive money from family or own property or a business in their home country. It explains how the Finanzamt looks at each of these, in plain language and with the legal source behind every figure. It is general information, not tax or legal advice: your own situation can change the answer, so for decisions with real money involved, speak to a Steuerberater or a Lohnsteuerhilfeverein.<\/p>\n\n<h2>How does the Finanzamt look at your money?<\/h2>\n<p>The starting point is simple and often misunderstood. If your home is in Germany, the German income tax applies to your <strong>worldwide income<\/strong>, not only to the salary you earn here. A flat in Damascus, a shop in Amman, a deposit account in Cairo or dividends from a Gulf company are all, in principle, part of the picture the Finanzamt expects to see.<\/p>\n<p>Everyone has a personal tax identification number (Steuer-ID), and returns are filed online through <a href=\"https:\/\/www.elster.de\/\" rel=\"noopener\" target=\"_blank\">ELSTER<\/a>, the official portal. Employees already pay wage tax through payroll according to their tax class (Steuerklasse I to VI); the annual return then settles the difference and adds whatever payroll could not see, such as foreign income or private sales.<\/p>\n<p>Many people search for a way to calculate their taxes in Germany. For salary and income tax, the most reliable tool is the official <a href=\"https:\/\/www.bmf-steuerrechner.de\/\" rel=\"noopener\" target=\"_blank\">calculator of the Federal Ministry of Finance<\/a>. Two numbers frame every calculation: the basic tax-free allowance (Grundfreibetrag), which is <strong>\u20ac12,348<\/strong> from the 2026 tax year according to <a href=\"https:\/\/www.gesetze-im-internet.de\/estg\/__32a.html\" rel=\"noopener\" target=\"_blank\">\u00a7 32a EStG<\/a>, and the progressive rates above it. Savings and investments, however, mostly follow their own rules, which is what the rest of this guide is about.<\/p>\n\n<h2>How are bank interest, dividends and ETFs taxed in Germany?<\/h2>\n<p>Income from capital, such as interest, dividends and gains on shares and funds, is taxed at a flat rate of <strong>25%<\/strong> under <a href=\"https:\/\/www.gesetze-im-internet.de\/estg\/__32d.html\" rel=\"noopener\" target=\"_blank\">\u00a7 32d EStG<\/a>, known as Abgeltungsteuer. On top comes the solidarity surcharge of <strong>5.5% of the tax<\/strong> (<a href=\"https:\/\/www.gesetze-im-internet.de\/solzg_1995\/__4.html\" rel=\"noopener\" target=\"_blank\">\u00a7 4 SolZG<\/a>), which brings the combined rate to 26.375%, plus church tax only for members of a church that levies it.<\/p>\n<p>Every person has a saver&#8217;s allowance (Sparer-Pauschbetrag) of <strong>\u20ac1,000 a year<\/strong>, and married couples assessed jointly share <strong>\u20ac2,000<\/strong> (<a href=\"https:\/\/www.gesetze-im-internet.de\/estg\/__20.html\" rel=\"noopener\" target=\"_blank\">\u00a7 20 (9) EStG<\/a>). With a German bank you activate it by giving the bank an exemption order (Freistellungsauftrag); the bank then withholds nothing until the allowance is used up, and withholds the flat tax automatically afterwards.<\/p>\n<p>Two details matter for many families. First, if your total income is low, the law lets you ask for your capital income to be taxed at your personal rate instead, when that is cheaper (G\u00fcnstigerpr\u00fcfung, \u00a7 32d (6) EStG). Second, a <strong>foreign bank does not withhold German tax<\/strong>. Interest from an account abroad must be declared in your return yourself, on the form Anlage KAP. Germany also takes part in the automatic exchange of financial account information between tax authorities (the Common Reporting Standard, implemented in German law by the <a href=\"https:\/\/www.gesetze-im-internet.de\/fkaustg\/\" rel=\"noopener\" target=\"_blank\">FKAustG<\/a>), so foreign accounts are far more visible than many people assume.<\/p>\n\n<h2>Is gold taxed in Germany?<\/h2>\n<p>Gold is where German rules are most favourable to private savers, and also where small mistakes cost the most.<\/p>\n<p><strong>Buying.<\/strong> Investment gold is exempt from VAT under <a href=\"https:\/\/www.gesetze-im-internet.de\/ustg_1980\/__25c.html\" rel=\"noopener\" target=\"_blank\">\u00a7 25c UStG<\/a>. That covers bars and wafers of at least 995 fineness and coins of at least 900 fineness minted after 1800 that are or were legal tender. Jewellery is not investment gold: its price includes VAT and craftsmanship, which you do not get back when you sell.<\/p>\n<p><strong>Selling after more than one year.<\/strong> Physical gold is treated as a private asset. Under <a href=\"https:\/\/www.gesetze-im-internet.de\/estg\/__23.html\" rel=\"noopener\" target=\"_blank\">\u00a7 23 EStG<\/a>, a sale is a taxable private transaction only if no more than one year passes between purchase and sale. After that, the gain is tax-free, however large it is. Keep the invoice: it proves the purchase date and price.<\/p>\n<p><strong>Selling within one year.<\/strong> The gain is added to your income and taxed at your personal rate. There is an exemption limit: gains from all private sales in a calendar year stay tax-free if the total is <strong>below \u20ac1,000<\/strong>. This is a limit, not an allowance. At \u20ac1,000 or more, the whole gain becomes taxable, not only the part above.<\/p>\n<p><strong>Gold on paper.<\/strong> Not every gold product is treated like a bar in a safe. The Federal Fiscal Court ruled on 12 May 2015 (VIII R 35\/14 and VIII R 4\/15) that Xetra-Gold bonds, which give the holder a claim to delivery of physical gold, follow the same one-year rule, as <a href=\"https:\/\/www.deloitte-tax-news.de\/steuern\/private-einkommensteuer\/bfh-gewinne-aus-der-veraeusserung-oder-einloesung-von-xetra-gold-inhaberschuldverschreibungen-ein-jahr-nach-anschaffung-nicht-steuerbar.html\" rel=\"noopener\" target=\"_blank\">summarised by Deloitte<\/a>. Products that only pay out cash, and gold funds, are generally taxed as capital income. Read the product terms before you assume a gold product is tax-free.<\/p>\n<p><strong>Cash and borders.<\/strong> A dealer must identify you when you pay <strong>\u20ac2,000 or more in cash<\/strong> for precious metals (<a href=\"https:\/\/www.gesetze-im-internet.de\/gwg_2017\/__10.html\" rel=\"noopener\" target=\"_blank\">\u00a7 10 (6a) GwG<\/a> with <a href=\"https:\/\/www.gesetze-im-internet.de\/gwg_2017\/__1.html\" rel=\"noopener\" target=\"_blank\">\u00a7 1 (10) GwG<\/a>). When you travel to or from a country outside the EU, cash and equivalents worth <strong>\u20ac10,000 or more<\/strong> must be declared to customs, and that includes gold coins of at least 90% and bars of at least 99.5% gold content, according to the <a href=\"https:\/\/verwaltung.bund.de\/leistungsverzeichnis\/DE\/leistung\/99122008261000\" rel=\"noopener\" target=\"_blank\">federal service portal<\/a>.<\/p>\n<p>For today&#8217;s price per gram and per ounce in euros, use our <a href=\"\/gold-price-germany\/\">live gold price in Germany<\/a> page rather than any figure printed in an article.<\/p>\n\n<h2>Do I pay tax on money my family sends me from abroad?<\/h2>\n<p>Moving your own money between your own accounts is not income. A transfer becomes relevant for tax when it is a <strong>gift<\/strong>. If you live in Germany, a gift you receive falls under German gift tax even when the giver lives abroad, but only above the allowances in <a href=\"https:\/\/www.gesetze-im-internet.de\/erbstg_1974\/__16.html\" rel=\"noopener\" target=\"_blank\">\u00a7 16 ErbStG<\/a>:<\/p>\n<ul>\n<li>From a spouse: \u20ac500,000<\/li>\n<li>From a parent to a child: \u20ac400,000<\/li>\n<li>From a grandparent to a grandchild: \u20ac200,000<\/li>\n<li>From a child to a parent, between siblings and from anyone else: \u20ac20,000<\/li>\n<\/ul>\n<p>Each allowance applies per giver and renews every ten years, because gifts from the same person within ten years are added together. The recipient must report a gift to the Finanzamt within <strong>three months<\/strong> of learning of it (<a href=\"https:\/\/www.gesetze-im-internet.de\/erbstg_1974\/__30.html\" rel=\"noopener\" target=\"_blank\">\u00a7 30 ErbStG<\/a>), unless it was certified by a notary. Reporting a gift below the allowance costs nothing and creates a clean record. In practice, banks also ask where larger incoming amounts come from, so a short written note from the giver and the transfer receipts save time later.<\/p>\n\n<h2>How is income from property or a business back home taxed?<\/h2>\n<p>Rent from a flat in your home country, profits from a shop or a share in a family company are part of your worldwide income. What happens next depends on whether Germany has a double taxation agreement with that country.<\/p>\n<p>Under many agreements, rent from property abroad may be taxed where the property is. Germany then often exempts it but still uses it to set the rate on your other income, a mechanism called Progressionsvorbehalt (\u00a7 32b EStG). Where Germany does tax the income, foreign tax paid can usually be credited (\u00a7 34c EStG). Where no agreement applies, German law decides alone, and the foreign tax receipt becomes your most important document. The Federal Ministry of Finance publishes the status of all agreements each January; the current list is dated 7 January 2026, as <a href=\"https:\/\/www.steuerschroeder.de\/blog\/stand-der-doppelbesteuerungsabkommen-dba-zum-1-januar-2026\/\" rel=\"noopener\" target=\"_blank\">noted here<\/a>. Check your country on that list before you assume anything.<\/p>\n<p>Selling property is a separate question. Under \u00a7 23 EStG, gains on land and buildings are taxable if they are sold within <strong>ten years<\/strong> of purchase, with an exception for a home you lived in yourself. For anyone looking at Syria as a market again, or at a running business in T\u00fcrkiye or the Gulf, these rules belong in the calculation from the first day, together with the plain business questions we cover in <a href=\"\/franchise-vs-buying-existing-business\/\">franchise or an existing business<\/a>.<\/p>\n\n<h2>Are zakat and German tax the same thing?<\/h2>\n<p>No. Zakat is a religious obligation and German tax is a legal one; paying one does not settle the other. A donation can reduce German income tax only under the conditions of <a href=\"https:\/\/www.gesetze-im-internet.de\/estg\/__10b.html\" rel=\"noopener\" target=\"_blank\">\u00a7 10b EStG<\/a>, which ties the deduction to recognised tax-privileged recipients and generally to a donation receipt, and caps it at 20% of total income. Whether a specific zakat payment qualifies depends on who receives it; ask the organisation for its tax status before you count on a deduction.<\/p>\n\n<h2>Which forms matter for savers and investors?<\/h2>\n<table class=\"g7m-t\"><thead><tr><th>What you have<\/th><th>German rule in brief<\/th><th>Where it goes<\/th><\/tr><\/thead><tbody>\n<tr><td>Interest, dividends, ETFs at a German bank<\/td><td>25% + 5.5% surcharge above \u20ac1,000 (couples \u20ac2,000)<\/td><td>Withheld by the bank; exemption order<\/td><\/tr>\n<tr><td>Interest or dividends abroad<\/td><td>Same rate, nothing withheld in Germany<\/td><td>Anlage KAP<\/td><\/tr>\n<tr><td>Physical gold, held over one year<\/td><td>Gain tax-free<\/td><td>Nothing to declare; keep the invoice<\/td><\/tr>\n<tr><td>Physical gold, sold within one year<\/td><td>Personal rate if total private gains reach \u20ac1,000<\/td><td>Anlage SO<\/td><\/tr>\n<tr><td>Gift from family<\/td><td>Tax only above the allowances per giver per ten years<\/td><td>Report within three months<\/td><\/tr>\n<tr><td>Rent or profit from abroad<\/td><td>Worldwide income; treaty decides<\/td><td>Anlage AUS with the relevant income form<\/td><\/tr>\n<tr><td>Property sold abroad<\/td><td>Taxable within ten years of purchase<\/td><td>Anlage SO<\/td><\/tr>\n<\/tbody><\/table>\n\n<h2>A calm checklist before you invest<\/h2>\n<ul>\n<li>Give your German bank an exemption order so the \u20ac1,000 allowance is used.<\/li>\n<li>Keep every gold invoice with the date, weight and fineness.<\/li>\n<li>List every account and asset you hold abroad, with the income it produced.<\/li>\n<li>Write down gifts received, with the giver, date and amount.<\/li>\n<li>Check the treaty status of your home country before buying property there.<\/li>\n<li>Before you commit money to an offer you received, run it through our <a href=\"\/deal-check\/\">Deal Check<\/a>.<\/li>\n<\/ul>\n\n<h2>Frequently asked questions<\/h2>\n<h3>Do I have to declare a bank account in my home country?<\/h3>\n<p>Income from it, yes. Interest and dividends from foreign accounts belong in your German return on Anlage KAP, because no German tax was withheld.<\/p>\n<h3>Is gold jewellery taxed when I sell it?<\/h3>\n<p>Jewellery is generally a private asset too, so the one-year rule of \u00a7 23 EStG is the usual reference. Jewellery loses value on resale because of craftsmanship and VAT, which is why savers prefer investment bars and coins. For valuable pieces, confirm the treatment with an adviser.<\/p>\n<h3>My parents sent me \u20ac30,000. Do I pay tax?<\/h3>\n<p>A gift from a parent to a child is tax-free up to \u20ac400,000 per parent within ten years. You should still report it to the Finanzamt within three months.<\/p>\n<h3>How can I calculate my taxes in Germany?<\/h3>\n<p>For salary and income tax, use the official calculator of the Federal Ministry of Finance. For savings, start from the \u20ac1,000 allowance and the 25% flat rate described above.<\/p>\n<h3>Can I get tax back in Germany?<\/h3>\n<p>Often, yes. Filing a return lets you claim work-related costs and other deductions, and it corrects capital tax withheld when your exemption order was missing or too low.<\/p>\n\n<p><strong>Good saving decisions start with clear rules. Good investment decisions start with honest numbers.<\/strong><\/p><div class=\"g7m-cta\"><a href=\"\/opportunities\/\">Explore opportunities reviewed by 7Grounds \u2192<\/a><\/div><\/div><div class=\"g7m-ar\" lang=\"ar\" dir=\"rtl\" data-no-translation><h2>\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u0623\u0644\u0645\u0627\u0646\u064a\u0627 \u0644\u0644\u0639\u0631\u0628 \u0627\u0644\u0645\u062f\u062e\u0631\u064a\u0646 \u0648\u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646: \u0627\u0644\u062c\u0648\u0627\u0628 \u0627\u0644\u0645\u062e\u062a\u0635\u0631<\/h2>\n<p><strong>\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u0623\u0644\u0645\u0627\u0646\u064a\u0627<\/strong> \u062a\u0637\u0627\u0644 \u0645\u0639\u0638\u0645 \u0623\u0634\u0643\u0627\u0644 \u0627\u0644\u0627\u062f\u062e\u0627\u0631: \u0641\u0648\u0627\u0626\u062f \u0627\u0644\u0628\u0646\u0648\u0643 \u0648\u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u0648\u0632\u0639\u0629 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\u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0642\u0627\u062f\u0645 \u0645\u0646 \u0627\u0644\u062e\u0627\u0631\u062c \u0641\u064a\u062c\u0628 \u0627\u0644\u062a\u0635\u0631\u064a\u062d \u0628\u0647 \u0648\u062a\u062d\u062f\u062f \u0627\u0644\u0627\u062a\u0641\u0627\u0642\u064a\u0627\u062a \u0623\u064a\u0646 \u064a\u0641\u0631\u0636 \u0639\u0644\u064a\u0647<\/p>\n<p>\u0647\u0630\u0627 \u0627\u0644\u062f\u0644\u064a\u0644 \u0645\u0648\u062c\u0647 \u0625\u0644\u0649 \u0627\u0644\u0639\u0631\u0628 \u0641\u064a \u0623\u0644\u0645\u0627\u0646\u064a\u0627 \u0645\u0645\u0646 \u064a\u062f\u062e\u0631\u0648\u0646 \u0623\u0648 \u064a\u0642\u062a\u0646\u0648\u0646 \u0627\u0644\u0630\u0647\u0628 \u0623\u0648 \u062a\u0635\u0644\u0647\u0645 \u0623\u0645\u0648\u0627\u0644 \u0645\u0646 \u0627\u0644\u0623\u0647\u0644 \u0623\u0648 \u064a\u0645\u0644\u0643\u0648\u0646 \u0639\u0642\u0627\u0631\u0627 \u0623\u0648 \u062a\u062c\u0627\u0631\u0629 \u0641\u064a \u0628\u0644\u062f\u0647\u0645 \u0627\u0644\u0623\u0645\u060c \u0648\u064a\u0634\u0631\u062d \u0628\u0644\u063a\u0629 \u0648\u0627\u0636\u062d\u0629 \u0643\u064a\u0641 \u064a\u0646\u0638\u0631 \u0645\u0643\u062a\u0628 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 (Finanzamt) \u0625\u0644\u0649 \u0643\u0644 \u062d\u0627\u0644\u0629\u060c \u0645\u0639 \u0627\u0644\u0645\u0635\u062f\u0631 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0648\u0631\u0627\u0621 \u0643\u0644 \u0631\u0642\u0645. \u0648\u0647\u0648 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0639\u0627\u0645\u0629 \u0648\u0644\u064a\u0633 \u0627\u0633\u062a\u0634\u0627\u0631\u0629 \u0636\u0631\u064a\u0628\u064a\u0629 \u0623\u0648 \u0642\u0627\u0646\u0648\u0646\u064a\u0629\u060c \u0641\u0638\u0631\u0648\u0641\u0643 \u0627\u0644\u062e\u0627\u0635\u0629 \u0642\u062f \u062a\u063a\u064a\u0631 \u0627\u0644\u062c\u0648\u0627\u0628\u060c \u0648\u0644\u0630\u0644\u0643 \u064a\u0633\u062a\u062d\u0633\u0646 \u0627\u0644\u0631\u062c\u0648\u0639 \u0625\u0644\u0649 \u0645\u0633\u062a\u0634\u0627\u0631 \u0636\u0631\u064a\u0628\u064a (Steuerberater) \u0623\u0648 \u062c\u0645\u0639\u064a\u0629 \u0645\u0633\u0627\u0639\u062f\u0629 \u0636\u0631\u064a\u0628\u064a\u0629 (Lohnsteuerhilfeverein) \u0642\u0628\u0644 \u0623\u064a \u0642\u0631\u0627\u0631 \u0645\u0627\u0644\u064a \u0645\u0647\u0645<\/p>\n\n<h2>\u0643\u064a\u0641 \u064a\u0646\u0638\u0631 \u0645\u0643\u062a\u0628 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0625\u0644\u0649 \u0623\u0645\u0648\u0627\u0644\u0643\u061f<\/h2>\n<p>\u0646\u0642\u0637\u0629 \u0627\u0644\u0628\u062f\u0627\u064a\u0629 \u0628\u0633\u064a\u0637\u0629 \u0644\u0643\u0646\u0647\u0627 \u0643\u062b\u064a\u0631\u0627 \u0645\u0627 \u062a\u0641\u0647\u0645 \u062e\u0637\u0623: \u0625\u0630\u0627 \u0643\u0627\u0646 \u0633\u0643\u0646\u0643 \u0627\u0644\u0645\u0639\u062a\u0627\u062f \u0641\u064a \u0623\u0644\u0645\u0627\u0646\u064a\u0627 \u0641\u0625\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0623\u0644\u0645\u0627\u0646\u064a\u0629 \u062a\u0634\u0645\u0644 <strong>\u062f\u062e\u0644\u0643 \u0641\u064a \u0627\u0644\u0639\u0627\u0644\u0645 \u0643\u0644\u0647<\/strong>\u060c \u0644\u0627 \u0627\u0644\u0631\u0627\u062a\u0628 \u0627\u0644\u0630\u064a \u062a\u062a\u0642\u0627\u0636\u0627\u0647 \u0647\u0646\u0627 \u0641\u062d\u0633\u0628. \u0641\u0627\u0644\u0634\u0642\u0629 \u0627\u0644\u0645\u0624\u062c\u0631\u0629 \u0641\u064a \u062f\u0645\u0634\u0642\u060c \u0648\u0627\u0644\u0645\u062a\u062c\u0631 \u0641\u064a \u0639\u0645\u0627\u0646\u060c \u0648\u0627\u0644\u0648\u062f\u064a\u0639\u0629 \u0641\u064a \u0627\u0644\u0642\u0627\u0647\u0631\u0629\u060c \u0648\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0623\u0633\u0647\u0645 \u0641\u064a \u0634\u0631\u0643\u0629 \u062e\u0644\u064a\u062c\u064a\u0629\u060c \u0643\u0644\u0647\u0627 \u0645\u0646 \u062d\u064a\u062b \u0627\u0644\u0645\u0628\u062f\u0623 \u062c\u0632\u0621 \u0645\u0646 \u0627\u0644\u0635\u0648\u0631\u0629 \u0627\u0644\u062a\u064a \u064a\u0646\u062a\u0638\u0631 \u0645\u0643\u062a\u0628 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0623\u0646 \u064a\u0631\u0627\u0647\u0627<\/p>\n<p>\u0644\u0643\u0644 \u0634\u062e\u0635 \u0631\u0642\u0645 \u062a\u0639\u0631\u064a\u0641 \u0636\u0631\u064a\u0628\u064a \u0634\u062e\u0635\u064a (Steuer-ID)\u060c \u0648\u062a\u0642\u062f\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0627 \u0639\u0628\u0631 \u0627\u0644\u0628\u0648\u0627\u0628\u0629 \u0627\u0644\u0631\u0633\u0645\u064a\u0629 <a href=\"https:\/\/www.elster.de\/\" rel=\"noopener\" target=\"_blank\">ELSTER<\/a>. \u0648\u0627\u0644\u0645\u0648\u0638\u0641 \u064a\u062f\u0641\u0639 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0623\u062c\u0648\u0631 \u0634\u0647\u0631\u064a\u0627 \u0645\u0646 \u0631\u0627\u062a\u0628\u0647 \u0648\u0641\u0642 \u0641\u0626\u062a\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 (Steuerklasse 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\u0645\u0627 \u064a\u062e\u0635 \u0627\u0644\u0631\u0627\u062a\u0628 \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0647\u064a <a href=\"https:\/\/www.bmf-steuerrechner.de\/\" rel=\"noopener\" target=\"_blank\">\u0627\u0644\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0631\u0633\u0645\u064a\u0629 \u0644\u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0627\u062a\u062d\u0627\u062f\u064a\u0629<\/a>. \u0648\u064a\u062d\u0643\u0645 \u0643\u0644 \u062d\u0633\u0627\u0628 \u0631\u0642\u0645\u0627\u0646: \u062d\u062f \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0627\u0644\u0623\u0633\u0627\u0633\u064a (Grundfreibetrag) \u0648\u0647\u0648 <strong>12,348 \u064a\u0648\u0631\u0648<\/strong> \u0627\u0628\u062a\u062f\u0627\u0621 \u0645\u0646 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 2026 \u0648\u0641\u0642 <a href=\"https:\/\/www.gesetze-im-internet.de\/estg\/__32a.html\" rel=\"noopener\" target=\"_blank\">\u0627\u0644\u0645\u0627\u062f\u0629 32a \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644<\/a>\u060c \u062b\u0645 \u0627\u0644\u0634\u0631\u0627\u0626\u062d \u0627\u0644\u062a\u0635\u0627\u0639\u062f\u064a\u0629 \u0641\u0648\u0642\u0647. \u0623\u0645\u0627 \u0627\u0644\u0645\u062f\u062e\u0631\u0627\u062a \u0648\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0641\u0644\u0647\u0627 \u0641\u064a \u0627\u0644\u063a\u0627\u0644\u0628 \u0642\u0648\u0627\u0639\u062f\u0647\u0627 \u0627\u0644\u062e\u0627\u0635\u0629\u060c \u0648\u0647\u064a \u0645\u0648\u0636\u0648\u0639 \u0628\u0642\u064a\u0629 \u0647\u0630\u0627 \u0627\u0644\u062f\u0644\u064a\u0644<\/p>\n\n<h2>\u0643\u064a\u0641 \u062a\u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0641\u0648\u0627\u0626\u062f \u0627\u0644\u0628\u0646\u0648\u0643 \u0648\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0623\u0633\u0647\u0645 \u0648\u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u0645\u0624\u0634\u0631\u0627\u062a \u0641\u064a \u0623\u0644\u0645\u0627\u0646\u064a\u0627\u061f<\/h2>\n<p>\u062f\u062e\u0644 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644\u060c \u0645\u0646 \u0641\u0648\u0627\u0626\u062f \u0648\u0623\u0631\u0628\u0627\u062d \u0645\u0648\u0632\u0639\u0629 \u0648\u0645\u0643\u0627\u0633\u0628 \u0623\u0633\u0647\u0645 \u0648\u0635\u0646\u0627\u062f\u064a\u0642\u060c \u064a\u062e\u0636\u0639 \u0644\u0636\u0631\u064a\u0628\u0629 \u062b\u0627\u0628\u062a\u0629 \u0646\u0633\u0628\u062a\u0647\u0627 <strong>25%<\/strong> \u0628\u0645\u0648\u062c\u0628 <a href=\"https:\/\/www.gesetze-im-internet.de\/estg\/__32d.html\" rel=\"noopener\" target=\"_blank\">\u0627\u0644\u0645\u0627\u062f\u0629 32d<\/a> \u0648\u062a\u0639\u0631\u0641 \u0628\u0627\u0633\u0645 Abgeltungsteuer\u060c \u0648\u064a\u0636\u0627\u0641 \u0625\u0644\u064a\u0647\u0627 \u0631\u0633\u0645 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\u064a\u0648\u0631\u0648 \u0633\u0646\u0648\u064a\u0627<\/strong>\u060c \u0648\u0644\u0644\u0632\u0648\u062c\u064a\u0646 \u0627\u0644\u0644\u0630\u064a\u0646 \u064a\u0642\u062f\u0645\u0627\u0646 \u0625\u0642\u0631\u0627\u0631\u0627 \u0645\u0634\u062a\u0631\u0643\u0627 <strong>2,000 \u064a\u0648\u0631\u0648<\/strong> (<a href=\"https:\/\/www.gesetze-im-internet.de\/estg\/__20.html\" rel=\"noopener\" target=\"_blank\">\u0627\u0644\u0641\u0642\u0631\u0629 9 \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 20<\/a>). \u0648\u062a\u0641\u0639\u0644\u0647 \u0644\u062f\u0649 \u0627\u0644\u0628\u0646\u0643 \u0627\u0644\u0623\u0644\u0645\u0627\u0646\u064a \u0628\u062a\u0642\u062f\u064a\u0645 \u0623\u0645\u0631 \u0625\u0639\u0641\u0627\u0621 (Freistellungsauftrag)\u060c \u0641\u0644\u0627 \u064a\u0642\u062a\u0637\u0639 \u0627\u0644\u0628\u0646\u0643 \u0634\u064a\u0626\u0627 \u062d\u062a\u0649 \u064a\u0633\u062a\u0646\u0641\u062f \u0627\u0644\u0625\u0639\u0641\u0627\u0621\u060c \u062b\u0645 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<strong>\u0627\u0644\u0628\u0646\u0643 \u0627\u0644\u0623\u062c\u0646\u0628\u064a \u0644\u0627 \u064a\u0642\u062a\u0637\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0623\u0644\u0645\u0627\u0646\u064a\u0629<\/strong>\u060c \u0641\u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0645\u0646 \u062d\u0633\u0627\u0628 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u064a\u062c\u0628 \u0623\u0646 \u062a\u0635\u0631\u062d \u0628\u0647\u0627 \u0628\u0646\u0641\u0633\u0643 \u0641\u064a \u0645\u0644\u062d\u0642 Anlage KAP. \u0643\u0645\u0627 \u062a\u0634\u0627\u0631\u0643 \u0623\u0644\u0645\u0627\u0646\u064a\u0627 \u0641\u064a \u0627\u0644\u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u062a\u0644\u0642\u0627\u0626\u064a \u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u064a\u0646 \u0627\u0644\u0633\u0644\u0637\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 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\u0627\u0644\u0628\u0627\u0628 \u0627\u0644\u0630\u064a \u062a\u0643\u0648\u0646 \u0641\u064a\u0647 \u0627\u0644\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0623\u0644\u0645\u0627\u0646\u064a\u0629 \u0641\u064a \u0635\u0627\u0644\u062d \u0627\u0644\u0645\u062f\u062e\u0631 \u0627\u0644\u0641\u0631\u062f\u060c \u0648\u0647\u0648 \u0623\u064a\u0636\u0627 \u0627\u0644\u0628\u0627\u0628 \u0627\u0644\u0630\u064a \u062a\u0643\u0644\u0641 \u0641\u064a\u0647 \u0627\u0644\u0623\u062e\u0637\u0627\u0621 \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0623\u0643\u062b\u0631<\/p>\n<p><strong>\u0639\u0646\u062f \u0627\u0644\u0634\u0631\u0627\u0621<\/strong>\u060c \u0630\u0647\u0628 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0645\u0639\u0641\u0649 \u0645\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0628\u0645\u0648\u062c\u0628 <a href=\"https:\/\/www.gesetze-im-internet.de\/ustg_1980\/__25c.html\" rel=\"noopener\" target=\"_blank\">\u0627\u0644\u0645\u0627\u062f\u0629 25c \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a<\/a>\u060c \u0648\u064a\u0634\u0645\u0644 \u0630\u0644\u0643 \u0627\u0644\u0633\u0628\u0627\u0626\u0643 \u0628\u0639\u064a\u0627\u0631 995 \u0639\u0644\u0649 \u0627\u0644\u0623\u0642\u0644 \u0648\u0627\u0644\u0639\u0645\u0644\u0627\u062a \u0627\u0644\u0630\u0647\u0628\u064a\u0629 \u0628\u0639\u064a\u0627\u0631 900 \u0639\u0644\u0649 \u0627\u0644\u0623\u0642\u0644 \u0627\u0644\u0645\u0633\u0643\u0648\u0643\u0629 \u0628\u0639\u062f \u0639\u0627\u0645 1800 \u0648\u0627\u0644\u062a\u064a \u0643\u0627\u0646\u062a \u0623\u0648 \u0645\u0627 \u0632\u0627\u0644\u062a \u0639\u0645\u0644\u0629 \u0642\u0627\u0646\u0648\u0646\u064a\u0629. \u0623\u0645\u0627 \u0627\u0644\u0645\u0635\u0648\u063a\u0627\u062a \u0641\u0644\u064a\u0633\u062a \u0630\u0647\u0628 \u0627\u0633\u062a\u062b\u0645\u0627\u0631\u060c \u0625\u0630 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\u0643\u0645\u0627 <a href=\"https:\/\/www.deloitte-tax-news.de\/steuern\/private-einkommensteuer\/bfh-gewinne-aus-der-veraeusserung-oder-einloesung-von-xetra-gold-inhaberschuldverschreibungen-ein-jahr-nach-anschaffung-nicht-steuerbar.html\" rel=\"noopener\" target=\"_blank\">\u0644\u062e\u0635\u062a\u0647\u0627 Deloitte<\/a>. \u0623\u0645\u0627 \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u062a\u064a \u0644\u0627 \u062a\u062f\u0641\u0639 \u0625\u0644\u0627 \u0646\u0642\u062f\u0627 \u0648\u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u0630\u0647\u0628 \u0641\u062a\u062e\u0636\u0639 \u0639\u0627\u062f\u0629 \u0644\u0636\u0631\u064a\u0628\u0629 \u062f\u062e\u0644 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644\u060c \u0641\u0627\u0642\u0631\u0623 \u0634\u0631\u0648\u0637 \u0627\u0644\u0645\u0646\u062a\u062c \u0642\u0628\u0644 \u0623\u0646 \u062a\u0641\u062a\u0631\u0636 \u0623\u0646\u0647 \u0645\u0639\u0641\u0649<\/p>\n<p><strong>\u0627\u0644\u0646\u0642\u062f \u0648\u0627\u0644\u062d\u062f\u0648\u062f<\/strong>: \u0639\u0644\u0649 \u0627\u0644\u062a\u0627\u062c\u0631 \u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0647\u0648\u064a\u062a\u0643 \u0625\u0630\u0627 \u062f\u0641\u0639\u062a <strong>2,000 \u064a\u0648\u0631\u0648 \u0623\u0648 \u0623\u0643\u062b\u0631 \u0646\u0642\u062f\u0627<\/strong> \u0644\u0634\u0631\u0627\u0621 \u0645\u0639\u0627\u062f\u0646 \u062b\u0645\u064a\u0646\u0629 (<a href=\"https:\/\/www.gesetze-im-internet.de\/gwg_2017\/__10.html\" rel=\"noopener\" target=\"_blank\">\u0627\u0644\u0645\u0627\u062f\u0629 10 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0645\u0643\u0627\u0641\u062d\u0629 \u063a\u0633\u0644 \u0627\u0644\u0623\u0645\u0648\u0627\u0644<\/a> \u0645\u0639 <a href=\"https:\/\/www.gesetze-im-internet.de\/gwg_2017\/__1.html\" rel=\"noopener\" target=\"_blank\">\u0627\u0644\u0645\u0627\u062f\u0629 1<\/a>). \u0648\u0639\u0646\u062f \u0627\u0644\u0633\u0641\u0631 \u0645\u0646 \u062f\u0648\u0644\u0629 \u062e\u0627\u0631\u062c \u0627\u0644\u0627\u062a\u062d\u0627\u062f \u0627\u0644\u0623\u0648\u0631\u0648\u0628\u064a \u0623\u0648 \u0625\u0644\u064a\u0647\u0627 \u064a\u062c\u0628 \u0627\u0644\u062a\u0635\u0631\u064a\u062d \u0644\u0644\u062c\u0645\u0627\u0631\u0643 \u0628\u0627\u0644\u0646\u0642\u062f \u0648\u0645\u0627 \u0641\u064a \u062d\u0643\u0645\u0647 \u0625\u0630\u0627 \u0628\u0644\u063a\u062a \u0642\u064a\u0645\u062a\u0647 <strong>10,000 \u064a\u0648\u0631\u0648 \u0623\u0648 \u0623\u0643\u062b\u0631<\/strong>\u060c \u0648\u064a\u0634\u0645\u0644 \u0630\u0644\u0643 \u0627\u0644\u0639\u0645\u0644\u0627\u062a \u0627\u0644\u0630\u0647\u0628\u064a\u0629 \u0628\u0646\u0633\u0628\u0629 \u0630\u0647\u0628 90% \u0639\u0644\u0649 \u0627\u0644\u0623\u0642\u0644 \u0648\u0627\u0644\u0633\u0628\u0627\u0626\u0643 \u0628\u0646\u0633\u0628\u0629 99.5% \u0639\u0644\u0649 \u0627\u0644\u0623\u0642\u0644 \u0648\u0641\u0642 <a href=\"https:\/\/verwaltung.bund.de\/leistungsverzeichnis\/DE\/leistung\/99122008261000\" rel=\"noopener\" target=\"_blank\">\u0628\u0648\u0627\u0628\u0629 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0627\u062a\u062d\u0627\u062f\u064a\u0629<\/a><\/p>\n<p>\u0648\u0644\u0645\u0639\u0631\u0641\u0629 \u0633\u0639\u0631 \u0627\u0644\u063a\u0631\u0627\u0645 \u0648\u0627\u0644\u0623\u0648\u0646\u0635\u0629 \u0627\u0644\u064a\u0648\u0645 \u0628\u0627\u0644\u064a\u0648\u0631\u0648\u060c \u0627\u0639\u062a\u0645\u062f \u0639\u0644\u0649 \u0635\u0641\u062d\u062a\u0646\u0627 <a href=\"\/ar\/gold-price-germany\/\">\u0633\u0639\u0631 \u0627\u0644\u0630\u0647\u0628 \u0641\u064a \u0623\u0644\u0645\u0627\u0646\u064a\u0627 \u0645\u0628\u0627\u0634\u0631\u0629<\/a> \u0644\u0627 \u0639\u0644\u0649 \u0623\u064a \u0631\u0642\u0645 \u0645\u0646\u0634\u0648\u0631 \u0641\u064a \u0645\u0642\u0627\u0644<\/p>\n\n<h2>\u0647\u0644 \u0623\u062f\u0641\u0639 \u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062d\u0648\u0627\u0644\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0631\u0633\u0644\u0647\u0627 \u0644\u064a \u0627\u0644\u0623\u0647\u0644 \u0645\u0646 \u0627\u0644\u062e\u0627\u0631\u062c\u061f<\/h2>\n<p>\u0646\u0642\u0644 \u0623\u0645\u0648\u0627\u0644\u0643 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u064a\u0646 \u062d\u0633\u0627\u0628\u0627\u062a\u0643 \u0644\u064a\u0633 \u062f\u062e\u0644\u0627\u060c \u0648\u062a\u0635\u0628\u062d \u0627\u0644\u062d\u0648\u0627\u0644\u0629 \u0645\u0633\u0623\u0644\u0629 \u0636\u0631\u064a\u0628\u064a\u0629 \u062d\u064a\u0646 \u062a\u0643\u0648\u0646 <strong>\u0647\u062f\u064a\u0629<\/strong>. \u0641\u0625\u0630\u0627 \u0643\u0646\u062a \u062a\u0639\u064a\u0634 \u0641\u064a \u0623\u0644\u0645\u0627\u0646\u064a\u0627 \u062a\u062e\u0636\u0639 \u0627\u0644\u0647\u062f\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u062a\u0644\u0642\u0627\u0647\u0627 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0647\u0628\u0629 \u0627\u0644\u0623\u0644\u0645\u0627\u0646\u064a\u0629 \u062d\u062a\u0649 \u0644\u0648 \u0643\u0627\u0646 \u0627\u0644\u0645\u0627\u0646\u062d \u0645\u0642\u064a\u0645\u0627 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c\u060c \u0644\u0643\u0646 \u0641\u0642\u0637 \u0641\u0648\u0642 \u062d\u062f\u0648\u062f \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0641\u064a <a href=\"https:\/\/www.gesetze-im-internet.de\/erbstg_1974\/__16.html\" rel=\"noopener\" target=\"_blank\">\u0627\u0644\u0645\u0627\u062f\u0629 16 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0625\u0631\u062b \u0648\u0627\u0644\u0647\u0628\u0629<\/a>:<\/p>\n<ul>\n<li>\u0645\u0646 \u0627\u0644\u0632\u0648\u062c \u0623\u0648 \u0627\u0644\u0632\u0648\u062c\u0629: 500,000 \u064a\u0648\u0631\u0648<\/li>\n<li>\u0645\u0646 \u0623\u062d\u062f \u0627\u0644\u0648\u0627\u0644\u062f\u064a\u0646 \u0625\u0644\u0649 \u0627\u0644\u0627\u0628\u0646 \u0623\u0648 \u0627\u0644\u0627\u0628\u0646\u0629: 400,000 \u064a\u0648\u0631\u0648<\/li>\n<li>\u0645\u0646 \u0627\u0644\u062c\u062f \u0623\u0648 \u0627\u0644\u062c\u062f\u0629 \u0625\u0644\u0649 \u0627\u0644\u062d\u0641\u064a\u062f: 200,000 \u064a\u0648\u0631\u0648<\/li>\n<li>\u0645\u0646 \u0627\u0644\u0627\u0628\u0646 \u0625\u0644\u0649 \u0623\u062d\u062f \u0648\u0627\u0644\u062f\u064a\u0647\u060c \u0648\u0628\u064a\u0646 \u0627\u0644\u0625\u062e\u0648\u0629\u060c \u0648\u0645\u0646 \u0623\u064a \u0634\u062e\u0635 \u0622\u062e\u0631: 20,000 \u064a\u0648\u0631\u0648<\/li>\n<\/ul>\n<p>\u0643\u0644 \u062d\u062f \u064a\u062d\u0633\u0628 \u0644\u0643\u0644 \u0645\u0627\u0646\u062d \u0639\u0644\u0649 \u062d\u062f\u0629 \u0648\u064a\u062a\u062c\u062f\u062f \u0643\u0644 \u0639\u0634\u0631 \u0633\u0646\u0648\u0627\u062a\u060c \u0644\u0623\u0646 \u0627\u0644\u0647\u062f\u0627\u064a\u0627 \u0645\u0646 \u0627\u0644\u0634\u062e\u0635 \u0646\u0641\u0633\u0647 \u062e\u0644\u0627\u0644 \u0639\u0634\u0631 \u0633\u0646\u0648\u0627\u062a \u062a\u062c\u0645\u0639 \u0645\u0639\u0627. \u0648\u0639\u0644\u0649 \u0627\u0644\u0645\u062a\u0644\u0642\u064a \u0625\u0628\u0644\u0627\u063a \u0645\u0643\u062a\u0628 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0628\u0627\u0644\u0647\u062f\u064a\u0629 \u062e\u0644\u0627\u0644 <strong>\u062b\u0644\u0627\u062b\u0629 \u0623\u0634\u0647\u0631<\/strong> \u0645\u0646 \u0639\u0644\u0645\u0647 \u0628\u0647\u0627 (<a href=\"https:\/\/www.gesetze-im-internet.de\/erbstg_1974\/__30.html\" rel=\"noopener\" target=\"_blank\">\u0627\u0644\u0645\u0627\u062f\u0629 30<\/a>) \u0625\u0644\u0627 \u0625\u0630\u0627 \u0648\u062b\u0642\u062a \u0644\u062f\u0649 \u0643\u0627\u062a\u0628 \u0639\u062f\u0644. \u0648\u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0639\u0646 \u0647\u062f\u064a\u0629 \u062f\u0648\u0646 \u062d\u062f \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0644\u0627 \u064a\u0643\u0644\u0641 \u0634\u064a\u0626\u0627 \u0648\u064a\u0635\u0646\u0639 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\u0627\u0644\u0627\u062a\u0641\u0627\u0642\u064a\u0627\u062a \u064a\u062c\u0648\u0632 \u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0625\u064a\u062c\u0627\u0631 \u0627\u0644\u0639\u0642\u0627\u0631 \u0641\u064a \u0627\u0644\u0628\u0644\u062f \u0627\u0644\u0630\u064a \u064a\u0642\u0639 \u0641\u064a\u0647\u060c \u0641\u062a\u0639\u0641\u064a\u0647 \u0623\u0644\u0645\u0627\u0646\u064a\u0627 \u063a\u0627\u0644\u0628\u0627 \u0644\u0643\u0646\u0647\u0627 \u062a\u062d\u062a\u0633\u0628\u0647 \u0639\u0646\u062f \u062a\u062d\u062f\u064a\u062f \u0646\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0628\u0642\u064a\u0629 \u062f\u062e\u0644\u0643\u060c \u0648\u0647\u0648 \u0645\u0627 \u064a\u0639\u0631\u0641 \u0628\u0634\u0631\u0637 \u0627\u0644\u062a\u0635\u0627\u0639\u062f (Progressionsvorbehalt\u060c \u0627\u0644\u0645\u0627\u062f\u0629 32b). \u0648\u062d\u064a\u0646 \u062a\u0641\u0631\u0636 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\u0627\u0644\u0627\u062a\u062d\u0627\u062f\u064a\u0629 \u0641\u064a \u0643\u0644 \u064a\u0646\u0627\u064a\u0631 \u0648\u0636\u0639 \u062c\u0645\u064a\u0639 \u0627\u0644\u0627\u062a\u0641\u0627\u0642\u064a\u0627\u062a\u060c \u0648\u0622\u062e\u0631 \u0642\u0627\u0626\u0645\u0629 \u0645\u0624\u0631\u062e\u0629 \u0641\u064a 7 \u064a\u0646\u0627\u064a\u0631 2026 \u0643\u0645\u0627 <a href=\"https:\/\/www.steuerschroeder.de\/blog\/stand-der-doppelbesteuerungsabkommen-dba-zum-1-januar-2026\/\" rel=\"noopener\" target=\"_blank\">\u064a\u0634\u064a\u0631 \u0647\u0630\u0627 \u0627\u0644\u0645\u0635\u062f\u0631<\/a>\u060c \u0641\u062a\u062d\u0642\u0642 \u0645\u0646 \u0628\u0644\u062f\u0643 \u0641\u064a\u0647\u0627 \u0642\u0628\u0644 \u0623\u0646 \u062a\u0628\u0646\u064a \u0623\u064a \u0627\u0641\u062a\u0631\u0627\u0636<\/p>\n<p>\u0648\u0628\u064a\u0639 \u0627\u0644\u0639\u0642\u0627\u0631 \u0645\u0633\u0623\u0644\u0629 \u0645\u0633\u062a\u0642\u0644\u0629\u060c \u0625\u0630 \u062a\u062e\u0636\u0639 \u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0623\u0631\u0627\u0636\u064a \u0648\u0627\u0644\u0645\u0628\u0627\u0646\u064a \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0641\u0642 \u0627\u0644\u0645\u0627\u062f\u0629 23 \u0625\u0630\u0627 \u0628\u064a\u0639\u062a \u062e\u0644\u0627\u0644 <strong>\u0639\u0634\u0631 \u0633\u0646\u0648\u0627\u062a<\/strong> \u0645\u0646 \u0634\u0631\u0627\u0626\u0647\u0627\u060c \u0645\u0639 \u0627\u0633\u062a\u062b\u0646\u0627\u0621 \u0644\u0644\u0645\u0633\u0643\u0646 \u0627\u0644\u0630\u064a \u0633\u0643\u0646\u062a\u0647 \u0628\u0646\u0641\u0633\u0643. \u0648\u0644\u0645\u0646 \u064a\u0646\u0638\u0631 \u0625\u0644\u0649 \u0633\u0648\u0631\u064a\u0627 \u0633\u0648\u0642\u0627 \u0645\u0646 \u062c\u062f\u064a\u062f\u060c \u0623\u0648 \u0625\u0644\u0649 \u062a\u062c\u0627\u0631\u0629 \u0642\u0627\u0626\u0645\u0629 \u0641\u064a \u062a\u0631\u0643\u064a\u0627 \u0623\u0648 \u0627\u0644\u062e\u0644\u064a\u062c\u060c \u0641\u0647\u0630\u0647 \u0627\u0644\u0642\u0648\u0627\u0639\u062f \u062c\u0632\u0621 \u0645\u0646 \u0627\u0644\u062d\u0633\u0627\u0628 \u0645\u0646\u0630 \u0627\u0644\u064a\u0648\u0645 \u0627\u0644\u0623\u0648\u0644\u060c \u0625\u0644\u0649 \u062c\u0627\u0646\u0628 \u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u062a\u064a \u0646\u062a\u0646\u0627\u0648\u0644\u0647\u0627 \u0641\u064a \u0645\u0642\u0627\u0644 <a href=\"\/ar\/franchise-vs-buying-existing-business\/\">\u0627\u0644\u0627\u0645\u062a\u064a\u0627\u0632 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0623\u0645 \u0634\u0631\u0627\u0621 \u0645\u0634\u0631\u0648\u0639 \u0642\u0627\u0626\u0645<\/a><\/p>\n\n<h2>\u0647\u0644 \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0623\u0644\u0645\u0627\u0646\u064a\u0629 \u0634\u064a\u0621 \u0648\u0627\u062d\u062f\u061f<\/h2>\n<p>\u0644\u0627\u060c \u0641\u0627\u0644\u0632\u0643\u0627\u0629 \u0641\u0631\u064a\u0636\u0629 \u062f\u064a\u0646\u064a\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0623\u0644\u0645\u0627\u0646\u064a\u0629 \u0627\u0644\u062a\u0632\u0627\u0645 \u0642\u0627\u0646\u0648\u0646\u064a\u060c \u0648\u0644\u0627 \u064a\u063a\u0646\u064a \u0623\u062f\u0627\u0621 \u0623\u062d\u062f\u0647\u0645\u0627 \u0639\u0646 \u0627\u0644\u0622\u062e\u0631. \u0648\u0644\u0627 \u064a\u062e\u0641\u0636 \u0627\u0644\u062a\u0628\u0631\u0639 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0623\u0644\u0645\u0627\u0646\u064a\u0629 \u0625\u0644\u0627 \u0648\u0641\u0642 \u0634\u0631\u0648\u0637 <a href=\"https:\/\/www.gesetze-im-internet.de\/estg\/__10b.html\" rel=\"noopener\" target=\"_blank\">\u0627\u0644\u0645\u0627\u062f\u0629 10b<\/a> \u0627\u0644\u062a\u064a \u062a\u0631\u0628\u0637 \u0627\u0644\u062e\u0635\u0645 \u0628\u062c\u0647\u0627\u062a \u0645\u0639\u062a\u0631\u0641 \u0628\u0647\u0627 \u0636\u0631\u064a\u0628\u064a\u0627 \u0648\u062a\u0634\u062a\u0631\u0637 \u0639\u0627\u062f\u0629 \u0625\u064a\u0635\u0627\u0644 \u062a\u0628\u0631\u0639\u060c \u0648\u062a\u0636\u0639 \u0644\u0647 \u0633\u0642\u0641\u0627 \u0642\u062f\u0631\u0647 20% \u0645\u0646 \u0645\u062c\u0645\u0648\u0639 \u0627\u0644\u062f\u062e\u0644. \u0648\u0623\u0647\u0644\u064a\u0629 \u0623\u064a \u062f\u0641\u0639\u0629 \u0632\u0643\u0627\u0629 \u0628\u0639\u064a\u0646\u0647\u0627 \u062a\u062a\u0648\u0642\u0641 \u0639\u0644\u0649 \u0627\u0644\u062c\u0647\u0629 \u0627\u0644\u062a\u064a \u062a\u062a\u0633\u0644\u0645\u0647\u0627\u060c \u0641\u0627\u0633\u0623\u0644 \u0639\u0646 \u0648\u0636\u0639\u0647\u0627 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0642\u0628\u0644 \u0623\u0646 \u062a\u0639\u062a\u0645\u062f \u0639\u0644\u0649 \u0627\u0644\u062e\u0635\u0645<\/p>\n\n<h2>\u0645\u0627 \u0627\u0644\u0645\u0644\u0627\u062d\u0642 \u0627\u0644\u062a\u064a \u062a\u0647\u0645 \u0627\u0644\u0645\u062f\u062e\u0631 \u0648\u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u061f<\/h2>\n<table class=\"g7m-t\"><thead><tr><th>\u0645\u0627 \u062a\u0645\u0644\u0643\u0647<\/th><th>\u0627\u0644\u0642\u0627\u0639\u062f\u0629 \u0627\u0644\u0623\u0644\u0645\u0627\u0646\u064a\u0629 \u0628\u0627\u062e\u062a\u0635\u0627\u0631<\/th><th>\u0623\u064a\u0646 \u064a\u0630\u0643\u0631<\/th><\/tr><\/thead><tbody>\n<tr><td>\u0641\u0648\u0627\u0626\u062f \u0648\u0623\u0631\u0628\u0627\u062d \u0648\u0635\u0646\u0627\u062f\u064a\u0642 \u0641\u064a \u0628\u0646\u0643 \u0623\u0644\u0645\u0627\u0646\u064a<\/td><td>25% \u0645\u0639 \u0631\u0633\u0645 5.5% \u0641\u0648\u0642 1,000 \u064a\u0648\u0631\u0648 (\u0644\u0644\u0632\u0648\u062c\u064a\u0646 2,000)<\/td><td>\u064a\u0642\u062a\u0637\u0639\u0647\u0627 \u0627\u0644\u0628\u0646\u0643\u060c \u0645\u0639 \u0623\u0645\u0631 \u0627\u0644\u0625\u0639\u0641\u0627\u0621<\/td><\/tr>\n<tr><td>\u0641\u0648\u0627\u0626\u062f \u0623\u0648 \u0623\u0631\u0628\u0627\u062d \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c<\/td><td>\u0627\u0644\u0646\u0633\u0628\u0629 \u0646\u0641\u0633\u0647\u0627 \u062f\u0648\u0646 \u0627\u0642\u062a\u0637\u0627\u0639 \u0641\u064a \u0623\u0644\u0645\u0627\u0646\u064a\u0627<\/td><td>Anlage KAP<\/td><\/tr>\n<tr><td>\u0630\u0647\u0628 \u0641\u0639\u0644\u064a \u0645\u062d\u062a\u0641\u0638 \u0628\u0647 \u0623\u0643\u062b\u0631 \u0645\u0646 \u0633\u0646\u0629<\/td><td>\u0627\u0644\u0631\u0628\u062d \u0645\u0639\u0641\u0649<\/td><td>\u0644\u0627 \u062a\u0635\u0631\u064a\u062d\u060c \u0627\u062d\u062a\u0641\u0638 \u0628\u0627\u0644\u0641\u0627\u062a\u0648\u0631\u0629<\/td><\/tr>\n<tr><td>\u0630\u0647\u0628 \u0641\u0639\u0644\u064a \u0628\u064a\u0639 \u062e\u0644\u0627\u0644 \u0633\u0646\u0629<\/td><td>\u0627\u0644\u0634\u0631\u064a\u062d\u0629 \u0627\u0644\u0634\u062e\u0635\u064a\u0629 \u0625\u0630\u0627 \u0628\u0644\u063a\u062a \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062e\u0627\u0635\u0629 1,000 \u064a\u0648\u0631\u0648<\/td><td>Anlage SO<\/td><\/tr>\n<tr><td>\u0647\u062f\u064a\u0629 \u0645\u0646 \u0627\u0644\u0623\u0647\u0644<\/td><td>\u0644\u0627 \u0636\u0631\u064a\u0628\u0629 \u0625\u0644\u0627 \u0641\u0648\u0642 \u062d\u062f\u0648\u062f \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0644\u0643\u0644 \u0645\u0627\u0646\u062d \u0643\u0644 \u0639\u0634\u0631 \u0633\u0646\u0648\u0627\u062a<\/td><td>\u0625\u0628\u0644\u0627\u063a \u062e\u0644\u0627\u0644 \u062b\u0644\u0627\u062b\u0629 \u0623\u0634\u0647\u0631<\/td><\/tr>\n<tr><td>\u0625\u064a\u062c\u0627\u0631 \u0623\u0648 \u0631\u0628\u062d \u0645\u0646 \u0627\u0644\u062e\u0627\u0631\u062c<\/td><td>\u062f\u062e\u0644 \u0639\u0627\u0644\u0645\u064a \u0648\u0627\u0644\u0627\u062a\u0641\u0627\u0642\u064a\u0629 \u062a\u062d\u0633\u0645<\/td><td>Anlage AUS \u0645\u0639 \u0645\u0644\u062d\u0642 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u0639\u0646\u064a<\/td><\/tr>\n<tr><td>\u0639\u0642\u0627\u0631 \u0645\u0628\u064a\u0639 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c<\/td><td>\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u062e\u0644\u0627\u0644 \u0639\u0634\u0631 \u0633\u0646\u0648\u0627\u062a \u0645\u0646 \u0627\u0644\u0634\u0631\u0627\u0621<\/td><td>Anlage SO<\/td><\/tr>\n<\/tbody><\/table>\n\n<h2>\u0642\u0627\u0626\u0645\u0629 \u0647\u0627\u062f\u0626\u0629 \u0642\u0628\u0644 \u0623\u0646 \u062a\u0633\u062a\u062b\u0645\u0631<\/h2>\n<ul>\n<li>\u0642\u062f\u0645 \u0623\u0645\u0631 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0644\u0628\u0646\u0643\u0643 \u0627\u0644\u0623\u0644\u0645\u0627\u0646\u064a \u062d\u062a\u0649 \u062a\u0633\u062a\u0641\u064a\u062f \u0645\u0646 \u0625\u0639\u0641\u0627\u0621 1,000 \u064a\u0648\u0631\u0648<\/li>\n<li>\u0627\u062d\u062a\u0641\u0638 \u0628\u0643\u0644 \u0641\u0627\u062a\u0648\u0631\u0629 \u0630\u0647\u0628 \u0645\u0639 \u0627\u0644\u062a\u0627\u0631\u064a\u062e \u0648\u0627\u0644\u0648\u0632\u0646 \u0648\u0627\u0644\u0639\u064a\u0627\u0631<\/li>\n<li>\u0627\u0643\u062a\u0628 \u0642\u0627\u0626\u0645\u0629 \u0628\u0643\u0644 \u062d\u0633\u0627\u0628 \u0648\u0623\u0635\u0644 \u062a\u0645\u0644\u0643\u0647 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u0645\u0639 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0630\u064a \u062d\u0642\u0642\u0647<\/li>\n<li>\u062f\u0648\u0646 \u0627\u0644\u0647\u062f\u0627\u064a\u0627 \u0627\u0644\u062a\u064a \u062a\u0644\u0642\u064a\u062a\u0647\u0627 \u0645\u0639 \u0627\u0633\u0645 \u0627\u0644\u0645\u0627\u0646\u062d \u0648\u0627\u0644\u062a\u0627\u0631\u064a\u062e \u0648\u0627\u0644\u0645\u0628\u0644\u063a<\/li>\n<li>\u062a\u062d\u0642\u0642 \u0645\u0646 \u0648\u0636\u0639 \u0627\u0644\u0627\u062a\u0641\u0627\u0642\u064a\u0629 \u0645\u0639 \u0628\u0644\u062f\u0643 \u0642\u0628\u0644 \u0634\u0631\u0627\u0621 \u0639\u0642\u0627\u0631 \u0641\u064a\u0647<\/li>\n<li>\u0642\u0628\u0644 \u0623\u0646 \u062a\u0636\u0639 \u0645\u0627\u0644\u0643 \u0641\u064a \u0639\u0631\u0636 \u0648\u0635\u0644\u0643\u060c \u0645\u0631\u0631\u0647 \u0639\u0628\u0631 <a href=\"\/ar\/deal-check\/\">\u0641\u062d\u0635 \u0627\u0644\u0635\u0641\u0642\u0629<\/a><\/li>\n<\/ul>\n\n<h2>\u0623\u0633\u0626\u0644\u0629 \u0634\u0627\u0626\u0639\u0629<\/h2>\n<h3>\u0647\u0644 \u0639\u0644\u064a \u0627\u0644\u062a\u0635\u0631\u064a\u062d \u0628\u062d\u0633\u0627\u0628 \u0628\u0646\u0643\u064a \u0641\u064a \u0628\u0644\u062f\u064a \u0627\u0644\u0623\u0645\u061f<\/h3>\n<p>\u0628\u062f\u062e\u0644\u0647 \u0646\u0639\u0645\u060c \u0641\u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0648\u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0645\u0646 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u062a\u0630\u0643\u0631 \u0641\u064a \u0625\u0642\u0631\u0627\u0631\u0643 \u0627\u0644\u0623\u0644\u0645\u0627\u0646\u064a \u0636\u0645\u0646 Anlage KAP \u0644\u0623\u0646 \u0623\u062d\u062f\u0627 \u0644\u0645 \u064a\u0642\u062a\u0637\u0639 \u0639\u0646\u0647\u0627 \u0636\u0631\u064a\u0628\u0629 \u0623\u0644\u0645\u0627\u0646\u064a\u0629<\/p>\n<h3>\u0647\u0644 \u062a\u062e\u0636\u0639 \u0627\u0644\u0645\u0635\u0648\u063a\u0627\u062a \u0627\u0644\u0630\u0647\u0628\u064a\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0646\u062f \u0628\u064a\u0639\u0647\u0627\u061f<\/h3>\n<p>\u0627\u0644\u0645\u0635\u0648\u063a\u0627\u062a \u0628\u062f\u0648\u0631\u0647\u0627 \u0623\u0635\u0644 \u062e\u0627\u0635 \u0641\u064a \u0627\u0644\u063a\u0627\u0644\u0628\u060c \u0641\u062a\u0643\u0648\u0646 \u0642\u0627\u0639\u062f\u0629 \u0627\u0644\u0633\u0646\u0629 \u0641\u064a \u0627\u0644\u0645\u0627\u062f\u0629 23 \u0647\u064a \u0627\u0644\u0645\u0631\u062c\u0639 \u0627\u0644\u0645\u0639\u062a\u0627\u062f\u060c \u0644\u0643\u0646\u0647\u0627 \u062a\u0641\u0642\u062f \u062c\u0632\u0621\u0627 \u0645\u0646 \u0642\u064a\u0645\u062a\u0647\u0627 \u0639\u0646\u062f \u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u0628\u064a\u0639 \u0628\u0633\u0628\u0628 \u0627\u0644\u0645\u0635\u0646\u0639\u064a\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0648\u0644\u0647\u0630\u0627 \u064a\u0641\u0636\u0644 \u0627\u0644\u0645\u062f\u062e\u0631\u0648\u0646 \u0633\u0628\u0627\u0626\u0643 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0648\u0639\u0645\u0644\u0627\u062a\u0647. \u0648\u0641\u064a \u0627\u0644\u0642\u0637\u0639 \u0627\u0644\u062b\u0645\u064a\u0646\u0629 \u062a\u0623\u0643\u062f \u0645\u0646 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0629 \u0644\u062f\u0649 \u0645\u0633\u062a\u0634\u0627\u0631<\/p>\n<h3>\u0623\u0631\u0633\u0644 \u0644\u064a \u0648\u0627\u0644\u062f\u0627\u064a 30,000 \u064a\u0648\u0631\u0648\u060c \u0641\u0647\u0644 \u0623\u062f\u0641\u0639 \u0636\u0631\u064a\u0628\u0629\u061f<\/h3>\n<p>\u0627\u0644\u0647\u062f\u064a\u0629 \u0645\u0646 \u0623\u062d\u062f \u0627\u0644\u0648\u0627\u0644\u062f\u064a\u0646 \u0625\u0644\u0649 \u0627\u0644\u0627\u0628\u0646 \u0645\u0639\u0641\u0627\u0629 \u062d\u062a\u0649 400,000 \u064a\u0648\u0631\u0648 \u0644\u0643\u0644 \u0648\u0627\u0644\u062f \u062e\u0644\u0627\u0644 \u0639\u0634\u0631 \u0633\u0646\u0648\u0627\u062a\u060c \u0648\u0645\u0639 \u0630\u0644\u0643 \u0639\u0644\u064a\u0643 \u0625\u0628\u0644\u0627\u063a \u0645\u0643\u062a\u0628 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0628\u0647\u0627 \u062e\u0644\u0627\u0644 \u062b\u0644\u0627\u062b\u0629 \u0623\u0634\u0647\u0631<\/p>\n<h3>\u0643\u064a\u0641 \u0623\u062d\u0633\u0628 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u0623\u0644\u0645\u0627\u0646\u064a\u0627\u061f<\/h3>\n<p>\u0644\u0644\u0631\u0627\u062a\u0628 \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0633\u062a\u062e\u062f\u0645 \u0627\u0644\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0631\u0633\u0645\u064a\u0629 \u0644\u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0627\u062a\u062d\u0627\u062f\u064a\u0629\u060c \u0648\u0644\u0644\u0645\u062f\u062e\u0631\u0627\u062a \u0627\u0628\u062f\u0623 \u0645\u0646 \u0625\u0639\u0641\u0627\u0621 1,000 \u064a\u0648\u0631\u0648 \u0648\u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u062b\u0627\u0628\u062a\u0629 25% \u0627\u0644\u0645\u0634\u0631\u0648\u062d\u0629 \u0623\u0639\u0644\u0627\u0647<\/p>\n<h3>\u0647\u0644 \u064a\u0645\u0643\u0646\u0646\u064a \u0627\u0633\u062a\u0631\u062c\u0627\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u0623\u0644\u0645\u0627\u0646\u064a\u0627\u061f<\/h3>\n<p>\u0641\u064a \u062d\u0627\u0644\u0627\u062a \u0643\u062b\u064a\u0631\u0629 \u0646\u0639\u0645\u060c \u0641\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u064a\u062a\u064a\u062d \u0644\u0643 \u062e\u0635\u0645 \u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0639\u0645\u0644 \u0648\u063a\u064a\u0631\u0647\u0627\u060c \u0648\u064a\u0635\u062d\u062d \u0636\u0631\u064a\u0628\u0629 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u0645\u0642\u062a\u0637\u0639\u0629 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0623\u0645\u0631 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u063a\u0627\u0626\u0628\u0627 \u0623\u0648 \u0623\u0642\u0644 \u0645\u0646 \u0627\u0644\u0644\u0627\u0632\u0645<\/p>\n\n<p><strong>\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0627\u062f\u062e\u0627\u0631 \u0627\u0644\u062c\u064a\u062f\u0629 \u062a\u0628\u062f\u0623 \u0628\u0642\u0648\u0627\u0639\u062f \u0648\u0627\u0636\u062d\u0629\u060c \u0648\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u062c\u064a\u062f\u0629 \u062a\u0628\u062f\u0623 \u0628\u0623\u0631\u0642\u0627\u0645 \u0635\u0627\u062f\u0642\u0629<\/strong><\/p><div class=\"g7m-cta\"><a href=\"\/ar\/opportunities\/\">\u0627\u0633\u062a\u0643\u0634\u0641 \u0627\u0644\u0641\u0631\u0635 \u0627\u0644\u062a\u064a \u062a\u0631\u0627\u062c\u0639\u0647\u0627 <bdi>7Grounds<\/bdi> \u2190<\/a><\/div><\/div><div class=\"g7m-tr\" lang=\"tr\" dir=\"ltr\" data-no-translation><h2>Almanya vergi rehberi: Arap tasarruf sahipleri ve yat\u0131r\u0131mc\u0131lar i\u00e7in k\u0131sa cevap<\/h2>\n<p><strong>Almanya vergi rehberi<\/strong> arayanlar i\u00e7in k\u0131sa cevap \u015fu: banka faizi, temett\u00fc ve fon kazan\u00e7lar\u0131 y\u0131ll\u0131k 1.000 \u20ac muafiyetin \u00fczerinde %25 sabit vergi ve dayan\u0131\u015fma vergisine tabidir; bir y\u0131ldan uzun tutulup sat\u0131lan fiziki alt\u0131n vergiden muaft\u0131r; aileden gelen hediyeler yaln\u0131zca y\u00fcksek muafiyet s\u0131n\u0131rlar\u0131n\u0131n \u00fczerinde vergilendirilir; yurt d\u0131\u015f\u0131 gelir ise beyan edilmeli ve nerede vergilendirilece\u011fini anla\u015fmalar belirler.<\/p>\n<p>Bu rehber; birikim yapan, alt\u0131n tutan, aileden para alan ya da memleketinde m\u00fclk\u00fc veya i\u015fi olan Almanya&#8217;daki Araplar i\u00e7in yaz\u0131ld\u0131. Vergi dairesinin (Finanzamt) her durumu nas\u0131l g\u00f6rd\u00fc\u011f\u00fcn\u00fc sade bir dille ve her rakam\u0131n arkas\u0131ndaki yasal kaynakla anlat\u0131r. Bu bir genel bilgilendirmedir, vergi veya hukuk dan\u0131\u015fmanl\u0131\u011f\u0131 de\u011fildir: ki\u015fisel durumunuz cevab\u0131 de\u011fi\u015ftirebilir, bu y\u00fczden \u00f6nemli kararlardan \u00f6nce bir Steuerberater ya da Lohnsteuerhilfeverein ile g\u00f6r\u00fc\u015f\u00fcn.<\/p>\n\n<h2>Vergi dairesi paran\u0131za nas\u0131l bakar?<\/h2>\n<p>Ba\u015flang\u0131\u00e7 noktas\u0131 basit ama s\u0131k yanl\u0131\u015f anla\u015f\u0131l\u0131r. Eviniz Almanya&#8217;daysa Alman gelir vergisi yaln\u0131zca burada kazand\u0131\u011f\u0131n\u0131z maa\u015f\u0131 de\u011fil, <strong>d\u00fcnya genelindeki gelirinizi<\/strong> kapsar. \u015eam&#8217;daki kiral\u0131k bir daire, Amman&#8217;daki bir d\u00fckk\u00e2n, Kahire&#8217;deki bir mevduat ya da bir K\u00f6rfez \u015firketinden gelen temett\u00fc ilke olarak Finanzamt&#8217;\u0131n g\u00f6rmeyi bekledi\u011fi tablonun par\u00e7as\u0131d\u0131r.<\/p>\n<p>Herkesin ki\u015fisel bir vergi kimlik numaras\u0131 (Steuer-ID) vard\u0131r ve beyannameler res\u00ee portal <a href=\"https:\/\/www.elster.de\/\" rel=\"noopener\" target=\"_blank\">ELSTER<\/a> \u00fczerinden verilir. \u00c7al\u0131\u015fanlar, vergi s\u0131n\u0131flar\u0131na (Steuerklasse I\u2013VI) g\u00f6re maa\u015ftan kesilen \u00fccret vergisini zaten \u00f6der; y\u0131ll\u0131k beyanname fark\u0131 kapat\u0131r ve bordroda g\u00f6r\u00fcnmeyen yurt d\u0131\u015f\u0131 gelir veya \u00f6zel sat\u0131\u015f kazanc\u0131 gibi kalemleri ekler.<\/p>\n<p>Almanya&#8217;da vergi hesaplama i\u00e7in en g\u00fcvenilir ara\u00e7, maa\u015f ve gelir vergisi a\u00e7\u0131s\u0131ndan <a href=\"https:\/\/www.bmf-steuerrechner.de\/\" rel=\"noopener\" target=\"_blank\">Federal Maliye Bakanl\u0131\u011f\u0131&#8217;n\u0131n res\u00ee hesaplay\u0131c\u0131s\u0131d\u0131r<\/a>. Her hesab\u0131 iki rakam belirler: <a href=\"https:\/\/www.gesetze-im-internet.de\/estg\/__32a.html\" rel=\"noopener\" target=\"_blank\">\u00a7 32a EStG<\/a> uyar\u0131nca 2026 vergi y\u0131l\u0131ndan itibaren <strong>12.348 \u20ac<\/strong> olan temel muafiyet (Grundfreibetrag) ve onun \u00fczerindeki artan oranl\u0131 dilimler. Birikim ve yat\u0131r\u0131mlar ise \u00e7o\u011funlukla kendi kurallar\u0131na tabidir; rehberin geri kalan\u0131 bunlar\u0131 anlat\u0131yor.<\/p>\n\n<h2>Almanya&#8217;da banka faizi, temett\u00fc ve ETF&#8217;ler nas\u0131l vergilendirilir?<\/h2>\n<p>Faiz, temett\u00fc, hisse ve fon kazan\u00e7lar\u0131 gibi sermaye gelirleri <a href=\"https:\/\/www.gesetze-im-internet.de\/estg\/__32d.html\" rel=\"noopener\" target=\"_blank\">\u00a7 32d EStG<\/a> uyar\u0131nca <strong>%25<\/strong> sabit oranla vergilendirilir (Abgeltungsteuer). Buna vergi tutar\u0131n\u0131n <strong>%5,5&#8217;i<\/strong> oran\u0131nda dayan\u0131\u015fma vergisi eklenir (<a href=\"https:\/\/www.gesetze-im-internet.de\/solzg_1995\/__4.html\" rel=\"noopener\" target=\"_blank\">\u00a7 4 SolZG<\/a>); toplam oran %26,375 olur. Kilise vergisi yaln\u0131zca bu vergiyi alan bir kilisenin \u00fcyeleri i\u00e7in eklenir.<\/p>\n<p>Her ki\u015finin y\u0131ll\u0131k <strong>1.000 \u20ac<\/strong> tasarruf muafiyeti (Sparer-Pauschbetrag) vard\u0131r; ortak beyan veren evli \u00e7iftler <strong>2.000 \u20ac<\/strong> payla\u015f\u0131r (<a href=\"https:\/\/www.gesetze-im-internet.de\/estg\/__20.html\" rel=\"noopener\" target=\"_blank\">\u00a7 20 (9) EStG<\/a>). Alman bankan\u0131zda bunu bir muafiyet talimat\u0131 (Freistellungsauftrag) ile etkinle\u015ftirirsiniz; banka muafiyet dolana kadar kesinti yapmaz, sonras\u0131nda sabit vergiyi otomatik keser.<\/p>\n<p>Bir\u00e7ok aile i\u00e7in iki ayr\u0131nt\u0131 \u00f6nemlidir. Birincisi, toplam geliri d\u00fc\u015f\u00fck olanlar sermaye gelirinin daha avantajl\u0131ysa ki\u015fisel orandan vergilendirilmesini isteyebilir (G\u00fcnstigerpr\u00fcfung). \u0130kincisi, <strong>yabanc\u0131 bir banka Alman vergisi kesmez<\/strong>. Yurt d\u0131\u015f\u0131ndaki hesab\u0131n faizini beyannamede Anlage KAP formunda kendiniz bildirmelisiniz. Almanya, vergi idareleri aras\u0131nda finansal hesap bilgilerinin otomatik de\u011fi\u015fimine de kat\u0131l\u0131r (Ortak Raporlama Standard\u0131, Alman hukukunda <a href=\"https:\/\/www.gesetze-im-internet.de\/fkaustg\/\" rel=\"noopener\" target=\"_blank\">FKAustG<\/a> ile uygulan\u0131r); yani yurt d\u0131\u015f\u0131 hesaplar san\u0131ld\u0131\u011f\u0131ndan \u00e7ok daha g\u00f6r\u00fcn\u00fcrd\u00fcr.<\/p>\n\n<h2>Almanya&#8217;da alt\u0131n vergiye tabi mi?<\/h2>\n<p>Alt\u0131n, Alman kurallar\u0131n\u0131n bireysel tasarruf sahibine en olumlu oldu\u011fu aland\u0131r; k\u00fc\u00e7\u00fck hatalar\u0131n en pahal\u0131ya mal oldu\u011fu alan da budur.<\/p>\n<p><strong>Al\u0131\u015f.<\/strong> Yat\u0131r\u0131m alt\u0131n\u0131 <a href=\"https:\/\/www.gesetze-im-internet.de\/ustg_1980\/__25c.html\" rel=\"noopener\" target=\"_blank\">\u00a7 25c UStG<\/a> uyar\u0131nca KDV&#8217;den muaft\u0131r. Buna en az 995 ayar k\u00fcl\u00e7eler ve 1800&#8217;den sonra bas\u0131lm\u0131\u015f, yasal \u00f6deme arac\u0131 olan ya da olmu\u015f, en az 900 ayar sikkeler girer. Ziynet e\u015fyas\u0131 yat\u0131r\u0131m alt\u0131n\u0131 de\u011fildir: fiyat\u0131nda KDV ve i\u015f\u00e7ilik vard\u0131r ve satarken bunlar\u0131 geri alamazs\u0131n\u0131z.<\/p>\n<p><strong>Bir y\u0131ldan sonra sat\u0131\u015f.<\/strong> Fiziki alt\u0131n \u00f6zel varl\u0131k say\u0131l\u0131r. <a href=\"https:\/\/www.gesetze-im-internet.de\/estg\/__23.html\" rel=\"noopener\" target=\"_blank\">\u00a7 23 EStG<\/a> uyar\u0131nca sat\u0131\u015f, al\u0131\u015f ile sat\u0131\u015f aras\u0131nda en fazla bir y\u0131l varsa vergiye tabi \u00f6zel i\u015flemdir. Bu s\u00fcreden sonra kazan\u00e7, ne kadar b\u00fcy\u00fck olursa olsun vergisizdir. Faturay\u0131 saklay\u0131n: al\u0131\u015f tarihini ve fiyat\u0131n\u0131 o kan\u0131tlar.<\/p>\n<p><strong>Bir y\u0131l i\u00e7inde sat\u0131\u015f.<\/strong> Kazan\u00e7 gelirinize eklenir ve ki\u015fisel oran\u0131n\u0131zla vergilendirilir. Bir muafiyet s\u0131n\u0131r\u0131 vard\u0131r: takvim y\u0131l\u0131ndaki t\u00fcm \u00f6zel sat\u0131\u015f kazan\u00e7lar\u0131n\u0131n toplam\u0131 <strong>1.000 \u20ac&#8217;nun alt\u0131nda<\/strong> kal\u0131rsa vergi yoktur. Bu bir s\u0131n\u0131rd\u0131r, indirim de\u011fildir; toplam 1.000 \u20ac veya \u00fczerine \u00e7\u0131karsa kazanc\u0131n tamam\u0131 vergilenir.<\/p>\n<p><strong>K\u00e2\u011f\u0131t alt\u0131n.<\/strong> Her alt\u0131n \u00fcr\u00fcn\u00fc kasadaki k\u00fcl\u00e7e gibi de\u011ferlendirilmez. Federal Maliye Mahkemesi 12 May\u0131s 2015&#8217;te (VIII R 35\/14 ve VIII R 4\/15), sahibine fiziki alt\u0131n teslim hakk\u0131 veren Xetra-Gold tahvillerinin ayn\u0131 bir y\u0131l kural\u0131na tabi oldu\u011funa karar verdi; <a href=\"https:\/\/www.deloitte-tax-news.de\/steuern\/private-einkommensteuer\/bfh-gewinne-aus-der-veraeusserung-oder-einloesung-von-xetra-gold-inhaberschuldverschreibungen-ein-jahr-nach-anschaffung-nicht-steuerbar.html\" rel=\"noopener\" target=\"_blank\">Deloitte&#8217;un \u00f6zeti<\/a> bunu aktar\u0131yor. Yaln\u0131zca nakit \u00f6deyen \u00fcr\u00fcnler ve alt\u0131n fonlar\u0131 ise genellikle sermaye geliri olarak vergilendirilir. Bir \u00fcr\u00fcn\u00fcn vergisiz oldu\u011funu varsaymadan \u00f6nce ko\u015fullar\u0131n\u0131 okuyun.<\/p>\n<p><strong>Nakit ve s\u0131n\u0131rlar.<\/strong> K\u0131ymetli maden i\u00e7in <strong>2.000 \u20ac veya \u00fczeri nakit<\/strong> \u00f6dedi\u011finizde sat\u0131c\u0131 kimli\u011finizi do\u011frulamak zorundad\u0131r (<a href=\"https:\/\/www.gesetze-im-internet.de\/gwg_2017\/__10.html\" rel=\"noopener\" target=\"_blank\">\u00a7 10 (6a) GwG<\/a> ve <a href=\"https:\/\/www.gesetze-im-internet.de\/gwg_2017\/__1.html\" rel=\"noopener\" target=\"_blank\">\u00a7 1 (10) GwG<\/a>). AB d\u0131\u015f\u0131ndaki bir \u00fclkeye giderken veya oradan gelirken <strong>10.000 \u20ac ve \u00fczeri<\/strong> nakit ve benzerleri g\u00fcmr\u00fc\u011fe beyan edilmelidir; <a href=\"https:\/\/verwaltung.bund.de\/leistungsverzeichnis\/DE\/leistung\/99122008261000\" rel=\"noopener\" target=\"_blank\">federal hizmet portal\u0131na<\/a> g\u00f6re buna en az %90 alt\u0131n i\u00e7erikli sikkeler ve en az %99,5 alt\u0131n i\u00e7erikli k\u00fcl\u00e7eler de dahildir.<\/p>\n<p>Bug\u00fcnk\u00fc gram ve ons fiyat\u0131 i\u00e7in bir makaledeki rakama de\u011fil, <a href=\"\/tr\/gold-price-germany\/\">Almanya canl\u0131 alt\u0131n fiyat\u0131<\/a> sayfam\u0131za bak\u0131n.<\/p>\n\n<h2>Ailemin yurt d\u0131\u015f\u0131ndan g\u00f6nderdi\u011fi paraya vergi \u00f6der miyim?<\/h2>\n<p>Kendi paran\u0131z\u0131 kendi hesaplar\u0131n\u0131z aras\u0131nda ta\u015f\u0131mak gelir de\u011fildir. Havale, bir <strong>hediye<\/strong> oldu\u011funda vergi a\u00e7\u0131s\u0131ndan \u00f6nem kazan\u0131r. Almanya&#8217;da ya\u015f\u0131yorsan\u0131z, ald\u0131\u011f\u0131n\u0131z hediye veren ki\u015fi yurt d\u0131\u015f\u0131nda ya\u015fasa bile Alman ba\u011f\u0131\u015f vergisine tabidir; ancak yaln\u0131zca <a href=\"https:\/\/www.gesetze-im-internet.de\/erbstg_1974\/__16.html\" rel=\"noopener\" target=\"_blank\">\u00a7 16 ErbStG<\/a>&#8216;deki muafiyetlerin \u00fczerinde:<\/p>\n<ul>\n<li>E\u015ften: 500.000 \u20ac<\/li>\n<li>Anne veya babadan \u00e7ocu\u011fa: 400.000 \u20ac<\/li>\n<li>B\u00fcy\u00fckanne veya b\u00fcy\u00fckbabadan toruna: 200.000 \u20ac<\/li>\n<li>\u00c7ocuktan ebeveyne, karde\u015fler aras\u0131nda ve di\u011fer herkesten: 20.000 \u20ac<\/li>\n<\/ul>\n<p>Her muafiyet veren ki\u015fi ba\u015f\u0131na uygulan\u0131r ve on y\u0131lda bir yenilenir; ayn\u0131 ki\u015fiden on y\u0131l i\u00e7inde gelen hediyeler toplan\u0131r. Al\u0131c\u0131, hediyeyi \u00f6\u011frendi\u011fi tarihten itibaren <strong>\u00fc\u00e7 ay<\/strong> i\u00e7inde Finanzamt&#8217;a bildirmelidir (<a href=\"https:\/\/www.gesetze-im-internet.de\/erbstg_1974\/__30.html\" rel=\"noopener\" target=\"_blank\">\u00a7 30 ErbStG<\/a>); noter onayl\u0131 hediyeler hari\u00e7. Muafiyetin alt\u0131ndaki bir hediyeyi bildirmek hi\u00e7bir \u015feye mal olmaz ve temiz bir kay\u0131t olu\u015fturur. Bankalar da b\u00fcy\u00fck gelen tutarlar\u0131n kayna\u011f\u0131n\u0131 sorar; verenin k\u0131sa yaz\u0131l\u0131 notu ve havale dekontlar\u0131 ileride zaman kazand\u0131r\u0131r.<\/p>\n\n<h2>Memleketteki m\u00fclk veya i\u015ften gelen gelir nas\u0131l vergilendirilir?<\/h2>\n<p>Memleketinizdeki bir dairenin kiras\u0131, bir d\u00fckk\u00e2n\u0131n k\u00e2r\u0131 ya da bir aile \u015firketindeki pay d\u00fcnya genelindeki gelirinizin par\u00e7as\u0131d\u0131r. Sonras\u0131, Almanya ile o \u00fclke aras\u0131nda \u00e7ifte vergilendirmeyi \u00f6nleme anla\u015fmas\u0131 olup olmad\u0131\u011f\u0131na ba\u011fl\u0131d\u0131r.<\/p>\n<p>Bir\u00e7ok anla\u015fmada yurt d\u0131\u015f\u0131ndaki m\u00fclk\u00fcn kiras\u0131 m\u00fclk\u00fcn bulundu\u011fu \u00fclkede vergilendirilebilir. Almanya bu durumda geliri \u00e7o\u011fu zaman muaf tutar ama di\u011fer gelirlerinizin oran\u0131n\u0131 belirlerken hesaba katar (Progressionsvorbehalt, \u00a7 32b EStG). Almanya&#8217;n\u0131n vergilendirdi\u011fi durumlarda yurt d\u0131\u015f\u0131nda \u00f6denen vergi genellikle mahsup edilebilir (\u00a7 34c EStG). Anla\u015fma yoksa yaln\u0131zca Alman hukuku belirler ve yabanc\u0131 vergi makbuzu en \u00f6nemli belgeniz olur. Federal Maliye Bakanl\u0131\u011f\u0131 t\u00fcm anla\u015fmalar\u0131n durumunu her ocak ay\u0131nda yay\u0131mlar; g\u00fcncel liste <a href=\"https:\/\/www.steuerschroeder.de\/blog\/stand-der-doppelbesteuerungsabkommen-dba-zum-1-januar-2026\/\" rel=\"noopener\" target=\"_blank\">burada belirtildi\u011fi gibi<\/a> 7 Ocak 2026 tarihlidir. Bir varsay\u0131mda bulunmadan \u00f6nce \u00fclkenizi bu listede kontrol edin.<\/p>\n<p>M\u00fclk sat\u0131\u015f\u0131 ayr\u0131 bir konudur. \u00a7 23 EStG uyar\u0131nca arsa ve binalardan elde edilen kazan\u00e7, al\u0131\u015ftan sonraki <strong>on y\u0131l<\/strong> i\u00e7inde sat\u0131l\u0131rsa vergiye tabidir; kendinizin oturdu\u011fu konut i\u00e7in istisna vard\u0131r. Suriye&#8217;ye yeniden bir pazar olarak bakanlar ya da T\u00fcrkiye&#8217;de veya K\u00f6rfez&#8217;de \u00e7al\u0131\u015fan bir i\u015fi de\u011ferlendirenler i\u00e7in bu kurallar ilk g\u00fcnden hesab\u0131n par\u00e7as\u0131d\u0131r; ticari sorular\u0131 da <a href=\"\/tr\/franchise-vs-buying-existing-business\/\">franchise m\u0131, mevcut bir i\u015fletme mi<\/a> yaz\u0131m\u0131zda ele al\u0131yoruz.<\/p>\n\n<h2>Zek\u00e2t ile Alman vergisi ayn\u0131 \u015fey mi?<\/h2>\n<p>Hay\u0131r. Zek\u00e2t din\u00ee bir y\u00fck\u00fcml\u00fcl\u00fckt\u00fcr, Alman vergisi ise yasal bir y\u00fck\u00fcml\u00fcl\u00fckt\u00fcr; birini \u00f6demek di\u011ferini kar\u015f\u0131lamaz. Bir ba\u011f\u0131\u015f, Alman gelir vergisini yaln\u0131zca <a href=\"https:\/\/www.gesetze-im-internet.de\/estg\/__10b.html\" rel=\"noopener\" target=\"_blank\">\u00a7 10b EStG<\/a> ko\u015fullar\u0131yla azalt\u0131r; bu madde indirimi vergi a\u00e7\u0131s\u0131ndan tan\u0131nm\u0131\u015f al\u0131c\u0131lara ve genellikle bir ba\u011f\u0131\u015f makbuzuna ba\u011flar ve toplam gelirin %20&#8217;si ile s\u0131n\u0131rlar. Belirli bir zek\u00e2t \u00f6demesinin uygun olup olmad\u0131\u011f\u0131 onu alan kurulu\u015fa ba\u011fl\u0131d\u0131r; indirime g\u00fcvenmeden \u00f6nce kurulu\u015fun vergi stat\u00fcs\u00fcn\u00fc sorun.<\/p>\n\n<h2>Birikim ve yat\u0131r\u0131m i\u00e7in hangi formlar \u00f6nemli?<\/h2>\n<table class=\"g7m-t\"><thead><tr><th>Sahip oldu\u011funuz<\/th><th>K\u0131saca Alman kural\u0131<\/th><th>Nereye yaz\u0131l\u0131r<\/th><\/tr><\/thead><tbody>\n<tr><td>Alman bankas\u0131nda faiz, temett\u00fc, ETF<\/td><td>1.000 \u20ac (\u00e7iftler 2.000 \u20ac) \u00fczerinde %25 + %5,5<\/td><td>Banka keser; muafiyet talimat\u0131<\/td><\/tr>\n<tr><td>Yurt d\u0131\u015f\u0131nda faiz veya temett\u00fc<\/td><td>Ayn\u0131 oran, Almanya&#8217;da kesinti yok<\/td><td>Anlage KAP<\/td><\/tr>\n<tr><td>Bir y\u0131ldan uzun tutulan fiziki alt\u0131n<\/td><td>Kazan\u00e7 vergisiz<\/td><td>Beyan yok; faturay\u0131 saklay\u0131n<\/td><\/tr>\n<tr><td>Bir y\u0131l i\u00e7inde sat\u0131lan fiziki alt\u0131n<\/td><td>\u00d6zel kazan\u00e7lar 1.000 \u20ac&#8217;ya ula\u015f\u0131rsa ki\u015fisel oran<\/td><td>Anlage SO<\/td><\/tr>\n<tr><td>Aileden hediye<\/td><td>Veren ba\u015f\u0131na on y\u0131lda muafiyetin \u00fczerinde vergi<\/td><td>\u00dc\u00e7 ay i\u00e7inde bildirim<\/td><\/tr>\n<tr><td>Yurt d\u0131\u015f\u0131ndan kira veya k\u00e2r<\/td><td>D\u00fcnya geneli gelir; anla\u015fma belirler<\/td><td>Anlage AUS ve ilgili gelir formu<\/td><\/tr>\n<tr><td>Yurt d\u0131\u015f\u0131nda sat\u0131lan m\u00fclk<\/td><td>Al\u0131\u015ftan sonraki on y\u0131l i\u00e7inde vergiye tabi<\/td><td>Anlage SO<\/td><\/tr>\n<\/tbody><\/table>\n\n<h2>Yat\u0131r\u0131mdan \u00f6nce sakin bir kontrol listesi<\/h2>\n<ul>\n<li>1.000 \u20ac muafiyetin kullan\u0131lmas\u0131 i\u00e7in Alman bankan\u0131za muafiyet talimat\u0131 verin.<\/li>\n<li>Her alt\u0131n faturas\u0131n\u0131 tarih, a\u011f\u0131rl\u0131k ve ayarla birlikte saklay\u0131n.<\/li>\n<li>Yurt d\u0131\u015f\u0131ndaki her hesab\u0131 ve varl\u0131\u011f\u0131, getirdi\u011fi gelirle birlikte listeleyin.<\/li>\n<li>Ald\u0131\u011f\u0131n\u0131z hediyeleri veren ki\u015fi, tarih ve tutarla not edin.<\/li>\n<li>Memleketinizde m\u00fclk almadan \u00f6nce anla\u015fma durumunu kontrol edin.<\/li>\n<li>Size gelen bir teklife para ba\u011flamadan \u00f6nce onu <a href=\"\/tr\/deal-check\/\">Deal Check<\/a> ile de\u011ferlendirin.<\/li>\n<\/ul>\n\n<h2>S\u0131k sorulan sorular<\/h2>\n<h3>Memleketimdeki banka hesab\u0131n\u0131 beyan etmem gerekir mi?<\/h3>\n<p>Gelirini evet. Yurt d\u0131\u015f\u0131 hesaplardan gelen faiz ve temett\u00fc Alman beyannamesinde Anlage KAP&#8217;ta yer al\u0131r, \u00e7\u00fcnk\u00fc Alman vergisi kesilmemi\u015ftir.<\/p>\n<h3>Alt\u0131n tak\u0131 satarken vergi var m\u0131?<\/h3>\n<p>Tak\u0131 da genellikle \u00f6zel varl\u0131kt\u0131r, bu y\u00fczden \u00a7 23 EStG&#8217;deki bir y\u0131l kural\u0131 ola\u011fan referanst\u0131r. Tak\u0131 i\u015f\u00e7ilik ve KDV nedeniyle yeniden sat\u0131\u015fta de\u011fer kaybeder; tasarruf sahiplerinin yat\u0131r\u0131m k\u00fcl\u00e7esi ve sikke tercih etmesinin nedeni budur. De\u011ferli par\u00e7alarda durumu bir dan\u0131\u015fmanla teyit edin.<\/p>\n<h3>Ailem bana 30.000 \u20ac g\u00f6nderdi. Vergi \u00f6der miyim?<\/h3>\n<p>Anne veya babadan \u00e7ocu\u011fa hediye, on y\u0131l i\u00e7inde ebeveyn ba\u015f\u0131na 400.000 \u20ac&#8217;ya kadar vergisizdir. Yine de \u00fc\u00e7 ay i\u00e7inde Finanzamt&#8217;a bildirmelisiniz.<\/p>\n<h3>Almanya&#8217;da vergimi nas\u0131l hesaplar\u0131m?<\/h3>\n<p>Maa\u015f ve gelir vergisi i\u00e7in Federal Maliye Bakanl\u0131\u011f\u0131&#8217;n\u0131n res\u00ee hesaplay\u0131c\u0131s\u0131n\u0131 kullan\u0131n. Birikimler i\u00e7in yukar\u0131daki 1.000 \u20ac muafiyet ve %25 sabit orandan ba\u015flay\u0131n.<\/p>\n<h3>Almanya&#8217;da vergi iadesi alabilir miyim?<\/h3>\n<p>\u00c7o\u011fu zaman evet. Beyanname vermek i\u015fle ilgili giderleri ve di\u011fer indirimleri talep etmenizi sa\u011flar; muafiyet talimat\u0131 eksik veya d\u00fc\u015f\u00fck oldu\u011funda kesilen sermaye vergisini de d\u00fczeltir.<\/p>\n\n<p><strong>\u0130yi birikim kararlar\u0131 net kurallarla, iyi yat\u0131r\u0131m kararlar\u0131 d\u00fcr\u00fcst rakamlarla ba\u015flar.<\/strong><\/p><div class=\"g7m-cta\"><a href=\"\/tr\/opportunities\/\">7Grounds&#8217;un inceledi\u011fi f\u0131rsatlar\u0131 ke\u015ffedin \u2192<\/a><\/div><\/div><\/article>","protected":false},"excerpt":{"rendered":"<p>\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u0623\u0644\u0645\u0627\u0646\u064a\u0627 \u062a\u0637\u0627\u0644 \u0645\u0639\u0638\u0645 \u0623\u0634\u0643\u0627\u0644 \u0627\u0644\u0627\u062f\u062e\u0627\u0631: \u0641\u0648\u0627\u0626\u062f \u0627\u0644\u0628\u0646\u0648\u0643 \u0648\u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u0648\u0632\u0639\u0629 \u0648\u0645\u0643\u0627\u0633\u0628 \u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u062a\u062e\u0636\u0639 \u0644\u0636\u0631\u064a\u0628\u0629 \u062b\u0627\u0628\u062a\u0629 \u0642\u062f\u0631\u0647\u0627 25% \u0645\u0639 \u0631\u0633\u0645 \u0627\u0644\u062a\u0636\u0627\u0645\u0646 \u0641\u0648\u0642 \u0625\u0639\u0641\u0627\u0621 \u0633\u0646\u0648\u064a \u0642\u062f\u0631\u0647 1,000 \u064a\u0648\u0631\u0648\u060c \u0648\u0627\u0644\u0630\u0647\u0628 \u0627\u0644\u0641\u0639\u0644\u064a \u0627\u0644\u0630\u064a \u064a\u0628\u0627\u0639 \u0628\u0639\u062f \u0623\u0643\u062b\u0631 \u0645\u0646 \u0633\u0646\u0629 \u0645\u0639\u0641\u0649\u060c \u0648\u0627\u0644\u0647\u062f\u0627\u064a\u0627 \u0627\u0644\u0639\u0627\u0626\u0644\u064a\u0629 \u0644\u0627 \u062a\u062e\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0625\u0644\u0627 \u0641\u0648\u0642 \u062d\u062f\u0648\u062f \u0625\u0639\u0641\u0627\u0621 \u0633\u062e\u064a\u0629\u060c \u0623\u0645\u0627 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0642\u0627\u062f\u0645 \u0645\u0646 \u0627\u0644\u062e\u0627\u0631\u062c \u0641\u064a\u062c\u0628 \u0627\u0644\u062a\u0635\u0631\u064a\u062d \u0628\u0647 \u0648\u062a\u062d\u062f\u062f \u0627\u0644\u0627\u062a\u0641\u0627\u0642\u064a\u0627\u062a \u0623\u064a\u0646 \u064a\u0641\u0631\u0636 \u0639\u0644\u064a\u0647<\/p>","protected":false},"author":3,"featured_media":60952,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"g7_i18n":"{\"ar\":{\"t\":\"\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u0623\u0644\u0645\u0627\u0646\u064a\u0627 \u0644\u0644\u0639\u0631\u0628: \u0627\u0644\u0630\u0647\u0628 \u0648\u0627\u0644\u062d\u0648\u0627\u0644\u0627\u062a \u0648\u0627\u0644\u062f\u062e\u0644 \u0645\u0646 \u0627\u0644\u062e\u0627\u0631\u062c\",\"x\":\"\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u0623\u0644\u0645\u0627\u0646\u064a\u0627 \u0644\u0644\u0639\u0631\u0628: \u0643\u064a\u0641 \u062a\u0641\u0631\u0636 \u0639\u0644\u0649 \u0627\u0644\u0645\u062f\u062e\u0631\u0627\u062a \u0648\u0627\u0644\u0630\u0647\u0628 \u0648\u0647\u062f\u0627\u064a\u0627 \u0627\u0644\u0623\u0647\u0644 \u0648\u0627\u0644\u062f\u062e\u0644 \u0645\u0646 \u0627\u0644\u062e\u0627\u0631\u062c\u060c \u0645\u0639 \u0627\u0644\u0645\u0635\u062f\u0631 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0644\u0643\u0644 \u0631\u0642\u0645\"},\"tr\":{\"t\":\"Almanya Vergi Rehberi: Alt\u0131n, Havale ve Yurt D\u0131\u015f\u0131 Gelir\",\"x\":\"Almanya vergi rehberi: birikim, alt\u0131n, aile hediyeleri ve yurt d\u0131\u015f\u0131 gelir nas\u0131l vergilendirilir, her rakam yasal kayna\u011f\u0131yla.\"}}","footnotes":""},"categories":[141,152],"tags":[],"class_list":["post-61059","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-franchise-investment","category-invest"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO 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