{"id":670,"date":"2025-06-03T10:44:00","date_gmt":"2025-06-03T08:44:00","guid":{"rendered":"https:\/\/moore-salzburg-gmbh.eu.moore-global.com\/?p=670"},"modified":"2025-12-16T14:09:28","modified_gmt":"2025-12-16T13:09:28","slug":"ruckwirkende-kv-erhoehungen","status":"publish","type":"post","link":"https:\/\/www.moore-salzburg.at\/tr\/ruckwirkende-kv-erhoehungen\/","title":{"rendered":"Geriye d\u00f6n\u00fck KV art\u0131\u015flar\u0131"},"content":{"rendered":"<p>Uygulamada, geriye d\u00f6n\u00fck toplu i\u015f s\u00f6zle\u015fmeleri, \u00f6zellikle i\u015f ili\u015fkisi toplu i\u015f s\u00f6zle\u015fmesi imzalanmadan \u00f6nce sona eren eski \u00e7al\u0131\u015fanlar etkilendi\u011finde, d\u00fczenli olarak zorluklara yol a\u00e7maktad\u0131r. Artan idari \u00e7aba ve yasal belirsizli\u011fe ek olarak, as\u0131l soru, \u015firketten ayr\u0131lan \u00e7al\u0131\u015fanlar\u0131n da geriye d\u00f6n\u00fck maa\u015f art\u0131\u015f\u0131 veya ikramiye alma hakk\u0131na sahip olup olmad\u0131klar\u0131d\u0131r.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u00d6nceki uygulama: Ge\u00e7erli bir istihdam ili\u015fkisi olmadan hak kazan\u0131lamaz<\/h4>\n\n\n\n<p>Uzun bir s\u00fcre boyunca i\u015f hukuku uygulamas\u0131nda, toplu s\u00f6zle\u015fmelerden kaynaklanan geriye d\u00f6n\u00fck d\u00fczenlemelerin yaln\u0131zca toplu s\u00f6zle\u015fmenin imzaland\u0131\u011f\u0131 tarihte halen aktif bir istihdam ili\u015fkisi i\u00e7inde olan \u00e7al\u0131\u015fanlar i\u00e7in ge\u00e7erli oldu\u011fu g\u00f6r\u00fc\u015f\u00fc yayg\u0131nd\u0131. Bu g\u00f6r\u00fc\u015f, mevcut bir istihdam ili\u015fkisini \u00f6ng\u00f6ren ArbVG'nin 2. maddesinin 2. paragraf\u0131n\u0131n 2. f\u0131kras\u0131 anlam\u0131nda \u00e7al\u0131\u015fan kavram\u0131na dayan\u0131yordu.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Y\u00fcksek Mahkeme \u00f6nceki g\u00f6r\u00fc\u015fle \u00e7eli\u015fiyor<\/h4>\n\n\n\n<p>Avusturya Y\u00fcksek Mahkemesi (OGH) 13 \u015eubat 2025 tarihli son karar\u0131yla (9 ObA 75\/24f) k\u00f6kl\u00fc bir de\u011fi\u015fikli\u011fe imza att\u0131: Mahkemeye g\u00f6re, toplu i\u015f s\u00f6zle\u015fmesinin taraflar\u0131, geriye d\u00f6n\u00fck d\u00fczenlemeleri (fiili maa\u015f art\u0131\u015flar\u0131 veya \u00f6zel \u00f6demeler gibi), geriye d\u00f6n\u00fck d\u00fczenlemenin yap\u0131ld\u0131\u011f\u0131 tarihte i\u015f ili\u015fkisi devam eden ancak toplu i\u015f s\u00f6zle\u015fmesinin imzaland\u0131\u011f\u0131 tarihte \u00e7oktan sona ermi\u015f olan \u00e7al\u0131\u015fanlar i\u00e7in bile belirlemekte serbesttir.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Sebep<\/h4>\n\n\n\n<p>Y\u00fcksek Mahkeme gerek\u00e7esini \u00f6zellikle ArbVG Madde 11 (2)'ye dayand\u0131rmaktad\u0131r; buna g\u00f6re toplu i\u015f s\u00f6zle\u015fmeleri mevcut i\u015f ili\u015fkileri i\u00e7in de geriye d\u00f6n\u00fck d\u00fczenlemeler getirebilir - bu i\u015f ili\u015fkilerinin s\u00f6zle\u015fmenin yap\u0131ld\u0131\u011f\u0131 tarihte hala ge\u00e7erli olup olmad\u0131\u011f\u0131na bak\u0131lmaks\u0131z\u0131n.<br>Ayr\u0131ca, Y\u00fcksek Mahkeme anayasal e\u015fitlik ilkesine at\u0131fta bulunmaktad\u0131r: en az\u0131ndan geriye d\u00f6n\u00fck maa\u015f art\u0131\u015flar\u0131 bak\u0131m\u0131ndan, aktif ve emekli \u00e7al\u0131\u015fanlar aras\u0131nda objektif olarak hakl\u0131 g\u00f6r\u00fclebilecek bir ayr\u0131m kabul edilemez.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pratikte<\/h4>\n\n\n\n<p>Y\u00fcksek Mahkeme'nin bu karar\u0131 pratikte \u00f6nemli bir \u00f6neme sahiptir. Gelecekte, i\u015fverenler geriye d\u00f6n\u00fck toplu i\u015f s\u00f6zle\u015fmeleri imzalarken yaln\u0131zca mevcut i\u015f ili\u015fkilerini de\u011fil, ayn\u0131 zamanda geriye d\u00f6n\u00fck etkiye sahip feshedilmi\u015f i\u015f ili\u015fkilerini de g\u00f6zden ge\u00e7irmelidir.<br>\u00d6zellikle bordro muhasebesi ve \u0130K y\u00f6netiminde, ilgili \u00e7al\u0131\u015fanlar \u015firketten ayr\u0131lm\u0131\u015f olsalar bile, geri \u00f6demelerin do\u011fru bir \u015fekilde hesaba kat\u0131lmas\u0131 sa\u011flanmal\u0131d\u0131r. <\/p>\n\n\n\n<p>Stat\u00fc: 03\/06\/2025<br><sup>Kaynak: Kraft &amp; Kronberger \u00f6zel yay\u0131nlar\u0131<br>Foto\u011fraf: Marc Mueller<\/sup><\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>In der Praxis f\u00fchren r\u00fcckwirkende Kollektiv\u00advertrags\u00adabschl\u00fcsse oft zu Heraus\u00adforderungen \u2013 vor allem, wenn ehemalige Arbeit\u00adnehmer:innen betroffen sind, deren Dienst\u00adverh\u00e4ltnis vor Abschluss des KVs geendet hat.<\/p>","protected":false},"author":10,"featured_media":625,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[89,1,19,16],"tags":[36,37,38],"location":[],"class_list":["post-670","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-arbeitsrecht","category-news","category-personalverrechnung","category-steuerberatung","tag-kollektivvertrag","tag-kundigung","tag-ruckwirkend"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>R\u00fcck\u00adwirkende KV-Erh\u00f6\u00adhungen | Moore Salzburg GmbH<\/title>\n<meta name=\"description\" content=\"R\u00fcckwirkende KV-Erh\u00f6hungen f\u00fchren in der Praxis oft zu Herausforderungen, was ehemalige Arbeitnehmer:innen betrifft. Gelten diese dann auch?\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.moore-salzburg.at\/tr\/ruckwirkende-kv-erhoehungen\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00fcck\u00adwirkende KV-Erh\u00f6\u00adhungen | Moore Salzburg GmbH\" \/>\n<meta property=\"og:description\" content=\"R\u00fcckwirkende KV-Erh\u00f6hungen f\u00fchren in der Praxis oft zu Herausforderungen, was ehemalige Arbeitnehmer:innen betrifft. Gelten diese dann auch?\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.moore-salzburg.at\/tr\/ruckwirkende-kv-erhoehungen\/\" \/>\n<meta property=\"og:site_name\" content=\"Moore Salzburg GmbH\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/MooreSalzburg\" \/>\n<meta property=\"article:published_time\" content=\"2025-06-03T08:44:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-12-16T13:09:28+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2025\/11\/2506_OGH-KV_Ausgetreten_pexels-seven11nash-380769.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1280\" \/>\n\t<meta property=\"og:image:height\" content=\"719\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Ingrid Reitinger\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Ingrid Reitinger\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 dakika\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.moore-salzburg.at\/ruckwirkende-kv-erhoehungen\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.moore-salzburg.at\/ruckwirkende-kv-erhoehungen\/\"},\"author\":{\"name\":\"Ingrid Reitinger\",\"@id\":\"https:\/\/www.moore-salzburg.at\/#\/schema\/person\/0f57dc6f4cb19ab09633594fdaa61f58\"},\"headline\":\"R\u00fcck\u00adwirkende KV-Erh\u00f6\u00adhungen\",\"datePublished\":\"2025-06-03T08:44:00+00:00\",\"dateModified\":\"2025-12-16T13:09:28+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.moore-salzburg.at\/ruckwirkende-kv-erhoehungen\/\"},\"wordCount\":384,\"publisher\":{\"@id\":\"https:\/\/www.moore-salzburg.at\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.moore-salzburg.at\/ruckwirkende-kv-erhoehungen\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2025\/11\/2506_OGH-KV_Ausgetreten_pexels-seven11nash-380769.jpg\",\"keywords\":[\"Kollektivvertrag\",\"K\u00fcndigung\",\"R\u00fcckwirkend\"],\"articleSection\":[\"Arbeitsrecht\",\"News\",\"Personalverrechnung\",\"Steuerberatung\"],\"inLanguage\":\"tr\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.moore-salzburg.at\/ruckwirkende-kv-erhoehungen\/\",\"url\":\"https:\/\/www.moore-salzburg.at\/ruckwirkende-kv-erhoehungen\/\",\"name\":\"R\u00fcck\u00adwirkende KV-Erh\u00f6\u00adhungen | Moore Salzburg GmbH\",\"isPartOf\":{\"@id\":\"https:\/\/www.moore-salzburg.at\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.moore-salzburg.at\/ruckwirkende-kv-erhoehungen\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.moore-salzburg.at\/ruckwirkende-kv-erhoehungen\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2025\/11\/2506_OGH-KV_Ausgetreten_pexels-seven11nash-380769.jpg\",\"datePublished\":\"2025-06-03T08:44:00+00:00\",\"dateModified\":\"2025-12-16T13:09:28+00:00\",\"description\":\"R\u00fcckwirkende KV-Erh\u00f6hungen f\u00fchren in der Praxis oft zu Herausforderungen, was ehemalige Arbeitnehmer:innen betrifft. Gelten diese dann auch?\",\"breadcrumb\":{\"@id\":\"https:\/\/www.moore-salzburg.at\/ruckwirkende-kv-erhoehungen\/#breadcrumb\"},\"inLanguage\":\"tr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.moore-salzburg.at\/ruckwirkende-kv-erhoehungen\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\/\/www.moore-salzburg.at\/ruckwirkende-kv-erhoehungen\/#primaryimage\",\"url\":\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2025\/11\/2506_OGH-KV_Ausgetreten_pexels-seven11nash-380769.jpg\",\"contentUrl\":\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2025\/11\/2506_OGH-KV_Ausgetreten_pexels-seven11nash-380769.jpg\",\"width\":1280,\"height\":719,\"caption\":\"2506 Moore Newsroom OGH KV ausgetreten\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.moore-salzburg.at\/ruckwirkende-kv-erhoehungen\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.moore-salzburg.at\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"R\u00fcck\u00adwirkende KV-Erh\u00f6\u00adhungen\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.moore-salzburg.at\/#website\",\"url\":\"https:\/\/www.moore-salzburg.at\/\",\"name\":\"Moore Salzburg GmbH\",\"description\":\"Ihr Begleiter in spannenden Zeiten: Steuerberatung | Wirtschaftspr\u00fcfung | Unternehmensberatung | Digital Business | an Ihrer Seite.\",\"publisher\":{\"@id\":\"https:\/\/www.moore-salzburg.at\/#organization\"},\"alternateName\":\"Moore Salzburg\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.moore-salzburg.at\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"tr\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.moore-salzburg.at\/#organization\",\"name\":\"Moore Salzburg GmbH\",\"url\":\"https:\/\/www.moore-salzburg.at\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\/\/www.moore-salzburg.at\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2025\/07\/Moore_Salzburg_Logo_RGB.png\",\"contentUrl\":\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2025\/07\/Moore_Salzburg_Logo_RGB.png\",\"width\":2080,\"height\":312,\"caption\":\"Moore Salzburg GmbH\"},\"image\":{\"@id\":\"https:\/\/www.moore-salzburg.at\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/MooreSalzburg\",\"https:\/\/www.linkedin.com\/company\/moore-salzburg-gmbh\",\"https:\/\/www.instagram.com\/moore_salzburg\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.moore-salzburg.at\/#\/schema\/person\/0f57dc6f4cb19ab09633594fdaa61f58\",\"name\":\"Ingrid Reitinger\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\/\/secure.gravatar.com\/avatar\/5934def5243f7eaefac147bac7cf5eff045287d8cb0ee9d05cbc684d6553947c?s=96&d=mm&r=g\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/5934def5243f7eaefac147bac7cf5eff045287d8cb0ee9d05cbc684d6553947c?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/5934def5243f7eaefac147bac7cf5eff045287d8cb0ee9d05cbc684d6553947c?s=96&d=mm&r=g\",\"caption\":\"Ingrid Reitinger\"},\"url\":\"https:\/\/www.moore-salzburg.at\/tr\/author\/ingridreitinger\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"R\u00fcck\u00adwirkende KV-Erh\u00f6\u00adhungen | Moore Salzburg GmbH","description":"R\u00fcckwirkende KV-Erh\u00f6hungen f\u00fchren in der Praxis oft zu Herausforderungen, was ehemalige Arbeitnehmer:innen betrifft. Gelten diese dann auch?","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.moore-salzburg.at\/tr\/ruckwirkende-kv-erhoehungen\/","og_locale":"tr_TR","og_type":"article","og_title":"R\u00fcck\u00adwirkende KV-Erh\u00f6\u00adhungen | Moore Salzburg GmbH","og_description":"R\u00fcckwirkende KV-Erh\u00f6hungen f\u00fchren in der Praxis oft zu Herausforderungen, was ehemalige Arbeitnehmer:innen betrifft. Gelten diese dann auch?","og_url":"https:\/\/www.moore-salzburg.at\/tr\/ruckwirkende-kv-erhoehungen\/","og_site_name":"Moore Salzburg GmbH","article_publisher":"https:\/\/www.facebook.com\/MooreSalzburg","article_published_time":"2025-06-03T08:44:00+00:00","article_modified_time":"2025-12-16T13:09:28+00:00","og_image":[{"width":1280,"height":719,"url":"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2025\/11\/2506_OGH-KV_Ausgetreten_pexels-seven11nash-380769.jpg","type":"image\/jpeg"}],"author":"Ingrid Reitinger","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Ingrid Reitinger","Est. reading time":"2 dakika"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.moore-salzburg.at\/ruckwirkende-kv-erhoehungen\/#article","isPartOf":{"@id":"https:\/\/www.moore-salzburg.at\/ruckwirkende-kv-erhoehungen\/"},"author":{"name":"Ingrid Reitinger","@id":"https:\/\/www.moore-salzburg.at\/#\/schema\/person\/0f57dc6f4cb19ab09633594fdaa61f58"},"headline":"R\u00fcck\u00adwirkende KV-Erh\u00f6\u00adhungen","datePublished":"2025-06-03T08:44:00+00:00","dateModified":"2025-12-16T13:09:28+00:00","mainEntityOfPage":{"@id":"https:\/\/www.moore-salzburg.at\/ruckwirkende-kv-erhoehungen\/"},"wordCount":384,"publisher":{"@id":"https:\/\/www.moore-salzburg.at\/#organization"},"image":{"@id":"https:\/\/www.moore-salzburg.at\/ruckwirkende-kv-erhoehungen\/#primaryimage"},"thumbnailUrl":"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2025\/11\/2506_OGH-KV_Ausgetreten_pexels-seven11nash-380769.jpg","keywords":["Kollektivvertrag","K\u00fcndigung","R\u00fcckwirkend"],"articleSection":["Arbeitsrecht","News","Personalverrechnung","Steuerberatung"],"inLanguage":"tr"},{"@type":"WebPage","@id":"https:\/\/www.moore-salzburg.at\/ruckwirkende-kv-erhoehungen\/","url":"https:\/\/www.moore-salzburg.at\/ruckwirkende-kv-erhoehungen\/","name":"R\u00fcck\u00adwirkende KV-Erh\u00f6\u00adhungen | Moore Salzburg GmbH","isPartOf":{"@id":"https:\/\/www.moore-salzburg.at\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.moore-salzburg.at\/ruckwirkende-kv-erhoehungen\/#primaryimage"},"image":{"@id":"https:\/\/www.moore-salzburg.at\/ruckwirkende-kv-erhoehungen\/#primaryimage"},"thumbnailUrl":"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2025\/11\/2506_OGH-KV_Ausgetreten_pexels-seven11nash-380769.jpg","datePublished":"2025-06-03T08:44:00+00:00","dateModified":"2025-12-16T13:09:28+00:00","description":"R\u00fcckwirkende KV-Erh\u00f6hungen f\u00fchren in der Praxis oft zu Herausforderungen, was ehemalige Arbeitnehmer:innen betrifft. Gelten diese dann auch?","breadcrumb":{"@id":"https:\/\/www.moore-salzburg.at\/ruckwirkende-kv-erhoehungen\/#breadcrumb"},"inLanguage":"tr","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.moore-salzburg.at\/ruckwirkende-kv-erhoehungen\/"]}]},{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/www.moore-salzburg.at\/ruckwirkende-kv-erhoehungen\/#primaryimage","url":"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2025\/11\/2506_OGH-KV_Ausgetreten_pexels-seven11nash-380769.jpg","contentUrl":"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2025\/11\/2506_OGH-KV_Ausgetreten_pexels-seven11nash-380769.jpg","width":1280,"height":719,"caption":"2506 Moore Newsroom OGH KV ausgetreten"},{"@type":"BreadcrumbList","@id":"https:\/\/www.moore-salzburg.at\/ruckwirkende-kv-erhoehungen\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.moore-salzburg.at\/"},{"@type":"ListItem","position":2,"name":"R\u00fcck\u00adwirkende KV-Erh\u00f6\u00adhungen"}]},{"@type":"WebSite","@id":"https:\/\/www.moore-salzburg.at\/#website","url":"https:\/\/www.moore-salzburg.at\/","name":"Moore Salzburg GmbH","description":"Heyecan verici zamanlarda yol arkada\u015f\u0131n\u0131z: Vergi dan\u0131\u015fmanl\u0131\u011f\u0131 | Denetim | Y\u00f6netim dan\u0131\u015fmanl\u0131\u011f\u0131 | Dijital i\u015f | yan\u0131n\u0131zda.","publisher":{"@id":"https:\/\/www.moore-salzburg.at\/#organization"},"alternateName":"Moore Salzburg","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.moore-salzburg.at\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"tr"},{"@type":"Organization","@id":"https:\/\/www.moore-salzburg.at\/#organization","name":"Moore Salzburg GmbH","url":"https:\/\/www.moore-salzburg.at\/","logo":{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/www.moore-salzburg.at\/#\/schema\/logo\/image\/","url":"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2025\/07\/Moore_Salzburg_Logo_RGB.png","contentUrl":"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2025\/07\/Moore_Salzburg_Logo_RGB.png","width":2080,"height":312,"caption":"Moore Salzburg GmbH"},"image":{"@id":"https:\/\/www.moore-salzburg.at\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/MooreSalzburg","https:\/\/www.linkedin.com\/company\/moore-salzburg-gmbh","https:\/\/www.instagram.com\/moore_salzburg\/"]},{"@type":"Person","@id":"https:\/\/www.moore-salzburg.at\/#\/schema\/person\/0f57dc6f4cb19ab09633594fdaa61f58","name":"Ingrid Reitinger","image":{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/secure.gravatar.com\/avatar\/5934def5243f7eaefac147bac7cf5eff045287d8cb0ee9d05cbc684d6553947c?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/5934def5243f7eaefac147bac7cf5eff045287d8cb0ee9d05cbc684d6553947c?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5934def5243f7eaefac147bac7cf5eff045287d8cb0ee9d05cbc684d6553947c?s=96&d=mm&r=g","caption":"Ingrid Reitinger"},"url":"https:\/\/www.moore-salzburg.at\/tr\/author\/ingridreitinger\/"}]}},"_links":{"self":[{"href":"https:\/\/www.moore-salzburg.at\/tr\/wp-json\/wp\/v2\/posts\/670","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.moore-salzburg.at\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.moore-salzburg.at\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.moore-salzburg.at\/tr\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/www.moore-salzburg.at\/tr\/wp-json\/wp\/v2\/comments?post=670"}],"version-history":[{"count":0,"href":"https:\/\/www.moore-salzburg.at\/tr\/wp-json\/wp\/v2\/posts\/670\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.moore-salzburg.at\/tr\/wp-json\/wp\/v2\/media\/625"}],"wp:attachment":[{"href":"https:\/\/www.moore-salzburg.at\/tr\/wp-json\/wp\/v2\/media?parent=670"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.moore-salzburg.at\/tr\/wp-json\/wp\/v2\/categories?post=670"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.moore-salzburg.at\/tr\/wp-json\/wp\/v2\/tags?post=670"},{"taxonomy":"location","embeddable":true,"href":"https:\/\/www.moore-salzburg.at\/tr\/wp-json\/wp\/v2\/location?post=670"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}