{"id":684,"date":"2025-05-05T10:16:00","date_gmt":"2025-05-05T08:16:00","guid":{"rendered":"https:\/\/moore-salzburg-gmbh.eu.moore-global.com\/?p=684"},"modified":"2025-12-03T17:33:48","modified_gmt":"2025-12-03T16:33:48","slug":"steuerfreies-feiertagsarbeitsentgelt","status":"publish","type":"post","link":"https:\/\/www.moore-salzburg.at\/tr\/steuerfreies-feiertagsarbeitsentgelt\/","title":{"rendered":"Resmi tatil \u00fccretleri i\u00e7in vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc teyit edildi"},"content":{"rendered":"<p>Resmi tatil \u00e7al\u0131\u015fmalar\u0131n\u0131n vergi muamelesi <a href=\"https:\/\/www.bmf.gv.at\/rechtsnews\/steuern-rechtsnews\/aktuelle-infos-und-erlaesse\/Fachinformationen---Ertragsteuern\/Fachinformationen---Lohnsteuer\/Steuerliche-Behandlung-von-Feiertagsarbeitsentgelt-gem%C3%A4%C3%9F-%C2%A7-9-Abs.-5-ARG.html\" target=\"_blank\" rel=\"noreferrer noopener\">Federal Maliye Bakanl\u0131\u011f\u0131'n\u0131n (BMF) g\u00fcncel a\u00e7\u0131klamas\u0131 ile<\/a> \u015fimdi nihayet a\u00e7\u0131kl\u0131\u011fa kavu\u015ftu. Federal Mali Mahkeme'nin (BFG) 19 Aral\u0131k 2024 tarihli karar\u0131, uzun y\u0131llard\u0131r s\u00fcregelen idari uygulamadan bir kopu\u015fu temsil ediyor ve art\u0131k BMF'nin resmi pozisyonu arac\u0131l\u0131\u011f\u0131yla normatif bir etki kazanm\u0131\u015f durumda.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><strong>Anahtar mesaj: Sadece temel \u00fccret \u00f6deniyorsa vergiden muaf ek \u00f6deme yok<\/strong><\/p>\n<\/blockquote>\n\n\n\n<p>BMF, BFG'nin gerek\u00e7esine tamamen kat\u0131lmaktad\u0131r (a\u015fa\u011f\u0131ya bak\u0131n\u0131z). Buna g\u00f6re, a\u015fa\u011f\u0131daki hususlar ge\u00e7erlidir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Normal \u00e7al\u0131\u015fma saatleri i\u00e7inde resmi tatillerde yap\u0131lan i\u015f i\u00e7in \u00f6denen \u00fccret - yani \u0130\u015f Dinlenme Yasas\u0131'n\u0131n (ARG) 9. maddesinin 5. f\u0131kras\u0131 uyar\u0131nca temel saat \u00fccreti - EStG'nin 68. maddesinin 1. f\u0131kras\u0131 anlam\u0131nda vergiden muaf resmi tatil ek \u00fccreti olarak nitelendirilemez.<\/li>\n\n\n\n<li><strong>Vergisiz muamele, ger\u00e7ek bir ekin varl\u0131\u011f\u0131n\u0131 gerektirir.<\/strong> Sadece resmi tatilde normal \u00e7al\u0131\u015fma saatlerinin \u00f6denmesi bu gereklili\u011fi yerine getirmez. Belirleyici fakt\u00f6r, \u00fccretin resmi tatil \u00e7al\u0131\u015fmas\u0131 i\u00e7in ek olarak ve a\u00e7\u0131k\u00e7a \u00f6denmesidir.<\/li>\n\n\n\n<li>Vergi muafiyetinden sapmaya yaln\u0131zca 31 Aral\u0131k 2024 tarihine kadar ve bu tarih dahil olmak \u00fczere maa\u015f \u00f6deme d\u00f6nemleri i\u00e7in izin verilmektedir.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">\u0130\u015fverenler i\u00e7in \u00f6neriler<\/h4>\n\n\n\n<p>\u015eirketlerin BMF'nin yeni yorumunu en ge\u00e7 2025 takvim y\u0131l\u0131ndan itibaren acilen uygulamaya koymalar\u0131 gerekmektedir. Bu \u00f6zellikle ge\u00e7erlidir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Bordro muhasebesi s\u00fcre\u00e7leri: Normal \u00e7al\u0131\u015fma saatleri i\u00e7inde resmi tatillerde yap\u0131lan i\u015f i\u00e7in resmi tatil \u00fccreti, bordro muhasebesinde vergiye tabi \u00fccretler olarak de\u011ferlendirilmelidir.<\/li>\n\n\n\n<li>Geriye d\u00f6n\u00fck ayarlamalar:<strong> Halihaz\u0131rda 2025 y\u0131l\u0131 i\u00e7in yap\u0131lm\u0131\u015f olan hesaplamalar\u0131n uygunlu\u011fu kontrol edilmeli ve gerekirse bir toplama i\u015fleminin par\u00e7as\u0131 olarak d\u00fczeltilmelidir.<\/strong><\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Sonu\u00e7<\/h4>\n\n\n\n<p>BFG'nin karar\u0131 ve BMF'nin \u015fu anda mevcut olan teyidi, \u00f6nceki uygulamadan a\u00e7\u0131k bir sapmaya i\u015faret ediyor. \u015eirketler i\u00e7in bu, vergi risklerinden ka\u00e7\u0131nmak ve yasal olarak uyumlu muhasebe sa\u011flamak i\u00e7in \u00f6zellikle bordro muhasebesinde daha fazla dikkat anlam\u0131na geliyor.<\/p>\n\n\n\n<p><em><a href=\"https:\/\/www.bmf.gv.at\/rechtsnews\/steuern-rechtsnews\/aktuelle-infos-und-erlaesse\/Fachinformationen---Ertragsteuern\/Fachinformationen---Lohnsteuer\/Steuerliche-Behandlung-von-Feiertagsarbeitsentgelt-gem%C3%A4%C3%9F-%C2%A7-9-Abs.-5-ARG.html\" target=\"_blank\" rel=\"noreferrer noopener\">Makaleye: BMF'nin soru \u00f6nergesine yan\u0131t<\/a><\/em><\/p>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p> <\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Mart 2025 tarihli blog makalesi:<\/h3>\n\n\n\n<p>Federal Maliye Mahkemesi (BFG) yak\u0131n tarihli bir karar\u0131nda, resmi tatilde yap\u0131lan i\u015f i\u00e7in \u00f6denmesi gereken resmi tatil \u00fccretinin (Madde 9 paragraf 5 ARG) vergi anlam\u0131nda resmi tatil eki olarak kabul edilmeyece\u011fine, sadece vergilendirilebilir temel \u00fccret olarak say\u0131laca\u011f\u0131na h\u00fckmetmi\u015ftir. Buna g\u00f6re, Federal Mali Mahkeme'nin g\u00f6r\u00fc\u015f\u00fcne g\u00f6re, Madde 68 paragraf 1 EStG uyar\u0131nca vergi muafiyeti reddedilmi\u015ftir (BFG 19.12.2024, RV\/3100544\/2017).<\/p>\n\n\n\n<p>BFG karar\u0131n\u0131n \u00f6zellikle \u00fcz\u00fcc\u00fc olan yan\u0131, hakim hukuki g\u00f6r\u00fc\u015fle \u00e7eli\u015fmesi ve Federal Maliye Bakanl\u0131\u011f\u0131'nda (BMF) yeniden d\u00fc\u015f\u00fcnmeyi tetikleyebilecek olmas\u0131d\u0131r. Maliye Bakanl\u0131\u011f\u0131'n\u0131n BFG karar\u0131na uymas\u0131 ve gelecekte resmi tatil \u00fccretlerini EStG Madde 68 paragraf 1 anlam\u0131nda vergiden muaf resmi tatil ikramiyesi olarak kabul etmemesi m\u00fcmk\u00fcnd\u00fcr.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Profesyonel de\u011ferlendirme<\/h4>\n\n\n\n<p>Yakla\u015fan vergi dezavantajlar\u0131 \u00f6nemli olabilir. \u00dccret vergisi denetimleri s\u0131ras\u0131nda ek \u00fccret vergisi \u00f6demeleri m\u00fcmk\u00fcn olabilir. Resmi tatillerde \u00e7al\u0131\u015fanlar gelecekte daha d\u00fc\u015f\u00fck bir net gelirle ba\u015f ba\u015fa kalacakt\u0131r. Yasan\u0131n yorumlanmas\u0131n\u0131n s\u0131k\u0131la\u015ft\u0131r\u0131lmas\u0131 yoluyla (yasa de\u011fi\u015fikli\u011fi yerine) b\u00f6yle bir gizli vergi art\u0131\u015f\u0131, yasal kesinlik a\u00e7\u0131s\u0131ndan sorunlu olacakt\u0131r. Genel olarak, mevcut b\u00fct\u00e7e krizi g\u00f6z \u00f6n\u00fcnde bulunduruldu\u011funda, vergi makamlar\u0131n\u0131n gelecekte uygulama pratiklerini giderek s\u0131k\u0131la\u015ft\u0131rabilece\u011fi varsay\u0131labilir.<\/p>\n\n\n\n<p>Stat\u00fc: 05\/05\/2025<br>Olu\u015fturulma tarihi: 24.03.2025<br><sup>Kaynak: \u015eablon portal\u0131<br>Resim: Rene Terp<\/sup><\/p>","protected":false},"excerpt":{"rendered":"<p>Die steuerliche Behandlung von Feiertags\u00adarbeit hat mit der aktuellen Stellung\u00adnahme des BMF nun endg\u00fcltig Klarheit erfahren. <\/p>","protected":false},"author":10,"featured_media":616,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":true,"footnotes":""},"categories":[89,1,19,16],"tags":[54,53,47],"location":[],"class_list":["post-684","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-arbeitsrecht","category-news","category-personalverrechnung","category-steuerberatung","tag-feiertag","tag-feiertagsentgelt","tag-steuerfrei"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Steuerpflicht des Feiertagsarbeitsentgelts best\u00e4tigt | Moore Salzburg GmbH<\/title>\n<meta name=\"description\" content=\"Wie steht es um die Feiertagsarbeit steuerlich? 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