{"id":974,"date":"2026-02-03T09:38:32","date_gmt":"2026-02-03T08:38:32","guid":{"rendered":"https:\/\/www.moore-salzburg.at\/?p=974"},"modified":"2026-02-04T08:35:49","modified_gmt":"2026-02-04T07:35:49","slug":"frist-pflicht-%c2%a7109-meldungen","status":"publish","type":"post","link":"https:\/\/www.moore-salzburg.at\/tr\/frist-pflicht-%c2%a7109-meldungen\/","title":{"rendered":"Son tarih ve y\u00fck\u00fcml\u00fcl\u00fck: \u00a7 109 bildirimler"},"content":{"rendered":"<p>A\u015fa\u011f\u0131dakiler 2026 y\u0131l\u0131nda da ge\u00e7erlidir: \u00c7al\u0131\u015fanlar i\u00e7in y\u0131ll\u0131k maa\u015f bordrolar\u0131na ek olarak, bir \u00f6nceki y\u0131la ait \u00e7ok say\u0131da \u00fccret ve yurt d\u0131\u015f\u0131 \u00f6demeleri \u015eubat ay\u0131 sonuna kadar vergi dairesine bildirilmelidir. Burada size pratik bir genel bak\u0131\u015f sunuyoruz:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u00dccret \u00f6demeleri i\u00e7in \u00a7 109a EStG uyar\u0131nca bildirim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">i\u00e7in raporlama y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc<\/h4>\n\n\n\n<p>Di\u011ferlerinin yan\u0131 s\u0131ra, kamu hukuku veya \u00f6zel hukuk kapsam\u0131ndaki giri\u015fimciler ve \u015firketler:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>AG'ler ve GmbH'lar<\/li>\n\n\n\n<li>Dernekler ve vak\u0131flar<\/li>\n\n\n\n<li>Federal h\u00fck\u00fcmet, federal eyaletler, belediyeler, odalar<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Hakk\u0131nda bildirimde bulunma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc<\/h4>\n\n\n\n<p>ger\u00e7ek ki\u015filere veya ki\u015fi birliklerine \u00f6denen belirli \u00fccretler, \u00f6zellikle<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Denetim Kurulu \u00fcyeleri<\/li>\n\n\n\n<li>Yap\u0131 toplulu\u011fu ve sigorta temsilcileri<\/li>\n\n\n\n<li>Temel panolar\u0131<\/li>\n\n\n\n<li>\u00d6\u011fretim g\u00f6revlileri, \u00f6\u011fretmenler, e\u011fitmenler (ba\u011f\u0131ml\u0131 geliri olmamas\u0131 ko\u015fuluyla)<\/li>\n\n\n\n<li>Kolport\u00f6rler ve gazete da\u011f\u0131t\u0131c\u0131lar\u0131<\/li>\n\n\n\n<li>\u00d6zel i\u015f arac\u0131lar\u0131<\/li>\n\n\n\n<li>Kamu kurumlar\u0131n\u0131n g\u00f6rev \u00fccreti alan memurlar\u0131<\/li>\n\n\n\n<li>ASVG Madde 4 paragraf 4 uyar\u0131nca serbest \u00e7al\u0131\u015fanlar<\/li>\n\n\n\n<li>B\u00f6l\u00fcm 99a (1) EStG 1988 uyar\u0131nca bir lisans \u00fccreti talebini tetikleyen hizmetler<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">A\u015fa\u011f\u0131daki durumlarda bildirimde bulunma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc yoktur<\/h4>\n\n\n\n<p>bu iki ko\u015ful ayn\u0131 anda kar\u015f\u0131lan\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Toplam net \u00fccretin (geri \u00f6denen seyahat masraflar\u0131 dahil) bir takvim y\u0131l\u0131 i\u00e7inde 900 Avro'yu a\u015fmas\u0131 ve<\/li>\n\n\n\n<li>bireysel hizmet ba\u015f\u0131na net \u00fccretin 450 Avro'yu a\u015fmamas\u0131.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Mesaj<\/h4>\n\n\n\n<p>KDV'den sorumlu vergi dairesi.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Mesaj kadar<\/h4>\n\n\n\n<p><strong>\u015eubat 2026 ELDA (www.elda.at) veya Statistics Austria arac\u0131l\u0131\u011f\u0131yla elektronik olarak <\/strong><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u00a7 109b EStG uyar\u0131nca yurt d\u0131\u015f\u0131 \u00f6demeler i\u00e7in bildirim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc<\/h3>\n\n\n\n<p><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">i\u00e7in raporlama y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc<\/h4>\n\n\n\n<p>Kamu ve \u00f6zel hukuk kapsam\u0131ndaki giri\u015fimciler ve \u015firketler, \u00f6rne\u011fin<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>AG'ler ve GmbH'lar<\/li>\n\n\n\n<li>Dernekler ve vak\u0131flar<\/li>\n\n\n\n<li>Federal h\u00fck\u00fcmet, federal eyaletler, belediyeler, odalar<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Hakk\u0131nda bildirimde bulunma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc<\/h4>\n\n\n\n<p>Bir al\u0131c\u0131ya yap\u0131lan toplam \u00f6demelerin bir takvim y\u0131l\u0131 i\u00e7inde 100.000 Avro'yu a\u015fmas\u0131 halinde, belirli hizmetler (\u00f6rne\u011fin arac\u0131l\u0131k veya dan\u0131\u015fmanl\u0131k hizmetleri) i\u00e7in yurtd\u0131\u015f\u0131na yap\u0131lan \u00f6demeler.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">A\u015fa\u011f\u0131dakiler i\u00e7in raporlama y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc yoktur<\/h4>\n\n\n\n<p>di\u011ferleri aras\u0131nda:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00a7 99 EStG uyar\u0131nca Avusturya stopaj vergisine tabi olan \u00f6demeler<\/li>\n\n\n\n<li>Ulusal vergi y\u00fck\u00fc 15 %'den fazla olan yabanc\u0131 kurulu\u015flara yap\u0131lan \u00f6demeler<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Mesaj kadar<\/h4>\n\n\n\n<p><strong>\u015eubat 2026 sonu ELDA veya Statistics Austria arac\u0131l\u0131\u011f\u0131yla elektronik olarak sorumlu vergi dairesine.<\/strong><\/p>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Bildirim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn ihlali halinde uygulanacak ceza<\/h3>\n\n\n\n<p>Kas\u0131tl\u0131 olarak bildirimde bulunulmamas\u0131 halinde, bildirilmeyen tutar\u0131n 10 %'sine kadar (azami 20.000 Avro'ya kadar) ceza uygulanabilir.<\/p>\n\n\n\n<p>\u00a7 109a EStG ve \u00a7 109b EStG uyar\u0131nca raporlama y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc s\u00f6z konusu oldu\u011funda, \u00a7 109b EStG uyar\u0131nca yaln\u0131zca tek bir rapor sunulmal\u0131d\u0131r.<\/p>\n\n\n\n<p>Bize ula\u015f\u0131n: Raporlar\u0131n\u0131zda size destek olaca\u011f\u0131z ve zaman\u0131nda teslim edilmelerini sa\u011flayaca\u011f\u0131z - g\u00fcvenilir bir \u015fekilde ve sizin herhangi bir ek \u00e7aba sarf etmenize gerek kalmadan. B\u00f6ylece g\u00fcnl\u00fck i\u015flerinize tamamen konsantre olabilirsiniz.<\/p>\n\n\n\n<p>Durum: 03.02.2026<br><sup>Kaynak: BMF<br>Foto\u011fraf: Pexels - Pixabay<\/sup><\/p>\n\n\n<style id=\"strategiq-cta-bar-style\">.block-cta-bar{position:relative;padding:1rem 0 1.75rem 0;overflow:visible;z-index:1;margin-top:26px}.block-cta-bar:not(.has-background){background:var(--primary-gradient)}.block-cta-bar.has-light-blue-background-color .block-cta-bar__heading{color:#000}.block-cta-bar.has-light-blue-background-color .btn{color:#02212E}.block-cta-bar.has-light-blue-background-color .btn.btn--hollow{border-color:#02212E}.block-cta-bar.has-light-blue-background-color .btn.btn--solid{background-color:#02212E;border-color:#02212E;color:#fff}.block-cta-bar.has-light-blue-background-color .btn.btn--solid:hover{background-color:#04445f}.block-cta-bar.has-light-blue-gradient-gradient-background:before{display:none}.block-cta-bar.has-light-blue-gradient-gradient-background .block-cta-bar__heading{color:#02212E}@media (min-width: 992px){.block-cta-bar{padding:2rem 0}}.block-cta-bar:before{content:'';width:100%;height:100%;position:absolute;background:inherit;z-index:-1;top:0;-webkit-transform-origin:left top;transform-origin:left top;-webkit-transform:skewY(-0.8deg);transform:skewY(-0.8deg)}.block-cta-bar__heading-wrapper{display:-webkit-box;display:-ms-flexbox;display:flex;-webkit-box-align:center;-ms-flex-align:center;align-items:center;-webkit-box-pack:center;-ms-flex-pack:center;justify-content:center;margin:1rem 0}@media (min-width: 992px){.block-cta-bar__heading-wrapper{-webkit-box-pack:start;-ms-flex-pack:start;justify-content:flex-start;margin:0;height:100%}}.block-cta-bar .block-cta-bar__heading{font-size:24px;font-weight:500;color:#fff;margin-bottom:0}@media only screen and (min-width: 320px){.block-cta-bar .block-cta-bar__heading{font-size:calc(24px + 8 * (100vw - 320px) \/ (1440 - 320))}}@media only screen and (min-width: 1440px){.block-cta-bar .block-cta-bar__heading{font-size:32px}}.block-cta-bar:not(.has-light-blue-gradient-gradient-background) .btn--hollow{border-color:#fff;color:#fff;overflow:visible}.block-cta-bar:not(.has-light-blue-gradient-gradient-background) .btn--hollow:focus{color:#fff}.block-cta-bar:not(.has-light-blue-gradient-gradient-background) .btn--hollow:before{display:none}.block-cta-bar__button-wrapper{display:-webkit-box;display:-ms-flexbox;display:flex;gap:1.5rem;margin-top:10px;-webkit-box-pack:center;-ms-flex-pack:center;justify-content:center}@media (min-width: 992px){.block-cta-bar__button-wrapper{margin-top:0;-webkit-box-align:center;-ms-flex-align:center;align-items:center;-webkit-box-pack:end;-ms-flex-pack:end;justify-content:flex-end}}.block-cta-bar__button-wrapper .btn{width:100%;display:inline-block;text-align:center;font-size:18px}@media (min-width: 768px){.block-cta-bar__button-wrapper .btn{width:auto}}\n\n\/*# sourceMappingURL=block-cta-bar.css.map *\/\n<\/style>\n<section class=\"wp-block-strategiq block-cta-bar wp-block-strategiq-cta-bar\">\n\t<div class=\"container\">\n\t\t<div class=\"block-cta-bar__wrapper\">\n\t\t\t<div class=\"row\">\n\t\t\t\t<div class=\"col-12 col-lg-9\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-cta-bar__heading-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h1 class=\"block-cta-bar__heading\">Hizmet Hatt\u0131 Bordro ve \u0130\u015f Hukuku <\/h1>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"col-12 col-lg-3\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-cta-bar__button-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.moore-salzburg.at\/tr\/services\/personalverrechnung-arbeitsrecht\/\" target=\"\" class=\"btn btn--secondary btn--hollow\">Ba\u011flant\u0131<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>","protected":false},"excerpt":{"rendered":"<p>A\u015fa\u011f\u0131dakiler 2026 y\u0131l\u0131nda da ge\u00e7erlidir: \u00c7al\u0131\u015fanlar i\u00e7in y\u0131ll\u0131k maa\u015f bordrolar\u0131na ek olarak, bir \u00f6nceki y\u0131la ait \u00e7ok say\u0131da \u00fccret ve yurt d\u0131\u015f\u0131 \u00f6demeleri \u015eubat ay\u0131 sonuna kadar vergi dairesine bildirilmelidir. Burada size pratik bir genel bak\u0131\u015f sunuyoruz.<\/p>","protected":false},"author":10,"featured_media":975,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,19,16],"tags":[],"location":[],"class_list":["post-974","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-personalverrechnung","category-steuerberatung"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Frist &amp; Pflicht: \u00a7 109\u2011Meldungen | Moore Salzburg GmbH Meldepflicht<\/title>\n<meta name=\"description\" content=\"Meldepflicht Zahlungen betreffend Honorar und Auslandszahlungen f\u00fcr 2025 - Pflichten pr\u00fcfen und Fristen bis Ende Februar beachten!\" \/>\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\/frist-pflicht-\u00a7109-meldungen\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Frist &amp; 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