TFL Vsebine / Revija SIR*IUS

Challenges of taxing liability insurance of management and supervisory bodies and other income of management and supervisory board members

V prispevku obravnavamo problematiko obdavčitve posameznih vrst dohodkov organov vodenja in nadzora. Najprej pojasnimo ključne korporacijske pravne in pogodbene vidike razmerij gospodarskih družb z organi vodenja in nadzora, ki so pomembni za razumevanje davčnih posledic prejemkov članov teh organov. V nadaljevanju je podrobneje obravnavana obdavčitev nekaterih prejemkov članov organov vodenja in nadzora. V zvezi s prejemki poslovodstva obravnavamo zlasti obdavčitev plačila za delo in povračila stroškov, menedžerskih pregledov, odpravnin ter delniških in opcijskih programov nagrajevanja. V zvezi s prejemki članov nadzornih svetov pa predstavimo predvsem obdavčitev plačila za opravljanje mandata oz. funkcije ter sejnin, povračila stroškov, plačila članarin in izobraževanj. V prispevku je obravnavano pojasnilo FURS-a, ki določa način obdavčitve plačanih premij za zavarovanje odgovornosti organov vodenja in nadzora (t. i. D&O zavarovanj). Avtorja meniva, da plačanih premij teh zavarovanj zaradi posebnosti tega zavarovanja ni mogoče enoznačno pripisati posamezni zavarovani fizični osebi, zato ne gre za individualizirani obdavčljivi prejemek fizične osebe. Poleg tega za premije D&O zavarovanj tudi v ZDoh-2 ni pravil za določitev davčne osnove (višine bonitete), kar je problematično z vidika ustavnega načela zakonitosti obdavčitve na davčnem področju (147. člen Ustave RS).

The article discusses the challenges of taxation of individual types of income of management board members and supervisory board members. Initially the authors explain the key corporate and contractual aspects of the relations between companies and the management and supervisory bodies, which are important for understanding the tax consequences of the remuneration of the members of these bodies. Furthermore, the authors discuss the taxation of certain remunerations of members of management and supervisory bodies. In relation to management remuneration, the authors deal in particular with the taxation of remuneration for work and reimbursement of expenses, management medical examination, severance pay, and share and option rewards. In relation to the remuneration of the members of the supervisory boards, the authors deals in particular with the taxation of remunerations for the performance of the mandate or function, and meeting fees, reimbursement of expenses, payment of membership fees and payments of training and education. The article discusses the explanation of the financial administration (FURS), which determines the taxation of the so-called D&O insurance premiums. The authors believe that paid premiums of D&O insurance cannot be unequivocally attributed to an individual insured natural person due to the specifics of this insurance, which is why we cannot speak of an individualized taxable income of a natural person. In addition, with regard to D&O insurance premiums, the Income Tax Act (ZDoh-2) does not contain any rules for determining the tax base (amount of benefits), which is problematic in terms of the constitutional principle of legality of taxation in the tax field (Article 147 of the Constitution).