TFL Vsebine / Revija SIR*IUS

Tax implications of transactions between a company and its shareholders

Razmerja med družbo in družbeniki so predmet številnih davčnih nadzorov. V tem kontekstu je aktualna opredelitev prikritih izplačil dobička, katerih bistvo je v zagotovitvi določene premoženjske koristi družbenikom družbe, kar navzven ni razvidno kot izplačilo dobička, temveč ostane zaradi raznovrstnih pravnih razmerij med družbo in družbenikom prikrito. V prispevku prikazujemo razmerja med družbo in družbeniki, načine izplačil dobička in druge vrste plačil med družbenikom in družbo ter njihovo davčno obravnavo. V prispevku so obravnavane tudi spremembe obdavčitve naknadnih vplačil kapitala v luči sodne prakse in sprememb zadnje novele Zakona o dohodnini (v nadaljevanju: ZDoh-2V). S sprejetjem ZDoh-2V pa se je temeljito spremenila tudi davčna obravnava odkupa lastnih poslovnih deležev v d. o. o. Odkup lastnih poslovnih deležev od 1. 1. 2020 tako ni več obdavčen po pravilih o obdavčitvi dobičkov iz kapitala, temveč vedno skladno s pravili o obdavčitvi dividend.

Relationships between a company and its shareholders are subject to numerous tax audits. In this respect, the definition of hidden profit distribution is of utmost importance, i.e. a shareholder obtains an economic benefit that is not viewed as distribution of profit but rather remains concealed due to the diversification of legal relations between a company and its own shareholders. In the article, we emphasize the relationships between a company and its shareholders, different methods of how to distribute profit and other payments between a shareholder and the company and its respective tax treatment. The article also deals with the latest amendments to the Personal Income Tax (PIT) Act, which fundamentally altered the tax treatment of subsequent capital contributions. The amendments to the PIT Act have also fundamentally altered the tax treatment of the redemption of own shares by limited liabilities companies. As of 1 January 2020, the redemption of own business shares shall no longer be subject to capital gains tax but rather treated as obtaining dividends.