TFL Vsebine / Revija SIR*IUS

An issue of income qualification: Employment income, hidden profit distribution or other income

Pri sočasnem obstoju več različnih pravnih razmerij med družbo in družbenikom fizično osebo je za davčne namene pomembno, da se tudi dohodek, ki ga fizična oseba prejme od družbe, za davčne namene ustrezno poveže s posameznim razmerjem. Na nekaj mestih nejasna zakonodaja in neenotna sodna praksa davčne zavezance v nekaterih primerih spravljata v zadrego, kako pravilno davčno obravnavati posamezen dohodek. V članku se osredotočam le na razmerja med dohodkom iz zaposlitve, prikritim izplačilom dobička in drugim dohodkom ter poskušam zavezancem podati nekaj smernic in ugotovitev, kako ravnati v praksi.

When there are different legal relationships between an individual and a company, is it important for tax purposes that income received by the individual from the company is appropriately qualified under one of those relationships. Due to partially uncertain legislation and ununified court practice, taxpayers are sometimes in dilemma how to qualify income. In this article, I am focusing only on the relation between employment income, hidden profit distribution and other income, whereas my goal was to provide taxpayers some guidelines and conclusions how to deal with those issues in practice.