20.500.12556/DKUM-41139 DAVČNE POSLEDICE NAPOTITVE DELAVCEV NA DELO NA NIZOZEMSKO NA PRIMERU PODJETJA TAX EFFECTS OF WORKERS BEING RELOCATED TO THE NETHERLAND IN A CASE STUDY OF A COMPANY V današnjem času se veliko podjetij odloči, da bo svoje storitve opravljalo tudi izven meja države, v kateri imajo sedež podjetja in opravljajo večji del svojih storitev. Podjetja tako svoje delavce napotijo na začasno delo v tujino. Takšni delavci postanejo napoteni oz. detaširani delavci. Že pred samo napotitvijo morajo biti delavci in delodajalci seznanjeni z zakonodajo, ki ureja napotitev delavcev ter tudi z zakonodajo države v katero bodo delavci napoteni. Napotitev lahko poteka znotraj Evropske unije ali pa v druge države, ki niso članice Evropske unije. Če poteka znotraj Evropske unije moramo biti pozorni na uredbe in direktive, ki so povezane s prostim pretokom delovne sile, socialnim varstvom delavcev ter s samo napotitvijo. Delavec, ki je napoten na začasno delo v tujino, je lahko po Zakonu o dohodnini rezident ali nerezident Slovenije. Če je rezident, je obdavčen po načelu svetovnega dohodka, medtem ko je nerezident obdavčen po viru dohodka. Delavec pa lahko ob določenih pogojih postane tudi rezident Nizozemske, če pa le-ti niso izpolnjeni pa je njej nerezident. Ob napotitvi je največja težava dvojno obdavčenje, ki ga uspešno rešujejo konvencije, ki so sklenjene med državami. Vsak delavec za svoje delo dobi plačilo. Temu pravimo dohodek iz delovnega razmerja, ki vključuje plačo, nadomestilo plače, regres za letni dopust, boniteto in drugo. Podrobnejši izračuni so prikazani v delu diplomskega seminarja. Nowadays, there are many companies that decide to offer their services across the borders of their home country of operation. Many of them post their workers abroad for a limited period of time. People who carry out temporary work outside the country where they normally work are called posted workers. Before the deployment, they must be acquainted with the legislation that regulates posting of workers as well as the legislation of their target country. Potential destinations of posted workers can be EU members or other foreign countries. If the country of destination is the EU member, special attention has to be placed on regulations and directives related to the free movement of labour, social security and posting of workers. Acording to the Personal Income Tax Act, both, residents as well as nonresidents of Slovenia can be temporarily posted to work abroad. If residents, they pay tax on their worldwide income, while nonresidents have tax deducted directly from their income (tax at source). An employee may, however, if certain conditions are met, become a resident of the Netherlands. The biggest problem related to posting of workers is double taxation, which is effectively addressed by the conventions concluded between the countries. Workers receive payment in exchange for their work, known as income from employment. The income includes salary, compensation, annual leave allowance, credit, and more. Detailed calculations are presented in the work of the thesis. napotitev detaširani delavec rezident nerezident dohodek iz delovnega razmerja. posting of workers posted worker resident nonresident income from employment. true true false [M. Golob] Slovenski jezik Angleški jezik Delo diplomskega seminarja/zaključno seminarsko delo/naloga 2013-07-29 23:34:04 2013-10-21 13:51:50 2022-05-04 03:06:22 2021-04-24 03:31:21 2013 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22 11521820 URN:SI:UM:DK:CXYNAWNR UNI_Golob_Manja_2013.pdf UNI_Golob_Manja_2013.pdf 1 05BDB138EBBAB4EE58979121E285733A e1da1f221dd6c266476554deeeabfb9608b74ee982a87446598b4ac4e6abcf3b 29e8ca98-7c0a-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=57245 Ekonomsko-poslovna fakulteta 0 0 0