20.500.12556/DKUM-68121 Obdavčitev pokojnin in drugih dohodkov upokojencev Taxation of pensions and other pensioners income Osebe, ki po aktivnem delu dosežejo določeno starost in določeno pokojninsko dobo, se lahko upokojijo. Tako poznamo več vrst pokojnin, kot so starostna, delna, invalidska, vdovska, družinska in državna pokojnina. Osebe, ki pa si želijo še dodatno prislužiti nekaj denarja, lahko še naprej delajo tudi v pokoju. Upokojenec lahko delo, kljub temu da prejema del pokojnine, opravlja kot samostojni podjetnik, kot lastnik in poslovodja oziroma prokurist ali kot upokojenec v delovnem razmerju. Lahko opravlja začasno ali občasno delo, torej krajše obdobje oziroma le od časa do časa. Lahko opravlja delo po podjemni pogodb in se tako zaveže, da bo opravil dogovorjeni posel oziroma še naprej opravlja delo po pogodbi o avtorskem delu, ali pa opravlja kratkotrajno oziroma osebno dopolnilno delo. Pred leti je bila zelo aktualna tema obdavčitev pokojnin, kako bodo pokojnine obdavčene, kako bodo vplivali drugi dohodki na obdavčitev pokojnin itd. V letu 2017 se obdavčijo pokojnine v vrednosti nad 1.095,15 evrov. Ker pa se slovenske pokojnine izplačujejo v tujino in slovenski državljani prejemajo tuje pokojnine, je potrebno biti pozoren na obdavčitev tudi teh. Z večino evropskih držav in še z nekaterimi drugimi državami ima Slovenija sklenjen sporazum o izogibanju dvojnega obdavčenja. Vsak prebivalec Republike Slovenije, ki prejema pokojnino iz tujine, je tako dolžan napovedati in obdavčiti pokojnino ter vse dohodke, ki jih je kot rezident Slovenije pridobil z delom v tujini. Pokojnine, ki jih Zavod za pokojninsko in invalidsko zavarovanje izplačuje rezidentom drugih držav pogodbenic, pa se v Republiki Sloveniji ne obdavčijo, če ima država rezidentstva prejemnika pokojnine v skladu z mednarodnimi pogodbami izključno pravico do obdavčitve. People who reach a certain age and certain pensionable service after active work may retire. Therefore, we know different types of pensions, such as old-age pension, partial pension, invalidity pension, widow’s pension, family pension and state pension. People who wish to earn some additional money can continue working also in the retirement. Despite receiving a part of the pension, a retired person may work as a sole trader, as an owner and executive or as a holder of procuration or as a retired person in employment relationship. They may work temporarily or occasionally, that means, for a shorter period or only from time to time. They may have a work contract and thus undertake to perform the agreed business or they may continue to perform work under a copyright work contract or they may do short-term or personal supplementary work. Years ago the topic of pension taxation was of great interest, namely, how the pensions would be taxed and how other income would influence the pension taxation. In the year 2017, pensions higher than 1,095.15 eur are taxed. However, as Slovenian pensions are paid abroad and Slovenian citizens receive foreign pensions, attention needs to be on the taxation of these as well. Slovenia has concluded agreements with most European countries and some other countries on avoiding double taxation. Each resident of the Republic of Slovenia who receives pension from abroad is obliged to declare and tax the pension and all income which they gained as a Slovenian resident by working abroad. Pensions which are paid by the Pension and Disability Insurance Institute of Slovenia to residents of other contracting countries are not taxed in the Republic of Slovenia if the residence country of the pension recipient has an exclusive right to taxation in accordance with international contracts. pokojnina upokojitev obdavčitev akontacija dohodnine starostna pokojnina pension retirement taxation prepayment of income taxes old-age pension true true false [N. Janša] Slovenski jezik Angleški jezik Delo diplomskega projekta/projektno delo 2017-09-10 21:53:30 2017-12-07 10:37:59 2022-08-01 14:53:30 2019-07-11 16:42:48 2017 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22 12920604 URN:SI:UM:DK:0L1J9PYO UN_Jansa_Nika_2017.pdf UN_Jansa_Nika_2017.pdf 1 F4D7539148AF5AC494EC1FA4E94B33D5 96ecc8f5bd7c538e6d58edc771ed7d302effb6c65543323a01b2cb16646933f3 472de683-7c0f-11eb-bb7a-00155d0001ca 20.500.12556/dkum/7679688f-40c3-4ee4-b20f-2b9d9a9a96ee https://dk.um.si/Dokument.php?lang=slv&id=118246 Ekonomsko-poslovna fakulteta 0 0 0