Problematika obdavčitve dohodka delavcev, ki delo opravljajo v Avstriji in v Nemčiji

Vodušek, Martina

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Title:	Problematika obdavčitve dohodka delavcev, ki delo opravljajo v Avstriji in v Nemčiji
Authors:	ID Vodušek, Martina (Author) ID Kobal, Aleš (Mentor) More about this mentor...
Files:	MAG_Vodusek_Martina_i2016.pdf (1,35 MB) MD5: 3C937AFF4890703396139391AB9CBD57
Language:	Slovenian
Work type:	Master's thesis
Typology:	2.09 - Master's Thesis
Organization:	PF - Faculty of Law
Abstract:	Prisotnost mednarodnega elementa pri opravljanju dela v tujini, ki se lahko opravlja v večih različnih pojavnih oblikah, lahko privede do različnih problemov pri obdavčitvi dohodka iz delovnega razmerja posameznega delavca, ki delo opravlja v tujini, saj vsaka država zase avtonomno določi svoje nacionalno pravo, kar posledično pomeni, da se delavci srečujejo z različnimi davčnimi sistemi ter različnimi obdavčitvami dohodka iz delovnega razmerja. Pomembno je, da davčni zavezanec sodeluje z davčnim organom, kateremu mora med drugim tudi pravočasno napovedati dohodke, ki imajo vir v tujini, na drugi strani pa ima možnost, da pri letni odmeri dohodnine uveljavlja vračilo v tujini plačanega davka. Rezidentom Slovenije za davčne namene je priznano tudi uveljavljanje davčnih olajšav; nerezidentom Slovenije za davčne namene pa ta pravica ni priznana. Zaradi različnosti nacionalnega prava vsake države se pri obstoju mednarodnega elementa čezmejnega opravljanja dela običajno pojavijo različne težave pri obdavčitvi dohodka in premoženja, in sicer tako pri fizičnih osebah kot tudi pri pravnih osebah. Pri tem pa delavci, katerih dohodek iz delovnega razmerja (običajno) predstavlja glavni vir dohodka in posledično tudi temeljni vir za preživetje, najbolj občutijo različne določbe nacionalnega prava države rezidentstva in države vira dohodka. Pri napotitvi gradbenih delavcev na delo v Avstrijo ali v Nemčijo s strani slovenskega delodajalca, mora le-ta za gradbene delavce vplačevati prispevke oziroma dajatve v poseben socialni sklad za namene dopusta. Prav tako mora slovenski delodajalec na podlagi slovenske delovnopravne zakonodaje delavcu odmeriti letni dopust in delavcu izplačati regres za letni dopust. Čezmejnim delovnim migrantov, ki so delo opravljali v Avstriji pri avstrijskem delodajalcu, je bila za obdobje od leta 2005 do leta 2008 kot posebna ureditev z določbo 145. člena ZDavP-2B, omogočena posebna odmera in odpis dohodnine za dohodke iz delovnega razmerja z virom v Avstriji v obliki davčne amnestije. Slovenska davčna zakonodaja je v obdobju od leta 2009 do leta 2013 čezmejnim delovnim migrantom priznavala posebno osebno davčno olajšavo, za katero je Ustavno sodišče RS odločilo, da je v neskladju z Ustavo RS, zato je bila ukinjena.
Keywords:	obdavčitev dohodka, napoteni delavci, čezmejni delovni migranti, sklad BUAK, sklad SOKA-BAU
Place of publishing:	Maribor
Publisher:	[M. Vodušek]
Year of publishing:	2016
PID:	20.500.12556/DKUM-57098
UDC:	336.226.1(043.2)
COBISS.SI-ID:	5181995
NUK URN:	URN:SI:UM:DK:PMPVEJQL
Publication date in DKUM:	15.09.2016
Views:	2527
Downloads:	264
Metadata:
Categories:	PF
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Secondary language

Language:	English
Title:	The income taxation issues of workers, who are carrying out the work in Austria and in Germany
Abstract:	The presence of an international element in carrying out the work abroad, which can be provided in several different forms, can lead to various problems in the taxation of income of workers, who are carrying out the work abroad, as each country for itself autonomously determine its national law, which consequently means that workers are confronted with different tax systems and various income taxes. It is important that the taxable person reports on time to the tax authority the income whose source is abroad, on the other hand, the taxable person has the possibility at that the annual assessment of income to claim refund of tax paid abroad. Slovenian residents for tax purposes are granted tax reliefs; which are not granted to Slovenian non residents for tax purposes. Due to the diversity of the national laws of each country, by the existence of an international element to provide cross-border work, there usually appear various problems concerning the taxation of income and wealth, both at natural persons and legal persons. At this the workers, whose income from employment (usually) represents the main source of income and consequently also the basic source of survival, are most affected by various provisions of the national law of the State of residence and of the State source of income. In the case of the posting of construction workers to Austria or to Germany by Slovenian employer, must the Slovenian employer for the construction workers pay contributions or benefits to the special Social Fund for the purpose of leave. Slovenian employer must also on the basis of Slovenian labor law, measure the annual leave and pay the employee for the purposes of annual leave. To the cross-border labor migrants who carried out work in Austria at Austrian employer in the period from 2005 to 2008, was enabled specific assessment and tax relief for incomes from employment to a source in Austria in the form of tax amnesty, as a special arrangement with the provision of Article 145 of the ZDavP-2B. Slovenian tax legislation recognized in the period from 2009 to 2013 to the cross-border migrant workers the special personal tax relief, which was by the Constitutional Court ruled that it is inconsistent with the Constitution, so it was canceled.
Keywords:	income taxation, posted workers, cross-border labor migrants, fund BUAK, fund SOKA-BAU

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