TFL Vsebine / Revija SIR*IUS

Tax aspects of subsequent payments to equity

Avtor obravnava v prispevku davčni vidik naknadnih vplačil, ki so poseben institut korporacijskega prava in po ZGD-1 omogočajo poenostavljen in fleksibilen način zagotavljanja lastnega kapitala, predvsem družb z omejeno odgovornostjo. Posebej je obdelano aktualno vprašanje v davčni praksi, ali naknadno vplačilo poveča nabavno vrednost kapitala v smislu opredelitve iz ZDoh-2. Avtor meni, da morajo biti vplačila in izplačila naknadnih vplačil ter prenosi poslovnih deležev v tej zvezi davčno nevtralni. To stališče podkrepi s podrobno analizo korporacijskopravnih pravil, ki opredeljujejo naknadno vplačilo kot (equity) lastniško naložbo družbenika sui generis (posebno), ki je ni mogoče enačiti s posojilom družbi.

The article deals with tax aspects of subsequent payments, which are a special institute of corporate law and are a simple and flexible way of providing equity in accordance with the Companies Act (ZGD-1), particularly in limited liability companies. Special attention is given to the topical tax issue, whether subsequent payments increase the cost of the capital as defined in the Personal Income Tax Act (ZDoh-2). The author takes an affirmative stance on this matter and explains that subsequent payments and transfers of business shares should be treated tax neutrally in this regard. This view is further explained by a detailed analysis of corporate rules that define the subsequent payment as an equity investment sui generis of a company member, which cannot be equated with a loan to the company.