TFL Vsebine / Revija SIR*IUS

Issues of cross-border taxation of managing directors - tax residents of Austria

Dohodki davčnih rezidentov Avstrije (direktorjev v slovenskih družbah) imajo vir v Sloveniji, če fizično opravljajo storitve v Sloveniji ali če njihov dohodek bremeni slovensko družbo ali stalno poslovno enoto nerezidenta v Sloveniji. FURS meni, da je v teh primerih za določitev pravice do obdavčitve treba uporabiti alokacijsko pravilo iz 16. člena Konvencije. Na drugi strani avstrijski BMF vztraja pri uporabi splošnega alokacijskega pravila za dohodke fizičnih oseb iz 15. člena Konvencije. Različna interpretacija Konvencije v praksi lahko pomeni dvojno obdavčitev dohodkov direktorjev. Odpravo dvojne obdavčitve je mogoče doseči samo na podlagi postopka skupnega dogovora med Avstrijo in Slovenijo v vsakem posameznem primeru.

Income of Austrian tax residents, directors in Slovenian companies, is considered to have its source in Slovenia if their services are exercised in Slovenia or if a Slovenian company or a permanent establishment (PE) of a non-resident in Slovenia bears the costs of director’s income. According to the Slovenian Financial Administration, Article 16 of the double tax treaty shall be applied for allocation of taxing rights between Slovenia and Austria. On the contrary, the Austrian Federal Ministry of Finance (BMF) is of the opinion that conditions for the application of Article 16 are not met and, therefore, Article 15 shall apply. In practice, different interpretations of the treaty may result in double taxation of directors’ income. Double taxation can be avoided only on the basis of a mutual agreement procedure between Austria and Slovenia presented by the taxpayer concerned in each individual case.