TFL Vsebine / Revija SIR*IUS

Introduction of minimum tax in Slovenia

Slovenija je bila ena izmed prvih držav članic Evropske unije, ki je objavila predlog zakona o minimalnem davku. Z novim zakonom prispeva k izpolnjevanju mednarodnega dogovora o obdavčitvi velikih mednarodnih skupin ter v domačo slovensko zakonodajo prenaša določbe Direktive Sveta EU o zagotavljanju globalne minimalne davčne stopnje. Nova davčna pravila so posledica koordiniranih mednarodnih prizadevanj za odpravo davčnih praks mednarodnih podjetij, ki tem podjetjem omogočajo preusmerjanje dobičkov v jurisdikcije, kjer zanje velja zelo nizka ali ničelna obdavčitev. Zavezanci bodo plačali davek na razliko med dejansko davčno stopnjo in minimalno davčno stopnjo 15 %. Novi zakon je samostojen in bo veljal ločeno od obstoječe obdavčitve dohodkov pravnih oseb, saj gre za drugačen sistem in obseg obdavčitve. Davek se bo obračunal na presežni dobiček, ki se izračuna v skladu s standardizirano davčno osnovo in posebnim mehanizmom za izračun davka. Slovenija bo z novim davkom dosegla dodatne prilive v proračun v skupni ocenjeni vrednosti 27 milijonov evrov.

Slovenia was one of the first EU Member States to publish the legislative proposal on the minimum tax. The new law adheres to the global deal agreed by the members of the OECD on taxation of large multinational enterprises as well as transposes the requirements of the EU Council Directive on ensuring a global minimum level of taxation into the domestic legislation of Slovenia. The new tax rules are a consequence of coordinated international action to eliminate harmful practices carried out by many global enterprises on profit shifting to jurisdictions that provide them with low or zero taxation. Taxpayers will pay tax on the difference between the effective tax rate and the minimum tax rate of 15 %. The new tax law is independent and will be applied separately from the existing taxation of corporate persons as it represents a different system and scope of taxation. Tax will be charged on excess profit, calculated from the standardized tax base and a special mechanism to calculate the tax. Slovenia will receive additional tax revenue in total estimated value of 27 million EUR.