TFL Vsebine / Revija SIR*IUS

Tax treatment of expenditure on team building or other programs aimed at improving employee well-being

Davčna obravnava stroškov za teambuilding in druge programe za izboljšanje počutja zaposlenih ni povsem preprosta naloga. Ni mogoče podati točnih navodil, ki bi jih zavezanci lahko neposredno uporabili na primerih iz prakse. Davčna obravnava stroškov se med primeri razlikuje oz. spreminja glede na dejanske okoliščine primera. Kljub temu je mogoče podati vsaj osnovne smernice, skladno s katerimi zavezanci presojajo o konkretnih primerih z vidika ZDoh-2, ZDDPO-2 in ZDDV-1.

The tax treatment of the costs on “team building” and other employee well-being programs is not straightforward. It is not possible to give precise guidance that taxable persons can apply directly to practical examples. The tax treatment of the costs varies from case to case or changes depending on the actual circumstances of the case. However, it is possible to give at least basic guidelines for taxable persons to assess specific circumstances in the light of legislation (Personal Income Tax Act, Corporate Income Tax Act and Value Added Tax Act).