DAVEK OD DOBIČKA IZ KAPITALA FIZIČNIH OSEB V SLOVENIJI IN NEMČIJI - Slatič, Tamara (T. Slatič, 2011)
Za vsako državo je pobiranje davkov zelo pomembno. Slovenska zakonodaja se je nenehno spreminjala, tudi na področju kapitalskih dobičkov, vse do leta 2006 v Nemčiji pa se je zadnja davčna reforma pričela leta 2008. Velike spremembe v Nemčiji sledijo za obdavčitev kapitalskih dobičkov fizičnih oseb, kot seveda tudi podjetij po 1. 1. 2009. S pisanjem diplomske naloge smo ugotovili, da je bil nemški zakon bolj zapleteno napisan in bolj podrobno razčlenjen kot slovenski zakon. Z novo nemško zakonodajo se bo pobiranje davka na dohodek fizičnih oseb zelo poenostavilo. Poudarek diplomske naloge so kapitalski dobički. Razlika se pojavi že pri sami delitvi kapitalskih dobičkov. Dohodnina se tako v Sloveniji kot v Nemčiji obračunava enkrat letno, akontacija dohodnine od dobička iz kapitala se izračuna in plača od davčne osnove. To je razlika med vrednostjo kapitala in ob odsvojitvi in vrednostjo kapitala ob pridobitvi. V Nemčiji so dohodki z 1. 1. 2009 obdavčeni z davkom po odbitku, ki se nato poračuna z dohodnino. Davki oz. stopnje dohodnine, ki obremenjujejo dobičke iz kapitala, se med državama razlikujejo. V Sloveniji imamo nižjo stopnjo obdavčevanja kot v Nemčiji. Po letih imetništva se razlikujejo tudi oprostitve plačil davkov. Vsi dohodki so v Nemčiji obdavčeni, enako velja tudi za kapitalske dobičke po 1. 1. 2009. Obdavčitev dohodkov v Nemčiji je progresivna, ter spremenjena v letu 2009 na cedularno obdavčitev samo za kapitalske dobičke, v Sloveniji pa sintetična preko progresivnih davčnih stopenj, pasivni dohodki pa so obdavčeni z cedularno obdavčitvijo. V Nemčiji se davčni zavezanci razvrščajo v dohodninske razrede glede na to, ali so poročeni, ločeni, samski in ali imajo otroke, in glede na njihov položaj je obdavčljiv njihov dohodek. To je veljalo tudi za obdavčitev kapitalskih dobičkov, vendar se je zakon spremenil s sprejetjem nadomestnega davka od 1. 1. 2009 dalje. Slovenija je tako dobila sodobno razvitim državam primerljivo davčno zakonodajo, kar pa ne drži za nov nemški zakon in nove spremembe na področju kapitalskih dobičkov, saj imajo z uvedbo nove davčne reforme še vedno večjo stopnjo obdavčitve kapitalskih dobičkov kot pri nas, vendar ne v vseh primerih obdavčitve kapitalskih dobičkov. Slovenija in Nemčija imata sklenjen sporazum o izogibanju dvojnega obdavčevanja, ki je začel veljati 1. 1. 2007. Slovenija v primerjavi z Nemčijo še nima tako široke mreže mednarodnih pogodb. For each country collection of taxes is very important. Slovenian legislation is constantly changing, even in the capital gains until 2006, in Germany the last tax reform started in 2008. Major changes in Germany, followed by capital gains taxation for private individuals, as well as course of business after 1. 1. 2009. Throught writing this dessertation we have came to conclusion that the German law is more complex written and more detailed breakdown, as Slovenian law. The new German law will be collecting the tax on personal income which is very simplified. A large meaning of these dessertation have been investment incomes. The difference appears already in their own division of capital gains. Income tax is in Slovenia and Germany accounted for once a year, the advance tax income from capital is calculated and paid from the tax base. That is the difference between the value of capital and the capital value of disposals and the acquisition. In Germany, the income tax with 1. 1. 2009 tax withholding, which is then offset against income tax. Taxes- rate of income tax that puts a strain on the capital gains varies. Slovenia has a lower rate of taxation, as in Germany. After years of holding the different tax exemptions. All incomes are taxed in Germany, the same applies to capital gains after 1. 1. 2009. Taxation revenue in Germany is a progressive, and amended in 2009 to »cedularna« taxation of capital gains only, while in Slovenia made through progressive tax rates, passive income are taxed by the taxing »cedularna«. In Germany, the fall in taxable income tax classes according to whether they are married, separated, or single and have children, and regardless of their position is their taxable income. This is also apply to the taxation of capital gains, but the law changed with the adoption of the substitute tax from 1.1.2009. Slovenia has also received a modern developed countries comparable tax legislation, which is not true for the new German law and the new changes in capital gains since the introduction of new tax reforms are still higher rate of taxation of capital gains than for us. Slovenia and Germany have an agreement on avoiding double taxation, which entered into force on 1. 1. 2007. Slovenia in comparison with Germany does not yet have such a wide network of international treaties.