Povzetek

V članku bom predstavila obdavčitev družbenikov in samostojnega podjetnika v skladu z novo zakonodajo, ki velja od 1. januarja 2007. Ob izplačilu deleža v kapitalu morajo družbeniki plačati davek od dobička iz kapitala, če še ni minilo 20 let od vplačila kapitalskega deleža v gospodarsko družbo. Družbeniki morajo v primerih izplačila dobička gospodarske družbe plačati tudi davek od dohodka iz kapitala, saj se takšno izplačilo obravnava kot dividenda. Samostojnemu podjetniku davka od dohodka iz kapitala ni treba plačati, saj plača davek na dohodek iz dejavnosti. Ob zgledih bom prikazala obdavčitev družbenikov z davkom od dohodka iz kapitala ter obdavčitev samostojnega podjetnika z davkom od dohodka iz dejavnosti. Ugotovili bomo, kako se razlikuje obdavčenost družbenikov in samostojnega podjetnika.

Summary

The article presents how shareholders and sole proprietors are taxed under the new corporate tax law. After a shareholder has been paid out his interest in the company, he is obliged to pay capital gain tax only in case that he has held this interest in the company for less then twenty years. If a shareholder gets paid out the profit of the company, he is further subject to capital gain tax, since such payments are treated as dividends according to the corporate tax law. The sole proprietor, however, is not subject to capital gain tax, but he has to pay personal income tax or self-employment income tax. By way of some examples, the article presents the taxation of shareholders with capital gain tax, and the taxation of sole proprietors with personal or self-employment income tax. Moreover, it will be shown that the taxation of shareholders and sole proprietors may be very different.