Davčni vidiki pri nakupu in prodaji gospodarske družbe

Strmljan, Nina (author), Simoneti, Marko (mentor)

Prodaja in nakup gospodarske družbe sta mogoča na več načinov. Najpogostejši način je »share deal«, ki pomeni nakup gospodarske družbe z nakupom poslovnega deleža oziroma delnic družbe. Drugi način pa je nakup gospodarske družbe prek nakupa sredstev, ki sestavljajo ciljno družbo, in ga imenujemo »asset deal«. V tem primeru kupec ne prejme poslovnega deleža oziroma delnic družbe, temveč kupi od družbe njena sredstva, obveznosti, pogodbena razmerja, zaposlene ali dejavnost. Tretji način pa predstavljajo statusna preoblikovanja, v okviru katerih lahko nakup gospodarske družbe opredelimo kot združitev ali prevzem, nakup sredstev družbe pa kot oddelitev ali izčlenitev sredstev iz obstoječe družbe. Pri tem pa opozarjam, da so to zgolj nekatere izmed možnosti lastnikov podjetij, ki se odločajo za prodajo deležev ali sredstev družbe. Davčne vidike, ki nastanejo pri prodaji ali nakupu gospodarske družbe lahko delimo glede na vrsto davka, pri čemer je pomembna predvsem obravnava davka od dohodkov pravnih oseb, davka od dohodka iz kapitala ter davka na dodano vrednost. Nadalje lahko davčne vidike delimo glede na strukturo transakcije, vrsto kupca ter status prodajalca, kjer je davčna obravnava odvisna od tega ali govorimo o pravni ali fizični osebi. Pomemben del tako postopka prodaje kot tudi postopka nakupa gospodarske družbe je davčno načrtovanje. Kupce zanimajo predvsem davčni vidiki financiranja transakcije, razdeljevanja dobička v prihodnjih obdobjih ter pri morebitnem kasnejšem izstopu iz lastniške strukture, prodajalce pa obdavčitev dobičkov ustvarjenih s prodajo.

• Language: Slovenian
• Keywords: Prenos poslovnega deleža (share deal), prenos sredstev družbe (asset deal), statusna preoblikovanja, davčni vidiki, davčno načrtovanje
• Work type: Master's thesis/paper
• Organization: PF - Faculty of Law
• Year: 2022
• PID: 20.500.12556/RUL-148095
• COBISS.SI-ID: 160973571
• Publication date in RUL: 27.07.2023

STRMLJAN, Nina, 2022, Davčni vidiki pri nakupu in prodaji gospodarske družbe [online]. Master’s thesis. [Accessed 31 May 2025]. Retrieved from: https://repozitorij.uni-lj.si/IzpisGradiva.php?lang=eng&id=148095

Secondary language

• Language: English
• Title: Tax implications arising from sale or purchase of a company

Abstract

There are several ways to sell and buy a company. The most common way is a "share deal", which means buying a company by buying a shareholding or shares in the company. The second way is to buy a company through the purchase of the assets that make up the target company, which is called an "asset deal". In this case, the buyer does not receive a shareholding or shares in the company, but purchases its assets, liabilities, contractual relationships, employees, or business from the company. The third way is through status transformations, where the purchase of a company can be classified as a merger or acquisition, while the purchase of the assets of a company can be classified as a spin-off or demerger. It should be noted, however, that these are only some of the options available to business owners who choose to sell shares or assets of a company. The tax implications arising from the sale or purchase of a company can be divided according to the type of tax, the main relevant considerations being corporate income tax, capital gains tax and value added tax. Tax implications can be further divided according to the structure of the transaction, the type of buyer and the status of the seller, where the tax treatment depends on whether the seller is a legal entity or an individual person. Tax structuring is an important part of both the sale process and the process of buying a company. Buyers are primarily interested in the tax aspects of financing the transaction, the distribution of profits in future periods and any subsequent exit from the ownership structure, while sellers are interested in the taxation of the profits generated by the sale.

• Keywords: Transfer of business share (share deal), transfer of business assets (asset deal), mergers & acquisitions, tax implications, tax restructuring