Text file: 4364.txt
author: Izbrisan uporabnik 465
downvotes: 4
end consideration date: 2013-04-02
id: '4364'
number comments: 9
number views: 1733
proposal type: Competent authority response
response: "Response from the Ministry of Finance\n1. The aim of introducing a ceded\
  \ tax on rental income is primarily to achieve a transparent and predictable tax\
  \ treatment aimed at stimulating the rental market for individuals who own unused\
  \ property and to encourage taxpayers who have not previously declared such income\
  \ to declare it voluntarily.  At the same time, the introduction of cededness, in\
  \ conjunction with the reduction of the level of normal costs allowed from 40% to\
  \ 10% of rental income, also plays an important role in the importance of claiming\
  \ the actual costs of maintenance of the property, which are paid by the taxpayer\
  \ himself for the rental property. These costs are attributed to taxable persons\
  \ on the basis of invoices, which will provide an additional incentive for landlords\
  \ to require invoicing from providers of services related to the maintenance of\
  \ the property.\n2. The introduction of ceded taxation of rental income means a\
  \ further extension of ceded taxation of passive income. The concept of synthetic\
  \ or global taxation of all personal income, regardless of from whom it is received,\
  \ with a single tax, i.e. personal income tax, at progressive tax rates and subject\
  \ to tax reliefs, has been modified or abandoned as from the 2006 tax year. The\
  \ starting point for personal income tax has been that, depending on its nature,\
  \ income may be treated differently. A system was introduced whereby certain income\
  \ (capital income - interest, dividends, capital gains) is subject to income tax\
  \ at a proportional rate without taking into account tax deductions (the ceded system\
  \ of taxation). Income from the letting of property was then left in the synthetic\
  \ system of taxation. Over the years, it has become apparent that this treatment\
  \ of rental income is not stimulating the property rental market and the declaration\
  \ of income to the tax authorities, and that income based on property (passive income)\
  \ is treated differently in tax terms. The need for a change in the taxation of\
  \ rental income, in particular the introduction of a cedular taxation of rental\
  \ income as applied to capital income, has been consistently highlighted by the\
  \ professional community.\n3. Before introducing a ceded system of taxation also\
  \ for rental income, all possible aspects and impacts of such a change were examined.\
  \ In addition to the positive effects (transparent and predictable tax treatment\
  \ of such income and thus a positive impact on the rental market), a redistributive\
  \ effect was also perceived, namely that the tax burden may increase for some taxpayers\
  \ and decrease for others, comparatively speaking. After examining the above in\
  \ more detail from an analytical point of view, namely with regard to the average\
  \ share of rental income in the total income of the taxpayer, the number of taxpayers\
  \ who earn only rental income and the average effective tax rate of these taxpayers\
  \ in a synthetic taxation system compared to a proportional tax rate, it was concluded\
  \ that the above effect would not be cumulatively significant.\n4. In view of the\
  \ allegations concerning the increased tax burden on your specific income, we consider\
  \ that you should consider your specific tax situation in the light of the totality\
  \ of the changes introduced by the amendment to the ZDoh-2L. The ZDoh-2L, which\
  \ introduced the changes described above, contains several possibilities for optimising\
  \ tax liability, which is made possible by the introduction of the ceded taxation\
  \ of business income, on which the tax base is determined by taking into account\
  \ the normalised expenses. Since 1 January 2013, income from the organised letting\
  \ of property under the status of sole trader may be taxed at the rate of 70% of\
  \ normal expenditure, provided that the income does not exceed EUR 50,000, and the\
  \ tax rate is set at 20%. For more information on the reformed flat-rate taxation\
  \ of business income, please visit the DURS website.\nPlease note that Article 145\
  \ of the new ZPIZ-2 provides that the insured persons referred to in Article 15\
  \ of this Act (self-employed persons) are exempted from the payment of the insured\
  \ person's contribution and the employer's contribution in the amount of 50% of\
  \ the amount of the contribution calculated on the basis referred to in the second\
  \ paragraph of this Article during the first 12 months of their business activity\
  \ after the first registration in the commercial register or in another register\
  \ or register. For the following 12 months, such persons shall be exempt from the\
  \ contributions of the insurance undertaking and of the employer amounting to 30%\
  \ of the amount of the contribution calculated on the basis referred to in paragraph\
  \ 2 of this Article.\n "
response date: 2013-04-15
response due date: null
sent date: 2013-03-04
title: Abolition of ceded taxation for unemployed jobseekers
upvotes: 11
url: https://predlagam.vladi.si/predlog/4364
