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Autoriõiguse võõrandamine

Published on: Published in: Veebipäringud

Firma ostab seotud isikult (füüsiline isik – sama firma juhatuse liige) litsentsi ja autoriõigused. Kuidas peab maksustama? Kas tehingu maksumust peab kuidagi (ekspertiisiga?) hinnata laskma, et vältida siirdehindade temaatikaga seotud riske?

Vallaste ja Partnerid Blog

Vastus:

Autoriõiguse või autoriõiguse kasutamise õiguse võõrandamise eest makstavat tasu nimetatakse tulumaksuseaduses litsentsitasuks (§ 16 lg 2). See on füüsilise isiku maksustatav tulu, mida maksustatakse brutopõhimõttel, st firma peab makstavalt litsentsitasult tulumaksu kinni pidama (§ 41 p 7). Siirdehinnajutt võib kõne alla tulla siis, kui on tegu valmisteosega ja selliste teoste litsentsidel on mingi enam-vähem väljakujunenud hind või hinna kujundamise metoodika (näit hind, mida tuleb maksta filmi näitamise õiguse eest hotelli TVvõrgus sõltub hotelli kohtade arvust). Selge, et parun Andrew Lloyd Webberi muusikali lavastamisõiguse tasu on midagi muud, kui miski kohaliku autori teose puhul. Küsimus on õieti mitte võimalikus hinnasiirdes, vaid selles, kas sellist litsentsi firmal üldse vaja võiks olla.

Vallaste ja Partnerid vastab Teie küsimustele. Maksud ja raamatupidamine.

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