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Siirdehinna maksuriskist

Published on: jaan. 21, 2019 Published in: Veebipäringud
Kui me rendime pikemaajaliselt meie arvel olevat kasutatud sõiduautot oma Leedu tütarfirmale, kes hakkab kasutama autot Leedus, kas peaksime turuhinda leidma lähtudes Eesti või Leedu turutingimustest? Kas mõlemal äriühingul on oma siirdehinnarisk iseseisvalt? Soov oleks minimiseerida grupi kui terviku maksuriski, ja küsimus – kust võtta „õiget“ võrreldavat turuhinda?

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Vastus:

Kontsernisisest siirdehinda kasutatakse kasumi siirdamiseks riiki, kus selle maksukoormus on väiksem. Kuna Leedu ettevõtte tulumaksumäär on Eesti omast madalam, siis võiks kasumi maksustada Leedus. See tähendab, et rent peaks olema võimalikult odav. Leedus seega siirdehinna probleemi ei teki. Eestis siirdehinna probleemi ei teki, kuid võib tekkida küsimus kingitusest, millelt tuleb maksta tulumaksu, kui tehingu tingimuste otstarbekust ei suudeta ära põhjendada.
Kontsernisiseste tehingute puhul pole vaja tingimata turuhinnast lähtuda, kuna kontserni ettevõtjatel võib olla (ja reeglina ongi) mitmesuguseid muid omavahelisi majanduslikke huvisid ja suhteid. Mis puudutab autorenti, siis selle hind sõltub auto mudelist, vanusest jm omadustest ning rendileping võib sisaldada erinevaid tingimusi (näit kasko, rehvivahetus, korraline teenindus, tehnoülevaatus jne).
Nii Eestis kui Leedus on keskmise sõiduauto aastarent mõni tuhat eurot. Kui auto anda tasuta kasutada, siis suureneb selle võrra Leedu ettevõtja kasum, mille maksumäär on 15% (tulumaks ca 1000 eur). Kuna tütarettevõtjalt saadud dividend on Eestis maksuvaba, siis võib taolise toimetamisega võita mõnisada eurot dividendide tulumaksuerinevuselt, eeldusel, et tütar ikka on kasumlik. Samas võib saadud võidu nullida kingituse tulumaks, mis võib ulatuda 1500 euroni.
Kokkuvõtteks. Arvan, et antud juhul pole mõtet maksuteemaga tegeleda, vaid rendileandmisel tuleks lähtuda muudest motiividest. Maksuhalduri jaoks on turuhinna tuvastamine alati keeruline ja ühe auto puhul ka väga mõttetu ajaviide, kuna võimalik kingituselt määratav maks oleks tühine.
Maksurisk = summa suurus x realiseerumise tõenäosus. Arvan, et antud juhul risk ≈ 0.

Vallaste ja Partnerid vastab Teie küsimustele. Maksud ja raamatupidamine.
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