The impact of tax legislation on dividend payments in Republic of Slovenia, Germany, Switzerland, and Denmark

Osrednji cilj diplomskega projekta, sestavljenega iz štirih delov, je spoznati, kako se opredeljujejo dividende in seznanitev z vrstami dividend. V drugem poglavju podrobno opišemo prednosti in slabosti dividend ter posledice koronavirusa pri izplačevanju dividend. V zadnjem delu drugega poglavja se posvečamo dividendni politiki največjih slovenskih podjetij ter dividendam, ki so jih svojim delničarjem nakazovala v zadnjih letih. V tretjem poglavju predstavimo različne sisteme obdavčevanja dividend, ki jih države uporabljajo. V tretjem poglavju navajamo vrste sistemov, ki so v rabi v državah EU, v četrtem delu pa obravnavamo obdavčitve dividend v Sloveniji in jih primerjamo še s tremi državami OECD. V zadnjem poglavju na kratko predstavimo sporazume, ki jih ima Slovenija sklenjene z izbrano trojico držav z vidika izogibanja dvojnega obdavčevanja na ravni davkov od dohodka in premoženja.The main purpose of the thesis, which consists of four parts, is to get to know how dividends are defined and what types of dividends are known. In the continuation of the second chapter, we describe in detail the advantages and disadvantages of dividends, and the effects of coronavirus in the payment of dividends. In the last part of the second chapter, we focus on the dividend policies of the largest Slovenian companies and the dividends they have paid to their shareholders in recent years. In the third chapter, we present the different dividend taxation systems used by countries, where we observe that the dividend taxation system is not harmonized between them. The third chapter also lists the types of systems in use in EU countries, and the fourth part discusses dividend taxation in Slovenia and compares it with three other OECD countries. In the last chapter, we briefly present the agreements that Slovenia has concluded with a selected three countries from the point of view of avoiding double taxation at the level of income and property taxes