DETERMINATION OF RESIDENCY STATUS IN THE REPUBLIC OF SLOVENIA AND THE REPUBLIC OF AUSTRIA

Določitev rezidentskega statusa je pomembna. Rezident je fizična oseba, ki je zavezana za plačilo dohodnine od vseh dohodkov, doseženih v državi, kjer ima oseba stalno prebivališče, prav tako pa od dohodkov, ki imajo vir izven te države. Osebam, ki delajo v drugi državi, kot imajo stalno prebivališče, se večkrat zgodi, da je njihov dohodek obdavčen več kot enkrat. Do tako imenovane dvojne obdavčitve dohodka ali premoženja prihaja zaradi razlik v davčnih sistemih, kot so različna opredelitev zavezancev, različni davčni stopnja in osnova ipd. Da ne bi prihajalo do dvojnega obdavčevanja dohodkov ali premoženja, so najpogosteje sklenjene konvencije o izogibanju dvojnemu obdavčevanju. Konvencije o izogibanju dvojnemu obdavčevanju oziroma mednarodne konvencije so sklenjene med dvema državama, ki gospodarsko veliko sodelujeta. S pomočjo primerjalne analize smo ugotovili, kakšna sta postopka ugotovitve rezidentskega statusa v Republiki Sloveniji in Republiki Avstriji. Postopka za dodelitev rezidentskega statusa se razlikujeta. Za dodelitev rezidentskega statusa v Republiki Sloveniji je potrebno vložiti obrazce »Ugotovitev rezidentskega statusa«, kateremu se priloži vprašalnik »Prihod v Republiko Slovenijo« seveda, če oseba želi postati rezident Republike Slovenije, ali pa vprašalnik »Odhod iz Republike Slovenije« seveda, če je oseba postala rezident katere druge države. Za dodelitev rezidentskega statusa v Republiki Avstriji pa je postopek nekoliko drugačen. Ko oseba pride v Republiko Avstrijo na delo, se mora na začetku prijaviti. Naslednji korak je, da po treh mesecih vloži obrazec v katerem je navedeno, da je v Republiki Avstriji zaposlena in še obrazec, ki ga izpolni sama, kot ugotovitev za kaj je oseba v Republiki Avstriji prisotna. Po šestih mesecih bivanja, lahko oseba postane rezidentka Republike Avstrije seveda, če izpolnjuje pogoje. Rezidentski status se lahko določi tudi, ko oseba vlaga napoved za dohodnino, temu obrazcu je potrebno priložiti obrazec L1i.Determination of residency status is important. Resident is a person who is liable to pay income tax on all income obtained in the country where the person has its permanent accommodation, as well as income which originates outside this country. Employees working in foreign country and have permanent accommodation in their own country have often the case that their income is taxed more than once. The double taxation of income or property happens because of differences in tax systems, such as a different definition of taxpayers, different tax rate and base, etc. In order to avoid double taxation of income or assets are often entered into agreements for the avoidance of double taxation. Convention for the avoidance of double taxation and international conventions concluded between the two countries, which cooperate a lot together. Through a comparative analysis, we found out what is the process of establishing residency status in the Republic of Slovenia and the Republic of Austria. Procedure for allocation of residency status are different. For the allocation of residency status in the Republic of Slovenia must be submitted forms »Ugotovitev rezidentskega statusa« (»Establishing residency status«), accompanied by a questionnaire »Prihod v Republiko Slovenijo« (»Arrival in the Republic of Slovenia«) of course, if a person wants to become a resident of the Republic of Slovenia or the questionnaire »Odhod iz Republike Slovenije« (»Departure from the Republic of Slovenia«) of course, if a person became a resident any other country. For the allocation of residency status in the Republic of Austria, the process is a little bit different. When a person comes to the Republic of Austria to work, it must be at first inscribed into a register. The next step is thatafter three months has to submit the form in which it is stated that the person is in the Republic of Austria employed and completed form why is the person in RA present. After six months of residence, the person becomes a resident of the Republic of Austria, when if it qualifies. Residency status may be determined when a person inserts tax returns, this form must be accompanied by a form L1i