TAX ASPECTS OF FOUNDATIONS

Fundacije so eden najpomembnejših institutov civilne družbe. Splošnokoristne fundacije omogočajo, da se zasebno premoženje namenja za splošne koristi, kot je kultura, sociala, izobraževanje in druge. V Evropi je večina fundacij splošnokoristnih, v približno polovici držav pa zakonodaja omogoča tudi ustanavljanje zasebnih fundacij. Te zasledujejo zasebne interese in so običajno ustanovljene z namenom finančne podpore članom družine in nedeljivosti družinskega premoženja po zapustnikovi smrti. Davčni vidik je eden ključnih elementov fundacij. Na njihovo ustanavljanje in delovanje lahko vpliva stimulativno ali zaviralno. Odvisno od davčne politike v posamezni državi. Načeloma so davčnih ugodnosti povsod deležne fundacije ustanovljene za splošnokoristne namene, ponekod pa tudi zasebne fundacije, ki vsebujejo elemente dobrodelnosti. Diplomsko delo je namenjeno predvsem davčni obravnavi fundacij v Sloveniji in v nekaterih evropskih državah. V Sloveniji je dovoljeno ustanavljati fundacije izključno za splošnokoristne in dobrodelne namene, zato se zasebne fundacije ustanavljajo v tistih državah, kjer je to dovoljeno, s tem pa se seli tudi domači kapital.Foundations are one of the most important institutions of civil society. Public-benefit foundations allow private property to be used for general benefits such as culture, social care, education and others. Most foundations in Europe are public-benefit foundations. According to the law in half of the European countries, the establishment of private foundations is also allowed. These pursue private interests and are usually set up with the purpose of financial support of family members and family property indivisibility after the decedent\u27s death. Aspect of taxation is one of the key elements of foundations. Depending on the tax policies of a particular country, it can stimulate or inhibit their formation and operation. Tax advantages are mainly enjoyed by public-benefit foundations, in some cases also by private foundations that include elements of charity. The main purpose of the diploma paper is tax treatment of foundations in Slovenia and in some European countries. In Slovenia, it is permissible to establish foundations for general benefits and charity purposes exclusively. Therefor private foundations are set up in the countries where it is permitted, which causes shifting of the domestic capital