Taxation of income for cross- border and posted workers

Magistrsko delo obravnava obdavčitev čezmejnih delovnih migrantov iz vidika davčne diskriminacije v odnosu do rezidentov Slovenije, ki so zaposleni v Sloveniji. Čezmejni delovni migranti so obdavčeni v državi rezidentstva in v državi vira, pri čemer pa se v izogib dvojnemu obdavčenju upošteva Konvencija o izogibanju dvojnega obdavčevanja. Problematika dvojen obdavčitve se nanaša na ukinitev posebne davčne olajšave. Jedro magistrskega dela se začne s poglavjem o čezmejnih delovnih migrantih, kjer je analiziran izračun dohodka čezmejnega delovnega migranta iz vidika obdavčitve ter opravljena primerjava dohodka čezmejnih delovnih migrantov v Avstriji in Nemčiji v luči dvojne obdavčitve. V tretjem poglavju je govora o napotenih delavcih ter njihovo obdavčitvijo dela v primerjavi z delavci rezidenti, ki so zaposleni v Sloveniji, kjer ugotovim, da so napoteni delavci davčno bolj obremenjeni. V četrtem poglavju je opravljena analiza dohodninskih sistemov med Slovenijo, Avstrijo in Nemčijo, ki je podala rezultat, da ima Slovenija dohodninski sistem nastavljen tako, da pobere čim več davka, medtem ko sta sistema Avstrije in Nemčije usmerjena k čim manjšim doplačilom davka za povprečnega zaposlenega.The master\u27s thesis deals with the taxation of cross-border workers from the perspective of fiscal discrimination towards residents of Slovenia who are employed in Slovenia. Cross-border workers are taxed in the country of residence and in the source country, however the avoidance of double taxation is taken off with the Convention on the avoidance of double taxation. The issue of double taxation is relating the abolition of special tax alowance for cross border workers. The core of the master\u27s thesis begins with a chapter on cross-border workers, which is analyzed in the calculation of the income of cross-border workers from the taxation point of view, and the comparison of income of cross-border workers in Austria and Germany in the light of double taxation. In the third chapter it is about posted workers and their taxation compared to resident workers who are employed in Slovenia, where we discovered that the posted workers have bigger tax burden. The fourth chapter is an analysis of the income tax systems between Slovenia, Austria and Germany, which has made the result that Slovenia`s personal income tax system is configured to collect as much tax, while the system of Austria and Germany geared towards minimizing surcharge tax for the average employee