{"id":25983,"date":"2023-09-01T16:48:51","date_gmt":"2023-09-01T13:48:51","guid":{"rendered":"https:\/\/stage.www.cobalt.legal\/?p=25983"},"modified":"2023-09-01T16:49:48","modified_gmt":"2023-09-01T13:49:48","slug":"izmainas-nodoklu-piemerosana-darbinieku-akciju-opcijam","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/lv\/news-cases\/izmainas-nodoklu-piemerosana-darbinieku-akciju-opcijam\/","title":{"rendered":"Izmai\u0146as nodok\u013cu piem\u0113ro\u0161an\u0101 darbinieku akciju opcij\u0101m"},"content":{"rendered":"

2020. gada 17. decembr\u012b Saeima apstiprin\u0101ja groz\u012bjumus likum\u0101 \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d. Saska\u0146\u0101 ar groz\u012bjumiem darbinieku akciju opciju atbr\u012bvojums no aplik\u0161anas ar algas nodok\u013ciem attieksies ar\u012b uz sabiedr\u012bbu ar ierobe\u017eotu atbild\u012bbu izlaistaj\u0101m opcij\u0101m.<\/p>\n

L\u012bdz \u0161im darbinieka ien\u0101kums no akciju opcij\u0101m bija atbr\u012bvots no algas nodok\u013ciem, ja: i)\u00a0akciju opcijas tika pie\u0161\u0137irtas saska\u0146\u0101 ar akciju opciju pl\u0101nu; (ii)\u00a0minim\u0101lais opciju tur\u0113\u0161anas periods (laikposms no opcijas pie\u0161\u0137ir\u0161anas l\u012bdz t\u0101s izmanto\u0161anai, t.i., akciju ieg\u0101des br\u012bdim) ir 36\u00a0m\u0113ne\u0161i; (iii)\u00a0vis\u0101 period\u0101 no pie\u0161\u0137ir\u0161anas datuma l\u012bdz izmanto\u0161anas datumam persona saglab\u0101 darba tiesisk\u0101s attiec\u012bbas vai nu ar uz\u0146\u0113mumu, kas pie\u0161\u0137\u012bra akciju opciju, vai t\u0101 saist\u012bto uz\u0146\u0113mumu; un (iv)\u00a0Valsts ie\u0146\u0113mumu dienestam (VID) tiek pazi\u0146ots par akciju opciju pie\u0161\u0137ir\u0161anu ne v\u0113l\u0101k k\u0101 divus m\u0113ne\u0161us no to pie\u0161\u0137ir\u0161anas datuma vai datuma, kur\u0101 darbinieks var pieteikties uz akciju opcij\u0101m.<\/p>\n

Finan\u0161u ministrija un VID m\u0113dza skaidrot, ka likum\u0101 noteiktais atbr\u012bvojums ir piem\u0113rojams tikai attiec\u012bb\u0101 uz akciju sabiedr\u012bbu izlaistaj\u0101m akciju opcij\u0101m.<\/p>\n

Groz\u012bjumi nosaka, ka atbr\u012bvojums no nodok\u013ciem attiecas ar\u012b uz opcij\u0101m, ko izlaidu\u0161as sabiedr\u012bbas ar ierobe\u017eotu atbild\u012bbu. Minim\u0101lais tur\u0113\u0161anas periods ir samazin\u0101ts no 36 l\u012bdz 12\u00a0m\u0113ne\u0161iem. Turkl\u0101t opciju b\u016bs iesp\u0113jams izmantot se\u0161u m\u0113ne\u0161u laik\u0101 p\u0113c darba tiesisko attiec\u012bbu izbeig\u0161anas, nezaud\u0113jot \u0161o nodok\u013ca atbr\u012bvojumu.<\/p>\n

Saska\u0146\u0101 ar groz\u012bjumiem atbr\u012bvojums no nodok\u013ca b\u016bs pieejams, ja opcijas izmanto\u0161anas br\u012bd\u012b darbiniekam neb\u016bs par\u0101dsaist\u012bbas (aiz\u0146\u0113mums) pret uz\u0146\u0113mumu (t\u0101 saist\u012btu uz\u0146\u0113mumu), kas pie\u0161\u0137\u012bris opcijas.<\/p>\n

Pie\u0146emtie groz\u012bjumi b\u016btiski uzlabos Latvijas konkur\u0113tsp\u0113ju. \u0160\u012bs izmai\u0146as ir \u012bpa\u0161i svar\u012bgas jaunuz\u0146\u0113mumiem, kas pamat\u0101 ir izveidoti k\u0101 sabiedr\u012bbas ar ierobe\u017eotu atbild\u012bbu.<\/p>\n

COBALT bija gods un patiess prieks piedal\u012bties groz\u012bjumu projekta izstr\u0101d\u0113 un to virz\u012b\u0161an\u0101.<\/p>\n

Groz\u012bjumi st\u0101sies sp\u0113k\u0101 p\u0113c tam, kad tos b\u016bs izsludin\u0101jis Latvijas valsts prezidents.<\/p>\n

Jaut\u0101jumu gad\u012bjum\u0101 aicin\u0101m sazin\u0101ties ar COBALT partneri\u00a0Sandiju Novicku<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"

2020. gada 17. decembr\u012b Saeima apstiprin\u0101ja groz\u012bjumus likum\u0101 \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d. Saska\u0146\u0101 ar groz\u012bjumiem darbinieku akciju opciju atbr\u012bvojums no aplik\u0161anas ar algas nodok\u013ciem attieksies ar\u012b uz sabiedr\u012bbu ar ierobe\u017eotu atbild\u012bbu izlaistaj\u0101m opcij\u0101m. L\u012bdz \u0161im darbinieka ien\u0101kums no akciju opcij\u0101m..<\/p>\n","protected":false},"author":5,"featured_media":25980,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[3],"country":[96],"class_list":["post-25983","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-lv","country-latvia-lv"],"acf":[],"yoast_head":"\nIzmai\u0146as nodok\u013cu piem\u0113ro\u0161an\u0101 darbinieku akciju opcij\u0101m | COBALT<\/title>\n<meta name=\"description\" content=\"Izmai\u0146as nodok\u013cu piem\u0113ro\u0161an\u0101 darbinieku akciju opcij\u0101m. News. Naujienos. Jaunumi. 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