מיסוי אופציות שהוקצו לפי סעיף 3 (ט)
החלטת מיסוי אופציות בהסכם 34/06
דחיית תשלום המס במימוש אופציות למניות, שהוקצו לפי סעיף 3 (ט) לפקודה וקביעת דרך חישוב ההכנסה
העובדות:
1. חברה פרטית תושבת ישראל (להלן: "החברה") הקצתה לעובד תושב ישראל אופציות הניתנות למימוש למניותיה, בהתאם להוראות סעיף 3(ט) לפקודה (לפני 1.1.2003). העובד מעוניין לממש את האופציות למניות החברה ולהמשיך להחזיק במניות החברה עד למכירתן.
2. בשל העובדה כי החברה הינה חברה פרטית, קיים קושי רב להעריך את שווי ההטבה במועד מימוש האופציות למניות.
פרטי הבקשה:
מבוקש לדחות את מועד אירוע המס ותשלום המס למועד מכירת המניות בפועל.
החלטת המיסוי ותנאיה:
1. באישור נקבע כי מועד אירוע המס הינו במועד המרת האופציות למניות, ואולם, בשל הקושי להעריך את שווי ההטבה במועד זה, נקבע מנגנון לחישוב "שווי ההטבה", כמפורט להלן.
2. "שווי ההטבה" יחושב, לפי המועד המוקדם מבין אלה, כדלקמן:
א. במכירת המניות על ידי העובד ו/או הנאמן, לצד ג' שאינו "קרוב" של העובד – התמורה בפועל ממכירת המניות בניכוי עלות האופציות ותוספת המימוש.
ב. ברישום של מניות החברה למסחר בבורסה – שער המניה הממוצע של תום כל יום משלושת ימי המסחר הראשונים (אלא אם כן נמכרו המניות בפועל במהלך ימים אלה).
אם המניות שנרשמו למסחר הינן חסומות – שער המניה הממוצע של תום כל יום משלושת ימי המסחר לאחר תום תקופת החסימה.
ג. בהעברת המניות מהנאמן לעובד – שווי המניות במועד העברת המניות.
ד. אם לא חלו מקרים א' עד ג' לעיל תוך שנתיים ממועד המרת האופציות למניות – שווי המניות בתום שנתיים ממועד המרת האופציות למניות (אלא אם כן, הוארך המועד על ידי רשות המסים, בנסיבות מיוחדות).
3 יראו בשווי ההטבה כהכנסת עבודה של העובד, אשר הופקה כולה בישראל במועד אירוע המס (במועד המרת האופציות למניות). לעניין זה ייחשב העובד לתושב ישראל.4. העובד לא יהיה זכאי לדרוש כל עלות, קיזוז, ניכוי, הנחה או פטור, שלא היה זכאי להם במועד אירוע המס.
5. במועד מכירת המניות לא יחולו הוראות סעיף 101 או 94ב לפקודה.
6. דיבידנד שיתקבל בגין המניות לפני מועד מכירת המניות, יחויב במס כהכנסת עבודה בידי העובד.
7. המניות הנובעות מהמרת האופציות תופקדנה בידי נאמן שיאושר על ידי פקיד השומה. העובד לא ימכור את המניות ל"קרוב" כהגדרת המונח בסעיף 88 לפקודת מס הכנסה.
8. בכל מקרה אירוע המס, לעניין שיעורי המס, פטורים, ניכויים, זיכויים וכד', יחול במועד המרת האופציות למניות.
9. הנאמן ינכה את המס ויעבירו לפקיד השומה תוך 7 ימים ממועד המימוש.
10. העובד יגיש לפקיד השומה דו"ח על הכנסותיו בכל שנה עד למכירת כל המניות נשוא החלטת המיסוי.
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