אופציות שהובשלו מחוץ לישראל ומומשו בישראל
בתקופת העבודה בחו"ל קיבל תושב חוזר שעבד בחו"ל אופציות מהמעביד, האופציות הבשילו בזמן שהותו בחו"ל. העובד חזר לישראל ומימש את האופציות.
- האם הכנסה עבור הרווח הינה שכ"ע או רווח הון
- איזה מדינה יש לה זכות מיסוי חיוב ראשונה
השאלה האם קיבל את האופציות מהמעביד , בזמן היותו תושב חוץ ושלא במסגרת הטבות המס הגלומות בסעיף 102(ב) לפקודה והאםתקופת ההבשלה התרחשה במלואה בזמן עבודתו של העובד מחוץ לישראל.
אופציות חברה ציבורית – סעיף 102(ג)(1) לפקודה קובע, כי הכנסתו של עובד מקבלת אופציות בחברה ציבורית תחוייב כהכנסה פירותית במועד הקצאת האופציות.
עם מימוש האופציה למניה ומכירת המניה ההכנסה תסווג כריווח הון.
אם העובד לא היה תושב ישראל במועד הקצאת האופציה לא נצמחה לו חבות בהכנסה פירותית בישראל. ועליית הערך לאחר מועד ההקצאה ועד למכירת המניות תסווג כריווח הון.
אופציות בחברה פרטית – סעיף 102(ג)(2) לפקודה קובע כי במועד ההקצאה לא יחול אירוע מס, אלא במועד מימוש האופציה למניה. מכירתה בישראל תסווג את ההכנסה כהכנסה פירותית בישראל.
אופציות על ידי מעביד זר – אם העובד כלל לא היה תושב ישראל ביום הענקה, ותקופת ההבשלה של האופציות הייתה במהלך עבודתו של העובד מחוץ לישראל. אפשר לטעון, כי סעיף 102 לפקודה אינו חל ויש לראות בכל ההכנסה שנצמחה לעובד במועד פדיון האופציות כרווח הון.
זכות המיסוי – למדינה בה נעשתה העבודה בזמן הבשלת האופציות. לגבי הרווח שנוצר אצל העובד עד למועד מימוש האופציות למניות. לגבי הרווח המופק לאחר מימוש האופציות למניות, יחולו כללי מיסוי ריווח הון, אשר ככלל קובעים זכות מיסוי בלעדית למדינת התושבות בעת מכירת המניות. גישה זו עולה גם מהחלטות מיסוי 61/06 ו- 27/07 שפרסמה רשות המסים.
סיווג הרווח של העובד במדינה הזרה, אם כהכנסת עבודה או כריווח הון, יעשה על פי דיני המס הפנימיים של מדינת החוץ.
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