Holenderski zasiłek opodatkowany jest również w Polsce
Zasiłek dla bezrobotnych otrzymany z Holandii podlega opodatkowaniu zarówno w państwie źródła (Holandii), jak i w państwie miejsca zamieszkania (Polsce), gdyż jest świadczeniem wypłacanym wg przepisów systemu ubezpieczeń społecznych przy zastosowaniu metody odliczenia proporcjonalnego - wyjaśnia ekspert Vademecum Głównego Księgowego.
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Czy otrzymany z Holandii zasiłek dla bezrobotnych podlega opodatkowaniu w Polsce? A jeśli tak, to czy jest traktowany jako dochód krajowy, czy jako dochód zagraniczny z możliwością zastosowania metody odliczenia proporcjonalnego? Organ wypłacający zasiłek pobrał od niego należne obciążenia podatkowo-ubezpieczeniowe (loonheffing). W trakcie pobierania zasiłki w Holandii istnieje możliwość wykorzystania urlopu, za który ww. wspomniany urząd UWV płaci wynagrodzenie urlopowe.
Odpowiedź
Holenderski zasiłek opodatkowany jest również w Polsce.
Uzasadnienie
Rozumiem, że otrzymujący zasiłek ma miejsce zamieszkania (nieograniczony obowiązek podatkowy) w Polsce, tylko bowiem wtedy jego zagraniczne dochody podlegają opodatkowaniu w Polsce - art. 3 ust. 1 ustawy z 26 lipca 1991 r. o podatku dochodowym od osób fizycznych – dalej u.p.d.o.f.
Natomiast na gruncie art. 18 ust. 1 i 5 konwencji między Rzecząpospolitą Polską a Królestwem Niderlandów w sprawie unikania podwójnego opodatkowania i zapobiegania uchylaniu się od opodatkowania w zakresie podatków od dochodu, podpisanej w Warszawie 13 lutego 2002 r. (Dz.U. z 2003 r. nr 216, poz. 2120) świadczenia wypłacane osobie mającej miejsce zamieszkania w Polsce w związku z wcześniejszym zatrudnieniem podlegają opodatkowaniu w Polsce, mogą być opodatkowane również w Holandii. W efekcie w Polsce takie świadczenie (zasiłek dla bezrobotnych) będzie opodatkowane przy zastosowaniu zasady odliczenia proporcjonalnego (art. 27 ust. 9 u.p.d.o.f.).
Zasiłek dla bezrobotnych otrzymany z Holandii podlega więc opodatkowaniu zarówno w państwie źródła (Holandii), jak i w państwie miejsca zamieszkania (Polsce), gdyż jest świadczeniem wypłacanym według przepisów systemu ubezpieczeń społecznych przy zastosowaniu metody odliczenia proporcjonalnego. Odliczenie to możliwe jest tylko do wysokości podatku przypadającego proporcjonalnie na dochód uzyskany w obcym państwie.
Zasady te znajdą zastosowanie również do świadczeń o charakterze wypoczynkowym, o ile będą wypłacane w ramach tamtejszego systemu ubezpieczeniowego.
Podobne stanowisko wyrażono m.in. w interpretacji ministra finansów z 28 czerwca 2016 r., ILPB2/4511-1-472/16-4/WS.
