Zapomoga z USA jest opodatkowana w Polsce
Zapomoga wypłacona z funduszu pracowniczego z USA jest w Polsce opodatkowana na zasadzie odliczenia proporcjonalnego. Kwota ta powinna zostać wykazana w PIT-36 jako przychód z innych źródeł wraz z załącznikiem PIT-ZG, gdzie wykazany zostanie przychód jak i zapłacony za granicą podatek - wyjaśnia ekspert Vademecum Głównego Księgowego.
Pytanie
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Matka i córka otrzymały osobnymi przelewami środki z funduszu pracowniczego z USA (prywatnego, nie socjalno-państwowego). Zostały one wypłacone po śmierci ich męża (ojca).
W jakim zeznaniu PIT wykazać te środki?
W której pozycji?
Czy można odliczyć podatek (30%) zapłacony w USA od tych kwot?
Odpowiedź
Zapomoga z USA jest w Polsce opodatkowana na zasadzie odliczenia proporcjonalnego.
Uzasadnienie
Rozumiem, że przedmiotowa kwota ma charakter inwestycyjny i stanowi w istocie zwrot części kapitałowej funduszu emerytalnego o charakterze inwestycyjnym z USA. Kwota ta zatem powinna zostać wykazana w PIT-36 jako przychód z innych źródeł (wiersz 9 części D. PIT-36).
Tego rodzaju świadczenia należy rozliczyć na ogólnych zasadach umowy między Rządem Polskiej Rzeczypospolitej Ludowej a Rządem Stanów Zjednoczonych Ameryki o uniknięciu podwójnego opodatkowania i zapobieżeniu uchylaniu się od opodatkowania w zakresie podatków od dochodu, podpisanej w Waszyngtonie z 8.10.1974 r. - dalej u.u.p.o.USA. Przepis art. 5 ust. 1 u.u.p.o. USA w takim przypadku stanowi, że polski rezydent może być opodatkowany w USA z tytułu dochodu pochodzącego z USA. W takim przypadku Polska zezwoli swemu rezydentowi na zaliczanie na poczet PIT odpowiednich kwot podatków, zapłaconych w USA (art. 20 ust. 1 u.u.p.o. USA). Zastosowanie znajdzie zatem metoda zaliczenia proporcjonalnego. Względnie wysoka stawka podatku amerykańskiego (30%) spowoduje w tym przypadku faktyczny brak opodatkowania dochodu w Polsce. Konieczne jest jednak złożenie PIT-36 wraz z załącznikiem PIT-ZG, gdzie wykazany zostanie przychód jak i zapłacony za granicą podatek.
