{"id":3647,"date":"2021-06-15T00:00:00","date_gmt":"2021-06-15T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/lva\/nodokli-akciju-opcijam-un-kapitala-dalu-pirkumu-tiesibam\/"},"modified":"2021-06-15T00:00:00","modified_gmt":"2021-06-15T00:00:00","slug":"nodokli-akciju-opcijam-un-kapitala-dalu-pirkumu-tiesibam","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/lva\/lv\/news\/nodokli-akciju-opcijam-un-kapitala-dalu-pirkumu-tiesibam\/","title":{"rendered":"Nodok\u013ci akciju opcij\u0101m un kapit\u0101la da\u013cu pirkumu ties\u012bb\u0101m"},"content":{"rendered":"<div>\n<div>Ar 2021.gada 12.janv\u0101ri sp\u0113k\u0101 st\u0101j\u0101s groz\u012bjumi Komerclikum\u0101 (KL) un likum\u0101 \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d (turpm\u0101k \u2013 IIN likums) ar m\u0113r\u0137i rad\u012bt regul\u0113jumu, lai kapit\u0101la da\u013cu un akciju pirkuma ties\u012bbas k\u0101 darbinieku motiv\u0113jo\u0161u faktoru izmantotu pla\u0161\u0101k\u0101 apjom\u0101. L\u012bdz \u0161im nodok\u013cu atvieglojumus, pie\u0161\u0137irot darbiniekiem akciju opcijas jeb akciju pirkuma ties\u012bbas, var\u0113ja sa\u0146em tikai akciju sabiedr\u012bbas (AS). Savuk\u0101rt, ar groz\u012bjumu sp\u0113k\u0101 st\u0101\u0161anos ar\u012b sabiedr\u012bb\u0101m ar ierobe\u017eotu atbild\u012bbu (SIA) b\u016bs iesp\u0113ja pie\u0161\u0137irt kapit\u0101la da\u013cu pirkuma ties\u012bbas darbiniekiem, un, iev\u0113rojot noteiktus nosac\u012bjumus, kvalific\u0113ties nodok\u013cu atvieglojumiem. <\/p>\n<p><b>Kas ir kapit\u0101la da\u013cu un akciju pirkuma ties\u012bbas?<\/b><br \/>Pie\u0161\u0137irot kapit\u0101la da\u013cu vai akciju pirkuma ties\u012bbas, darba dev\u0113js darbiniekam pie\u0161\u0137ir ties\u012bbas par fiks\u0113tu cenu (vai bez maksas), izpildoties noteiktiem nosac\u012bjumiem, p\u0113c noteikta laika perioda izmantot ties\u012bbas ieg\u016bt sav\u0101 \u012bpa\u0161um\u0101 darba dev\u0113ja vai ar darba dev\u0113ju saist\u012bta uz\u0146\u0113muma kapit\u0101la da\u013cas vai akcijas (turpm\u0101k kop\u0101 sauktas \u2013 \u201cakcijas\u201d). Akciju pirkuma ties\u012bbu pie\u0161\u0137ir\u0161ana neuzliek darbiniekam pien\u0101kumu pie\u0161\u0137irt\u0101s ties\u012bbas \u012bstenot, proti, neuzliek pien\u0101kumu ieg\u016bt \u012bpa\u0161um\u0101 darba dev\u0113ja pied\u0101v\u0101t\u0101s uz\u0146\u0113muma akcijas. L\u012bdz ar to, darbiniekam jebkur\u0101 gad\u012bjum\u0101 ir izv\u0113las iesp\u0113ja, vai darba dev\u0113ja pie\u0161\u0137irt\u0101s ties\u012bbas uz akcij\u0101m \u012bstenot vai atteikties no ties\u012bbu \u012bsteno\u0161anas. Akciju pirkuma ties\u012bbu \u012bsteno\u0161anas rezult\u0101t\u0101 darbinieks k\u013c\u016bst par sabiedr\u012bbas akciju \u012bpa\u0161nieku. <\/p>\n<p>Akciju pirkuma ties\u012bbu pie\u0161\u0137ir\u0161anas proces\u0101 var izdal\u012bt tr\u012bs b\u016btisk\u0101kos notikumus:<\/p>\n<p>1. Akciju pirkuma ties\u012bbu pie\u0161\u0137ir\u0161ana &#8211; uz\u0146\u0113mums darbiniekam pie\u0161\u0137ir akciju pirkuma ties\u012bbas (piem\u0113ram, uzs\u0101kot darba attiec\u012bbas ar darbinieku). Akciju pie\u0161\u0137ir\u0161anas br\u012bd\u012b tiek noteikta cena (ja nav noteikts, ka ieg\u016bs bez maksas), par kuru darbinieks var\u0113s akcijas ieg\u0101d\u0101ties, beidzoties akciju pirkuma ties\u012bbu tur\u0113\u0161anas periodam;<\/p>\n<p>2. Akciju pirkuma ties\u012bbu tur\u0113\u0161anas perioda beigas \u2013 darba dev\u0113ja noteikta laika perioda beigas (piem\u0113ram, 3 gadi no akciju pirkumu ties\u012bbu pie\u0161\u0137ir\u0161anas br\u012b\u017ea), p\u0113c kura darbiniekam rodas ties\u012bbas \u012bstenot akciju pirkuma ties\u012bbas jeb rodas ties\u012bbas ieg\u016bt akcijas \u012bpa\u0161um\u0101. P\u0113c \u0161\u012b perioda beig\u0101m darbinieks var izlemt, kur\u0101 br\u012bd\u012b \u012bstenot akciju pirkuma ties\u012bbas;<\/p>\n<p>3. Akciju pirkuma ties\u012bbu \u012bsteno\u0161ana \u2013 darbinieks ieg\u016bst akcijas \u012bpa\u0161um\u0101 par akciju pirkuma ties\u012bbu pie\u0161\u0137ir\u0161anas br\u012bd\u012b noteikto cenu (vai bez maksas), kad darbinieks nolemj \u012bstenot akciju pirkuma ties\u012bbas. P\u0113c tam, kad beidzies akciju pirkuma ties\u012bbu tur\u0113\u0161anas periods, darbinieks var izv\u0113l\u0113ties sev izdev\u012bg\u0101ko br\u012bdi, kad \u012bstenot akciju pirkuma ties\u012bbas, piem\u0113ram, br\u012bd\u012b, kad uz\u0146\u0113muma akciju v\u0113rt\u012bba ir augsta. <\/p>\n<p>T\u0101d\u0113j\u0101di akciju pirkuma ties\u012bbu pie\u0161\u0137ir\u0161ana ir instruments darbinieku ilgtermi\u0146a motiv\u0101cijai, kas var pal\u012bdz\u0113t veicin\u0101tu darbinieku interesi uz\u0146\u0113muma att\u012bst\u012bb\u0101. Darbinieki, kuriem pie\u0161\u0137irtas akciju pirkuma ties\u012bbas, b\u016bs tie\u0161i ieinteres\u0113ti uz\u0146\u0113muma v\u0113rt\u012bbas cel\u0161an\u0101, jo pieaugot uz\u0146\u0113muma v\u0113rt\u012bbai, aug ar\u012b to akciju v\u0113rt\u012bba, kuras darbinieks n\u0101kotn\u0113 var\u0113s ieg\u016bt \u012bpa\u0161um\u0101. Kad akcijas ieg\u016btas \u012bpa\u0161um\u0101, darbinieks var izv\u0113l\u0113ties akcijas patur\u0113t \u012bpa\u0161um\u0101, vai t\u0101s atsavin\u0101t.<\/p>\n<p>Akciju pirkuma ties\u012bbu pie\u0161\u0137ir\u0161ana darbiniekiem ir izplat\u012bts instruments jaunuz\u0146\u0113mumu darbinieku motiv\u0113\u0161anai, k\u0101 ar\u012b augsti kvalific\u0113tu speci\u0101listu piesaist\u012b\u0161an\u0101 un notur\u0113\u0161an\u0101. Jaunuz\u0146\u0113mumi s\u0101kotn\u0113ji ne vienm\u0113r var pied\u0101v\u0101t konkur\u0113tsp\u0113j\u012bgu atalgojumu, ta\u010du var pie\u0161\u0137irt darbiniekiem akciju pirkuma ties\u012bbas. Savuk\u0101rt, kad jaunuz\u0146\u0113mums ir att\u012bst\u012bjies un t\u0101 v\u0113rt\u012bba pieaugusi, tad darbinieki var ieg\u016bt akcijas \u012bpa\u0161um\u0101 un izv\u0113l\u0113ties t\u0101s p\u0101rdot, gad\u012bjum\u0101, ja jaunuz\u0146\u0113muma akcijas vai kapit\u0101la da\u013cas ieg\u0101d\u0101jas investori. <\/p>\n<p><b>Kas j\u0101\u0146em v\u0113r\u0101, pie\u0161\u0137irot akciju pirkuma ties\u012bbas?<\/b><br \/>Pl\u0101nojot pie\u0161\u0137irt akciju pirkuma ties\u012bbas darbiniekiem, ir b\u016btiski apsv\u0113rt visus ar \u0161o procesu saist\u012btos aspektus. <\/p>\n<p><b>Ar k\u0101du m\u0113r\u0137i pie\u0161\u0137irt?<\/b><br \/>Akciju pirkuma ties\u012bbas var pie\u0161\u0137irt da\u017e\u0101diem m\u0113r\u0137iem:<\/p>\n<ul>\n<li>papildu atalgot un motiv\u0113t darbiniekus;<\/li>\n<\/ul>\n<ul>\n<li>ilgtermi\u0146\u0101 notur\u0113t augsti kvalific\u0113tus speci\u0101listus;<\/li>\n<\/ul>\n<ul>\n<li>iesaist\u012bt darbiniekus sabiedr\u012bbas l\u0113mumu pie\u0146em\u0161an\u0101.<\/li>\n<\/ul>\n<p>Atkar\u012bb\u0101 no m\u0113r\u0137iem uz\u0146\u0113mums var defin\u0113t, kur\u0101m darbinieku grup\u0101m pie\u0161\u0137irt akciju pirkuma ties\u012bbas, \u00a0piem\u0113rot\u0101ko akciju pirkuma ties\u012bbu tur\u0113\u0161anas termi\u0146u, k\u0101 ar\u012b to ties\u012bbu apjomu, kas izriet no pie\u0161\u0137iramaj\u0101m akciju pirkuma ties\u012bb\u0101m.<\/p>\n<p><b>Kam pie\u0161\u0137irt?<\/b><br \/>Akciju pirkuma ties\u012bbas var pie\u0161\u0137irt valdes un padomes locek\u013ciem, darbiniekiem (vai noteiktu kategoriju darbiniekiem), saist\u012bto uz\u0146\u0113mumu darbiniekiem, valdes un padomes locek\u013ciem. <\/p>\n<p><b>Cik pie\u0161\u0137irt?<\/b><br \/>Sabiedr\u012bba defin\u0113, uz cik akcij\u0101m sabiedr\u012bba darbiniekiem pie\u0161\u0137ir pirkuma ties\u012bbas. <\/p>\n<p>Attiec\u012bb\u0101 uz AS \u2013 to akciju nomin\u0101lv\u0113rt\u012bbu kopsumma, kuras var ieg\u016bt, izlietojot akciju pirkuma ties\u012bbas, nedr\u012bkst p\u0101rsniegt 10% no sabiedr\u012bbas apmaks\u0101t\u0101 pamatkapit\u0101la br\u012bd\u012b, kad pie\u0146emts l\u0113mums par person\u0101la akciju pirkuma ties\u012bbu pie\u0161\u0137ir\u0161anu. <\/p>\n<p><b>K\u0101das ties\u012bbas darbiniekiem pie\u0161\u0137irt?<\/b><br \/>Sabiedr\u012bba stat\u016btos var nostiprin\u0101t da\u017e\u0101das no akcij\u0101m izrieto\u0161as ties\u012bbas. Gan AS, gan SIA var b\u016bt vair\u0101kas da\u013cu vai akciju kategorijas, ar at\u0161\u0137ir\u012bgiem ties\u012bbu apjomiem. No da\u013c\u0101m vai akcij\u0101m izrieto\u0161\u0101s ties\u012bbas, cita starp\u0101, var b\u016bt \u0161\u0101das:<\/p>\n<ul>\n<li>ties\u012bbas uz dividend\u0113m;<\/li>\n<\/ul>\n<ul>\n<li>balssties\u012bbas dal\u012bbnieku (akcion\u0101ru) sapulc\u0113;<\/li>\n<\/ul>\n<ul>\n<li>ties\u012bbas uz likvid\u0101cijas kvotu.<\/li>\n<\/ul>\n<p><b>K\u0101d\u0101 termi\u0146\u0101 pie\u0161\u0137irt?<\/b><br \/>Sabiedr\u012bba defin\u0113 akciju pirkuma ties\u012bbu tur\u0113\u0161anas periodu, tas ir, periodu, k\u0101d\u0101 no br\u012b\u017ea, kad pie\u0161\u0137irtas akciju pirkuma ties\u012bbas darbiniekam, ir ties\u012bbas uzs\u0101kt akciju pirkuma ties\u012bbu \u012bsteno\u0161anu jeb ir ties\u012bbas ieg\u016bt akcijas \u012bpa\u0161um\u0101. <\/p>\n<p>Darba dev\u0113js var noteikt vienu akciju pirkuma ties\u012bbu tur\u0113\u0161anas periodu vis\u0101m akcij\u0101m, kuras darbinieks ties\u012bgs ieg\u0101d\u0101ties, piem\u0113ram, p\u0113c 3 gadiem darbinieks ir ties\u012bgs \u012bstenot akciju pirkuma ties\u012bbas uz vis\u0101m 100% akcij\u0101m, kuras darbiniekam tiek pied\u0101v\u0101tas. T\u0101 pat, darba dev\u0113js var izv\u0113l\u0113ties noteikt, ka akciju pirkuma ties\u012bbas darbinieks ieg\u016bst pak\u0101peniski, piem\u0113ram, 20% no pied\u0101v\u0101taj\u0101m akciju pirkuma ties\u012bbas darbinieks var \u012bstenot p\u0113c 1 gada, v\u0113l 40% no pied\u0101v\u0101taj\u0101m akciju pirkuma ties\u012bbas var \u012bstenot p\u0113c 2 gadiem, utt. <\/p>\n<p>Akciju pirkuma ties\u012bbu minim\u0101lais tur\u0113\u0161anas periods, lai kvalific\u0113tos nodok\u013cu atvieglojumiem, ir 12 m\u0113ne\u0161i.<\/p>\n<p><b>Par k\u0101du cenu pie\u0161\u0137irt?<\/b><br \/>Akciju pirkuma ties\u012bbu pie\u0161\u0137ir\u0161anas br\u012bd\u012b sabiedr\u012bba nosaka, vai, izlietojot akciju pirkuma ties\u012bbas, akcijas tiek ieg\u016btas par noteiktu maksu vai bez maksas. <\/p>\n<p>Ja akcijas tiek ieg\u016btas bez maksas vai par maksu, kas ir maz\u0101ka par akcijas nomin\u0101lv\u0113rt\u012bbu akciju pirkuma ties\u012bbu izlieto\u0161anas br\u012bd\u012b, tad sabiedr\u012bba emit\u0113 akcijas uz sabiedr\u012bbas nesadal\u012bt\u0101s pe\u013c\u0146as r\u0113\u0137ina vai to apmaksu veic no speci\u0101li izveidot\u0101m rezerv\u0113m. <\/p>\n<p><b>Kas notiek p\u0113c akciju ieg\u016b\u0161anas \u012bpa\u0161um\u0101?<\/b><br \/>Sabiedr\u012bbas dal\u012bbnieku vai akcion\u0101ru attiec\u012bbas var regul\u0113t dal\u012bbnieku (akcion\u0101ru) l\u012bgum\u0101, kur\u0101 darbiniekiem var noteikt ar\u012b da\u017e\u0101dus ierobe\u017eojumus (piem\u0113ram, konkurences ierobe\u017eojums), noteikt ierobe\u017eojumus attiec\u012bb\u0101 uz r\u012bc\u012bbu ar akcij\u0101m, paredz\u0113t noteikums gad\u012bjumiem, ja ar darbinieku tiek izbeigtas darba attiec\u012bbas, un citus noteikumus.<b><\/b><\/p>\n<p>T\u0101pat b\u016btiski izv\u0113rt\u0113t, vai akciju pirkuma ties\u012bbu pie\u0161\u0137ir\u0161ana uz\u0146\u0113mumam nerad\u012btu papildu nodok\u013cu sekas. <\/p>\n<p><b>Nodok\u013cu piem\u0113ro\u0161ana<\/b><\/p>\n<p><b>Akciju ieg\u016b\u0161ana<\/b><br \/>Jaunie likuma par IIN groz\u012bjumi papla\u0161ina neapliekamo ien\u0101kumu, kas g\u016bts, \u012bstenojot akciju pirkuma ties\u012bbas, k\u0101 ar\u012b nodro\u0161ina ar labv\u0113l\u012bg\u0101ku iedz\u012bvot\u0101ju ien\u0101kuma nodok\u013ca (IIN) piem\u0113ro\u0161anas k\u0101rt\u012bbu. <\/p>\n<p>Visp\u0101r\u0113j\u0101 k\u0101rt\u012bb\u0101 IIN likums nosaka, ka darba dev\u0113ja pie\u0161\u0137irtais labums ir apliekams ar algas nodokli, tostarp ien\u0101kums, kas g\u016bts, \u012bstenojot akciju pirkuma ties\u012bbas. Jaunaj\u0101 redakcij\u0101 IIN likuma 8.panta 2.<sup>5<\/sup> da\u013c\u0101 ir preciz\u0113ts, ka ar algas nodokli ir apliekams ien\u0101kums, kas g\u016bts, \u012bstenojot akciju pirkuma ties\u012bbas, kuras darbiniekam, padomes vai valdes loceklim uz darba attiec\u012bbu pamata ir pie\u0161\u0137\u012bris darba dev\u0113js vai ar\u012b ar to saist\u012btais uz\u0146\u0113mums (likuma \u201cPar nodok\u013ciem un nodev\u0101m\u201d izpratn\u0113).<\/p>\n<p>J\u0101atz\u012bm\u0113, ka Uz\u0146\u0113mumu ien\u0101kuma nodok\u013ca likuma 1.panta otr\u0101s da\u013cas izpratn\u0113 ar terminu \u201cakcijas\u201d ir ar\u012b saprotamas kapit\u0101la da\u013cas, t\u0101d\u0113j\u0101di jaunie likuma groz\u012bjumi ir piem\u0113rojami ar\u012b attiec\u012bb\u0101 uz SIA kapit\u0101la da\u013cu pirkuma ties\u012bbu \u012bsteno\u0161anu. \u00a0<\/p>\n<p>Savuk\u0101rt IIN likuma 9.panta pirm\u0101s da\u013cas 43.punkt\u0101 ir veiktas izmai\u0146as nosac\u012bjumos, kam j\u0101izpild\u0101s, lai no akciju pirkuma \u012bsteno\u0161anas ien\u0101kuma netiktu ietur\u0113ti algas nodok\u013ci:<\/p>\n<ul>\n<li>akciju pirkuma ties\u012bbu minim\u0101lais tur\u0113\u0161anas periods (periods no akciju pirkuma ties\u012bbu pie\u0161\u0137ir\u0161anas dienas l\u012bdz dienai, kad darbinieks ir ties\u012bgs uzs\u0101kt akciju pirkuma ties\u012bbu \u012bsteno\u0161anu) ir ne maz\u0101ks k\u0101 12 m\u0113ne\u0161i;<\/li>\n<\/ul>\n<ul>\n<li>akciju pirkuma ties\u012bbu minim\u0101laj\u0101 tur\u0113\u0161anas period\u0101 darbinieks ir darba attiec\u012bb\u0101s ar kapit\u0101lsabiedr\u012bbu, kura pie\u0161\u0137\u012brusi maks\u0101t\u0101jam akciju pirkuma ties\u012bbas vai ar kuru saist\u012bta persona maks\u0101t\u0101jam ir pie\u0161\u0137\u012brusi akciju pirkuma ties\u012bbas;<\/li>\n<\/ul>\n<ul>\n<li>divu m\u0113ne\u0161u laik\u0101 p\u0113c tam, kad darbiniekiem beidzies periods, kur\u0101 var\u0113ja pieteikties uz akciju pirkuma ties\u012bb\u0101m vai pie\u0161\u0137irtas akciju pirkuma ties\u012bbas (ja akciju pirkuma ties\u012bbu \u012bsteno\u0161anas pl\u0101ns neparedz pieteik\u0161anos uz akciju pirkuma ties\u012bb\u0101m), darba dev\u0113js ir iesniedzis Valsts ie\u0146\u0113mumu dienestam inform\u0101ciju par akciju pirkuma ties\u012bbu pl\u0101nu;<\/li>\n<\/ul>\n<ul>\n<li>akciju pirkuma ties\u012bbas tiek \u012bstenotas ne v\u0113l\u0101k k\u0101 se\u0161u m\u0113ne\u0161u laik\u0101 no dienas, kad izbeigtas darba attiec\u012bbas starp darbinieku un darba dev\u0113ju;<\/li>\n<\/ul>\n<ul>\n<li>kapit\u0101lsabiedr\u012bba nav izsniegusi maks\u0101t\u0101jam aizdevumu, kas nav atmaks\u0101ts l\u012bdz akciju pirkuma ties\u012bbu \u012bsteno\u0161anas br\u012bdim.<\/li>\n<\/ul>\n<p>Sal\u012bdzino\u0161i, varam secin\u0101t, ka \u0161\u012bs likuma normas ir labv\u0113l\u012bg\u0101kas darbiniekam attiec\u012bb\u0101 uz minim\u0101lo tur\u0113\u0161anas periodu, kas l\u012bdz \u0161im bija 36 m\u0113ne\u0161i, bet \u0161obr\u012bd ir ne maz\u0101k k\u0101 12 m\u0113ne\u0161i.<\/p>\n<p>Papildus ir \u00a0ar\u012b ieviesta jauna norma par par\u0101dsaist\u012bbu aizliegumu darba attiec\u012bbu laik\u0101.<\/p>\n<p>Attiec\u012bgi, iev\u0113rojot augst\u0101k min\u0113tos nosac\u012bjumus, darbinieka ien\u0101kums no da\u013cu (akciju) pirkuma ties\u012bbu \u012bsteno\u0161anas netiks aplikts ar algas nodok\u013ciem. \u00a0<\/p>\n<p>Savuk\u0101rt, ja neizpild\u0101s atvieglojuma piem\u0113ro\u0161anas nosac\u012bjumi, tad apliekamo ien\u0101kumu no akciju pirkuma ties\u012bbu \u012bsteno\u0161anas saska\u0146\u0101 ar IIN likuma 11. <sup>11<\/sup> panta 1.da\u013ca nosaka k\u0101 starp\u012bbu starp akciju tirgus v\u0113rt\u012bbu akciju pirkuma ties\u012bbu \u012bsteno\u0161anas dien\u0101 un akciju ieg\u0101des v\u0113rt\u012bbu. Turkl\u0101t akciju tirgus v\u0113rt\u012bbas noteik\u0161ana at\u0161\u0137iras atkar\u012bb\u0101 no t\u0101, vai akcijas ir vai nav publiskaj\u0101 apgroz\u012bb\u0101. Atbilsto\u0161i IIN likuma 11.<sup>11<\/sup> panta otraj\u0101 da\u013c\u0101 noteiktajam akciju v\u0113rt\u012bba t\u0101m akcij\u0101m, kuras atrodas publiskaj\u0101 apgroz\u012bjum\u0101, ir akciju pirkuma ties\u012bbu \u012bsteno\u0161anas dien\u0101 fiks\u0113t\u0101 akcijas vid\u0113j\u0101 sv\u0113rt\u0101 cena.<\/p>\n<p>Papildus ir j\u0101\u0146em v\u0113r\u0101, ka likum\u0101 ir ieviesta jauna norma, kas nosaka, ka to akciju tirgus v\u0113rt\u012bbu, kuras neatrodas publiskaj\u0101 apgroz\u012bb\u0101, nosaka neatkar\u012bg\u0101 rakstveida atzinum\u0101, kur\u0161 ietver ar\u012b v\u0113rt\u0113juma veik\u0161anas metodiku un kuru sniegusi persona, kas atbilsto\u0161i KL ir iek\u013cauta mantisk\u0101 ieguld\u012bjuma v\u0113rt\u0113t\u0101ju sarakst\u0101, vai kas saska\u0146\u0101 ar attiec\u012bg\u0101s valsts ties\u012bbu aktiem ir ties\u012bga sniegt neatkar\u012bgu atzinumu par akciju tirgus v\u0113rt\u012bbu. <\/p>\n<p>Min\u0113tais atzinums ir sp\u0113k\u0101 12 m\u0113ne\u0161us no t\u0101 sast\u0101d\u012b\u0161anas dienas, ja vien p\u0113c atzinuma sast\u0101d\u012b\u0161anas nav iest\u0101ju\u0161ies b\u016btiski apst\u0101k\u013ci, kuru d\u0113\u013c min\u0113tais v\u0113rt\u0113jums vairs neatspogu\u013co akciju patieso v\u0113rt\u012bbu.<\/p>\n<p>Nedr\u012bkst aizmirst ar\u012b, ka VID ir j\u0101inform\u0113 (br\u012bv\u0101 form\u0101t\u0101) par izmai\u0146\u0101m akciju pirkuma ties\u012bbu \u012bsteno\u0161anas pl\u0101n\u0101 divu m\u0113ne\u0161u laik\u0101 no \u0161o groz\u012bjumu st\u0101\u0161an\u0101s sp\u0113k\u0101 dienas.<\/p>\n<p><b>Ja akcijas tiek atsavin\u0101tas<\/b><br \/>Ja darbinieks nolemj atsavin\u0101t akcijas, kuras ieg\u016btas, \u012bstenojot akciju pirkuma ties\u012bbas, tad g\u016btais ien\u0101kums b\u016bs uzskat\u0101ms par ien\u0101kumu no kapit\u0101la pieauguma un no g\u016bt\u0101 ien\u0101kuma b\u016bs maks\u0101jams IIN saska\u0146\u0101 ar IIN likuma 11. <sup>9<\/sup> pantu. Par akciju ieg\u0101des v\u0113rt\u012bbu uzskata to tirgus v\u0113rt\u012bbu akciju pirkuma ties\u012bbu \u012bsteno\u0161anas dien\u0101, ja \u0161\u012bs akcijas ir ieg\u016btas, \u012bstenojot akciju pirkuma ties\u012bbas, un akciju pirkuma ties\u012bbu \u012bsteno\u0161anas dien\u0101 g\u016btais ien\u0101kums ir apliekams ar IIN saska\u0146\u0101 ar IIN likuma <a href=\"https:\/\/likumi.lv\/ta\/id\/56880#p8\">8.panta<\/a>\u00a02.<sup>5<\/sup>\u00a0da\u013cu un <a href=\"https:\/\/likumi.lv\/ta\/id\/56880#p11.11\">11.<sup>11<\/sup>\u00a0pantu<\/a>.<\/p>\n<p>Saska\u0146\u0101 ar IIN likuma 15.panta piekto da\u013cu IIN likmi 20 % apm\u0113r\u0101 piem\u0113ro ien\u0101kumam no kapit\u0101la, tostarp, no kapit\u0101la pieauguma.<\/p>\n<p><b>Ja tiek sa\u0146emtas dividendes<\/b> <\/div>\n<p>Ja darbinieks akciju ties\u012bbu ieg\u016b\u0161anas rezult\u0101t\u0101 ir ties\u012bgs sa\u0146emt dividendes, tad no \u0161\u012b ien\u0101kuma kapit\u0101lsabiedr\u012bba pe\u013c\u0146as sadales br\u012bd\u012b samaks\u0101 uz\u0146\u0113mumu ien\u0101kuma nodokli un IIN nav j\u0101maks\u0101.<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Ar 2021.gada 12.janv\u0101ri sp\u0113k\u0101 st\u0101j\u0101s groz\u012bjumi Komerclikum\u0101 (KL) un likum\u0101 \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d (turpm\u0101k \u2013 IIN likums) ar m\u0113r\u0137i rad\u012bt regul\u0113jumu, lai kapit\u0101la da\u013cu un akciju pirkuma ties\u012bbas k\u0101 darbinieku motiv\u0113jo\u0161u faktoru izmantotu pla\u0161\u0101k\u0101 apjom\u0101. L\u012bdz \u0161im nodok\u013cu atvieglojumus, pie\u0161\u0137irot darbiniekiem akciju opcijas jeb akciju pirkuma ties\u012bbas, var\u0113ja sa\u0146em tikai akciju sabiedr\u012bbas (AS). Savuk\u0101rt, [&hellip;]<\/p>\n","protected":false},"author":20,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"coauthors":[],"class_list":["post-3647","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Nodok\u013ci akciju opcij\u0101m un kapit\u0101la da\u013cu pirkumu ties\u012bb\u0101m &#8211; Leinonen Latvia<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/leinonen.eu\/lva\/lv\/news\/nodokli-akciju-opcijam-un-kapitala-dalu-pirkumu-tiesibam\/\" \/>\n<meta property=\"og:locale\" content=\"lv_LV\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nodok\u013ci akciju opcij\u0101m un kapit\u0101la da\u013cu pirkumu ties\u012bb\u0101m &#8211; Leinonen Latvia\" \/>\n<meta property=\"og:description\" content=\"Ar 2021.gada 12.janv\u0101ri sp\u0113k\u0101 st\u0101j\u0101s groz\u012bjumi Komerclikum\u0101 (KL) un likum\u0101 \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d (turpm\u0101k \u2013 IIN likums) ar m\u0113r\u0137i rad\u012bt regul\u0113jumu, lai kapit\u0101la da\u013cu un akciju pirkuma ties\u012bbas k\u0101 darbinieku motiv\u0113jo\u0161u faktoru izmantotu pla\u0161\u0101k\u0101 apjom\u0101. L\u012bdz \u0161im nodok\u013cu atvieglojumus, pie\u0161\u0137irot darbiniekiem akciju opcijas jeb akciju pirkuma ties\u012bbas, var\u0113ja sa\u0146em tikai akciju sabiedr\u012bbas (AS). Savuk\u0101rt, [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/leinonen.eu\/lva\/lv\/news\/nodokli-akciju-opcijam-un-kapitala-dalu-pirkumu-tiesibam\/\" \/>\n<meta property=\"og:site_name\" content=\"Leinonen Latvia\" \/>\n<meta property=\"article:published_time\" content=\"2021-06-15T00:00:00+00:00\" \/>\n<meta name=\"author\" content=\"Marta Tilhena\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@leinonengroup\" \/>\n<meta name=\"twitter:site\" content=\"@leinonengroup\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Marta Tilhena\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"12 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/leinonen.eu\/lva\/lv\/news\/nodokli-akciju-opcijam-un-kapitala-dalu-pirkumu-tiesibam\/\",\"url\":\"https:\/\/leinonen.eu\/lva\/lv\/news\/nodokli-akciju-opcijam-un-kapitala-dalu-pirkumu-tiesibam\/\",\"name\":\"Nodok\u013ci akciju opcij\u0101m un kapit\u0101la da\u013cu pirkumu ties\u012bb\u0101m &#8211; Leinonen Latvia\",\"isPartOf\":{\"@id\":\"https:\/\/leinonen.eu\/lva\/lv\/#website\"},\"datePublished\":\"2021-06-15T00:00:00+00:00\",\"author\":{\"@id\":\"https:\/\/leinonen.eu\/lva\/lv\/#\/schema\/person\/3587da3da8063d49d76f310aba863fa0\"},\"breadcrumb\":{\"@id\":\"https:\/\/leinonen.eu\/lva\/lv\/news\/nodokli-akciju-opcijam-un-kapitala-dalu-pirkumu-tiesibam\/#breadcrumb\"},\"inLanguage\":\"lv-LV\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/leinonen.eu\/lva\/lv\/news\/nodokli-akciju-opcijam-un-kapitala-dalu-pirkumu-tiesibam\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/leinonen.eu\/lva\/lv\/news\/nodokli-akciju-opcijam-un-kapitala-dalu-pirkumu-tiesibam\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/leinonen.eu\/lva\/lv\/home\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Nodok\u013ci akciju opcij\u0101m un kapit\u0101la da\u013cu pirkumu ties\u012bb\u0101m\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/leinonen.eu\/lva\/lv\/#website\",\"url\":\"https:\/\/leinonen.eu\/lva\/lv\/\",\"name\":\"Leinonen Latvia\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/leinonen.eu\/lva\/lv\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"lv-LV\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/leinonen.eu\/lva\/lv\/#\/schema\/person\/3587da3da8063d49d76f310aba863fa0\",\"name\":\"Marta Tilhena\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"lv-LV\",\"@id\":\"https:\/\/leinonen.eu\/lva\/lv\/#\/schema\/person\/image\/7fa3c84b6024c3906693e341d8a96416\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/3afa46bcc21051b49240db9d291b6faf2270b650995bbb5302014b0e9b9fd116?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/3afa46bcc21051b49240db9d291b6faf2270b650995bbb5302014b0e9b9fd116?s=96&d=mm&r=g\",\"caption\":\"Marta Tilhena\"},\"url\":\"https:\/\/leinonen.eu\/lva\/lv\/news\/author\/marta-tilhena\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Nodok\u013ci akciju opcij\u0101m un kapit\u0101la da\u013cu pirkumu ties\u012bb\u0101m &#8211; Leinonen Latvia","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/leinonen.eu\/lva\/lv\/news\/nodokli-akciju-opcijam-un-kapitala-dalu-pirkumu-tiesibam\/","og_locale":"lv_LV","og_type":"article","og_title":"Nodok\u013ci akciju opcij\u0101m un kapit\u0101la da\u013cu pirkumu ties\u012bb\u0101m &#8211; Leinonen Latvia","og_description":"Ar 2021.gada 12.janv\u0101ri sp\u0113k\u0101 st\u0101j\u0101s groz\u012bjumi Komerclikum\u0101 (KL) un likum\u0101 \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d (turpm\u0101k \u2013 IIN likums) ar m\u0113r\u0137i rad\u012bt regul\u0113jumu, lai kapit\u0101la da\u013cu un akciju pirkuma ties\u012bbas k\u0101 darbinieku motiv\u0113jo\u0161u faktoru izmantotu pla\u0161\u0101k\u0101 apjom\u0101. L\u012bdz \u0161im nodok\u013cu atvieglojumus, pie\u0161\u0137irot darbiniekiem akciju opcijas jeb akciju pirkuma ties\u012bbas, var\u0113ja sa\u0146em tikai akciju sabiedr\u012bbas (AS). Savuk\u0101rt, [&hellip;]","og_url":"https:\/\/leinonen.eu\/lva\/lv\/news\/nodokli-akciju-opcijam-un-kapitala-dalu-pirkumu-tiesibam\/","og_site_name":"Leinonen Latvia","article_published_time":"2021-06-15T00:00:00+00:00","author":"Marta Tilhena","twitter_card":"summary_large_image","twitter_creator":"@leinonengroup","twitter_site":"@leinonengroup","twitter_misc":{"Written by":"Marta Tilhena","Est. reading time":"12 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/leinonen.eu\/lva\/lv\/news\/nodokli-akciju-opcijam-un-kapitala-dalu-pirkumu-tiesibam\/","url":"https:\/\/leinonen.eu\/lva\/lv\/news\/nodokli-akciju-opcijam-un-kapitala-dalu-pirkumu-tiesibam\/","name":"Nodok\u013ci akciju opcij\u0101m un kapit\u0101la da\u013cu pirkumu ties\u012bb\u0101m &#8211; Leinonen Latvia","isPartOf":{"@id":"https:\/\/leinonen.eu\/lva\/lv\/#website"},"datePublished":"2021-06-15T00:00:00+00:00","author":{"@id":"https:\/\/leinonen.eu\/lva\/lv\/#\/schema\/person\/3587da3da8063d49d76f310aba863fa0"},"breadcrumb":{"@id":"https:\/\/leinonen.eu\/lva\/lv\/news\/nodokli-akciju-opcijam-un-kapitala-dalu-pirkumu-tiesibam\/#breadcrumb"},"inLanguage":"lv-LV","potentialAction":[{"@type":"ReadAction","target":["https:\/\/leinonen.eu\/lva\/lv\/news\/nodokli-akciju-opcijam-un-kapitala-dalu-pirkumu-tiesibam\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/leinonen.eu\/lva\/lv\/news\/nodokli-akciju-opcijam-un-kapitala-dalu-pirkumu-tiesibam\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/leinonen.eu\/lva\/lv\/home\/"},{"@type":"ListItem","position":2,"name":"Nodok\u013ci akciju opcij\u0101m un kapit\u0101la da\u013cu pirkumu ties\u012bb\u0101m"}]},{"@type":"WebSite","@id":"https:\/\/leinonen.eu\/lva\/lv\/#website","url":"https:\/\/leinonen.eu\/lva\/lv\/","name":"Leinonen Latvia","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/leinonen.eu\/lva\/lv\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"lv-LV"},{"@type":"Person","@id":"https:\/\/leinonen.eu\/lva\/lv\/#\/schema\/person\/3587da3da8063d49d76f310aba863fa0","name":"Marta Tilhena","image":{"@type":"ImageObject","inLanguage":"lv-LV","@id":"https:\/\/leinonen.eu\/lva\/lv\/#\/schema\/person\/image\/7fa3c84b6024c3906693e341d8a96416","url":"https:\/\/secure.gravatar.com\/avatar\/3afa46bcc21051b49240db9d291b6faf2270b650995bbb5302014b0e9b9fd116?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/3afa46bcc21051b49240db9d291b6faf2270b650995bbb5302014b0e9b9fd116?s=96&d=mm&r=g","caption":"Marta Tilhena"},"url":"https:\/\/leinonen.eu\/lva\/lv\/news\/author\/marta-tilhena\/"}]}},"_links":{"self":[{"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/posts\/3647","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/users\/20"}],"replies":[{"embeddable":true,"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/comments?post=3647"}],"version-history":[{"count":0,"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/posts\/3647\/revisions"}],"wp:attachment":[{"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/media?parent=3647"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/categories?post=3647"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/tags?post=3647"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/coauthors?post=3647"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}