Israel: And / Or Expenses In Respect Of The Granting Of Options Shall Henceforth Be Included In A Cost + Transaction (Hebrew)

Last Updated: 29 June 2017
Article by Yoram Shiv

מחוזי/ הוצאות בגין הענקת אופציות יכללו מעתה בעסקת Cost+

בית משפט קבע, כי עלות הענקת אופציות לפי סעיף 102 לפקודת מס הכנסה ("שווי האופציות") הניתנות למימוש למניות חברת אם והפרשות סוציאליות יבואו בחישוב הוצאותיה של חברת הבת בהסכם שירותי מחקר שערכה עם חברת האם לפי מודל Cost+.

במקרה שהובא לפני בית המשפט היו חלוקים פקיד השומה וחברת קונטירה טכנולוגיות בע"מ על השאלה האם יש להכליל את שווי האופציות בחישוב ההוצאות בעסקת Cost+, לפיה תעניק קונטירה שירותי מחקר ופיתוח לחברת האם שלה, בתמורה לכיסוי הוצאותיה ותוספת על רווח של 7%.

בית המשפט קיבל את עמדת פקיד השומה ופסק כי יש להביא בחשבון את שווי האופציות בחישוב הוצאות המערערת בעסקת Cost+ וזאת מהטעמים הבאים:

בית המשפט קבע שיש לסווג את ההוצאות בגין הקצאת אופציות לעובדים כהוצאות הכרוכות בייצור הכנסה, זאת לאור תכליתו של מכשיר הקצאת אופציות ככלי הנועד לתמרץ את העובדים להשקיע במחקר ופיתוח ובכך להפיק הכנסה לקונטירה. בנוסף, בית המשפט תמך את קביעתו שיש לסווג את שווי האופציות כהוצאה לאור נסיבות ההקצאה הספציפיות במקרה זה. כך, על אף שקונטירה, שהקצתה את האופציות במסלול הוני לפי סעיף 102(ב) לפקודת מס הכנסה, לא זכאית לנכות את שווי האופציות כהוצאה. עוד נקבע כי גם ההפרשות הסוציאליות הן חלק מעלויות הייצור של קונטירה ולכן יש לכלול אותן בהוצאות בעסקת Cost+.

בנוסף, בית המשפט דחה את הטענה שכאשר הכנסת העובדים מהקצאת האופציות מסווגת כהכנסה הונית, אזי מתחייבת המסקנה שהקצאת האופציות תסווג כהוצאה הונית. קביעתו של בית המשפט נסמכת על ההלכה הפסוקה כי אין חובה שסיווג תשלום שהוציא נישום יהיה זהה לסיווג התקבול אצל מקבל התשלום. לפיכך גם אם הקצאת האופציות בוצעה בהתאם למסלול הוני בסעיף 102, אין זה משליך על אופן סיווג שווי האופציות אצל המעסיק.

בית משפט קבע עוד, שאין משמעות לכך שחברת האם העניקה בפועל אופציות לעובדים כל עוד תכליתה של הענקת האופציות הייתה למעשה לייצר הכנסה לחברת קונטירה.

(עמ (ת"א) 40433-11-12 קונטירה טכנולוגיות בע"מ נ' פקיד שומה תל אביב 3))

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