Israel: District / Taxation A Transaction For The Sale Of A Company's Intellectual Property After The Sale Of Its Shares And The Transfer Of The Activity (Hebrew)

Last Updated: 22 August 2017
Article by Yoram Shiv and Alex Berman

מחוזי/ מיסוי עסקה למכירת קניין רוחני של חברה לאחר מכירת מניותיה והעברת הפעילות

בית המשפט קיבל את עמדת רשות המיסים והעריך מחדש את שוויה של עסקת מכירת כל הקניין הרוחני של החברה שבוצעה לאחר מכירת מניות החברה.

בשנת 2006 רכשה מיקרוסופט ארה"ב את כל מניות ג'יטקו תמורת 90 מיליון דולר. כלל עובדיה של ג'יטקו, לרבות עובדי ההנהלה הבכירה ואנשי הפיתוח, עברו לעבוד במיקרוסופט ישראל. כחצי שנה לאחר מכן, נחתם הסכם בין ג'יטקו למיקרוסופט למכירת הקניין הרוחני של החברה תמורת 26.6 מיליון דולר. תמורה זו נקבעה לפי הערכת שווי הוגן של נכסי ג'יטקו. הפער בין התמורה עבור מניות החברה לבין התמורה עבור מכירת הקניין הרוחני הוא יסוד המחלוקת בין מס הכנסה לבין ג'יטקו. פקיד השומה טען שמהות עסקה זאת היא מכירת מלוא הפעילות של החברה ולא מכירה של הקניין הרוחני בלבד. על כן טען פקיד השומה כי יש למסות סכום של 90 מיליון דולר, כיוון שזהו שווי החברה כפי שנקבע בעסקת מכירת המניות. פקיד השומה הסתמך על סעיף 85א לפקודת מס הכנסה אשר דורש, במקרה של עסקה בין צדדים בעלי יחסים מיוחדים (במקרה זה, בין חברה לחברת הבת שלה), שהעסקה תדווח בהתאם לתנאי שוק ותחויב במס בהתאם.

בית המשפט קבע שבמקרה שבו יש מחלוקת בין הצדדים לגבי סיווג העסקה והיקפה, נטל ההוכחה הוא על הנישום.

עוד קבע בית המשפט כי יש למסות את העסקה לפי מהותה ולא לפי הצורה שהצדדים נתנו לה. מאחורי העסקה הגלויה של מכירת הטכנולוגיה מסתתרת עסקה הכוללת את מכירת כלל פעילותה של ג'יטקו ויש למסות אותה.

בית המשפט לא שלל את האפשרות שניתן יהיה להצדיק פערי שווי בין עסקת מכירת מניות, לבין עסקת מכירת פעילות בנסיבות דומות, כמו לדוגמה במקרה של רכישת חברה בפרמיית שליטה שיכולה ליצור פער. מאידך, סינרגיה (שילוב ייחודי של הנכס הנרכש עם פעילות הרוכש) אין בידיה להצדיק פער כי היא קיימת גם במישור של מכירת המניות וגם במישור מכירת הקניין הרוחני.

בית המשפט גם קבע כי יכולתה של חברה לגרום לכך שעובדיה יעברו כמקשה אחת לחברה אחרת עשויה להיחשב לנכס ולכן העברת עובדים מהווה העברת פונקציה משמעותית בעלת ערך כלכלי רב שאותה ניתן למסות, הגם שהעברה זו בוצעה במקרה זה בנפרד ממכירת הקניין הרוחני. עם זאת, בית המשפט הכיר שקיימים רכיבים שניתן להפחיתם מהערך האמיתי של העסקה למכירת הקניין הרוחני (90 מיליון דולר), כגון תשלום ששולם בעסקת מכירת המניות כבונוס שימור העובדים (כ-9 מיליון דולר במקרה זה), ואין למסות אותם בשנית.

(עמ (מרכז) 49444-01-13 ג'יטקו בע״מ נ' פקיד שומה כפר סבא)

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