”De svenska reglerna om uppskov med beskattningen vid bostadsbyte skall omfatta alla former av civilrättsligt boende.” En undersökning av EU-kommissionens ovan nämnda uttalande, med särskild tyngdpunkt på ägarlägenheter
(2007)Department of Law
- Abstract
- It has during a long period been discussions whether Sweden should investigate the system regarding the rules on capital gains tax relief on home sales. The Commission has criticised Sweden regarding these rules for example because they do not enclose all legal forms of ownership. Sweden differs from the rest of the countries in the EEA as we use the legal form of appartments called ''bostadsrätt'' and not as many other countries the legal form of appartments called condominium (Sw. ''ägarlägenhet''). As the Commission considered that the Swedish rules on capital gains tax relief on home sales was contrary to EC Treaty rules these became extended to all Swedish taxpayers, irrespective whether they purchase a house in Sweden or in another... (More)
- It has during a long period been discussions whether Sweden should investigate the system regarding the rules on capital gains tax relief on home sales. The Commission has criticised Sweden regarding these rules for example because they do not enclose all legal forms of ownership. Sweden differs from the rest of the countries in the EEA as we use the legal form of appartments called ''bostadsrätt'' and not as many other countries the legal form of appartments called condominium (Sw. ''ägarlägenhet''). As the Commission considered that the Swedish rules on capital gains tax relief on home sales was contrary to EC Treaty rules these became extended to all Swedish taxpayers, irrespective whether they purchase a house in Sweden or in another Member States in the EEA. Sweden has, after the extension, received criticism from the Commission a second time. The criticism covered partly the fact that a deferral of tax is not allowed, according to Swedish law, on capital gains made on the sales of a private dwelling, if the dwelling which is purchased or disposed is situated abroad and is not owned through a similar legal form as ''privatbostadsföretag''. Furthermore, the overwhelming majority of Swedish apartments are owned through that legal form, and there are few legal forms of ownership which are similar to the Swedish form ''privatbostadsföretag'' in other Member States. The Commission considered, as mentioned above, that the deferral of tax should enclose ''all legal forms of ownership''. In the end of October 2007 the Swedish Tax Authority announced through the standpoint ''Utländska s.k. ägarlägenheter vid tillämpning av inkomstskattelagen'' that it should be possible to apply a deferral of tax on apartments that are not owned through a similar legal form as ''privatbostadsföretag''. The Swedish law, however, does still state that the possibility to apply deferral of tax does not cover condominium (Sw. ''ägarlägenhet''). Consequently, the Swedish Tax Authority has by itself contravened the legislation. The standpoint is an interpretation of the Commission's statement which in many peoples´ opinions should not be applied as current Swedish law. The problem is, however, that the Swedish Tax Authority has announced for the public that their interpretation is the correct one and applies this in practice. This can lead to confusedness as well as mistrust for authorities from the public. Furthermore, the commission's criticism covered moreover that the new more generous rules about deferral of tax only applies retroactively from 2006 and not from the 1 January 1995, when Sweden became a member of the EU. The Commission asserts that Sweden retroactive should review all rejections for respites on foreign home sales. As the global economy comes with a larger mobility for products, services and capitals it becomes important that the law rules are adapting the entire international market. It can therefore be considered natural that the respite rules have been expired to cover selling and acquisitions of permanent houses within the entire EEA area. The problem with the geographical broadening of the respite system is, however, that this leads to control problems and risks for the bases of the capital profit wealth to be eroded. If the respite system will be expanded to enclose condominiums (Sw. ''ägarlägenheter'') situated abroad a tremendous amount of tax money will be difficult for the Swedish government to obtain. Consequently, the question is&semic can Sweden afford to keep the respite system? As mentioned above, the legal form of appartments called condominium (Sw. ''ägarlägenhet'') is not used in Sweden today, but is very common in the other EEA countries. The condominium (Sw. ''ägarlägenheten'') has during a long period been on the way into the Swedish housing market. Advantages as well as disadvantages with this legal form of ownership have been discussed in the doctrine. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/1562788
- author
- Vilhelmsson, Therese
- supervisor
- organization
- year
- 2007
- type
- H3 - Professional qualifications (4 Years - )
- subject
- keywords
- Förmögenhetsrätt, Fastighetsrätt, Skatterätt
- language
- Swedish
- id
- 1562788
- date added to LUP
- 2010-03-08 15:55:30
- date last changed
- 2010-03-08 15:55:30
@misc{1562788,
abstract = {{It has during a long period been discussions whether Sweden should investigate the system regarding the rules on capital gains tax relief on home sales. The Commission has criticised Sweden regarding these rules for example because they do not enclose all legal forms of ownership. Sweden differs from the rest of the countries in the EEA as we use the legal form of appartments called ''bostadsrätt'' and not as many other countries the legal form of appartments called condominium (Sw. ''ägarlägenhet''). As the Commission considered that the Swedish rules on capital gains tax relief on home sales was contrary to EC Treaty rules these became extended to all Swedish taxpayers, irrespective whether they purchase a house in Sweden or in another Member States in the EEA. Sweden has, after the extension, received criticism from the Commission a second time. The criticism covered partly the fact that a deferral of tax is not allowed, according to Swedish law, on capital gains made on the sales of a private dwelling, if the dwelling which is purchased or disposed is situated abroad and is not owned through a similar legal form as ''privatbostadsföretag''. Furthermore, the overwhelming majority of Swedish apartments are owned through that legal form, and there are few legal forms of ownership which are similar to the Swedish form ''privatbostadsföretag'' in other Member States. The Commission considered, as mentioned above, that the deferral of tax should enclose ''all legal forms of ownership''. In the end of October 2007 the Swedish Tax Authority announced through the standpoint ''Utländska s.k. ägarlägenheter vid tillämpning av inkomstskattelagen'' that it should be possible to apply a deferral of tax on apartments that are not owned through a similar legal form as ''privatbostadsföretag''. The Swedish law, however, does still state that the possibility to apply deferral of tax does not cover condominium (Sw. ''ägarlägenhet''). Consequently, the Swedish Tax Authority has by itself contravened the legislation. The standpoint is an interpretation of the Commission's statement which in many peoples´ opinions should not be applied as current Swedish law. The problem is, however, that the Swedish Tax Authority has announced for the public that their interpretation is the correct one and applies this in practice. This can lead to confusedness as well as mistrust for authorities from the public. Furthermore, the commission's criticism covered moreover that the new more generous rules about deferral of tax only applies retroactively from 2006 and not from the 1 January 1995, when Sweden became a member of the EU. The Commission asserts that Sweden retroactive should review all rejections for respites on foreign home sales. As the global economy comes with a larger mobility for products, services and capitals it becomes important that the law rules are adapting the entire international market. It can therefore be considered natural that the respite rules have been expired to cover selling and acquisitions of permanent houses within the entire EEA area. The problem with the geographical broadening of the respite system is, however, that this leads to control problems and risks for the bases of the capital profit wealth to be eroded. If the respite system will be expanded to enclose condominiums (Sw. ''ägarlägenheter'') situated abroad a tremendous amount of tax money will be difficult for the Swedish government to obtain. Consequently, the question is&semic can Sweden afford to keep the respite system? As mentioned above, the legal form of appartments called condominium (Sw. ''ägarlägenhet'') is not used in Sweden today, but is very common in the other EEA countries. The condominium (Sw. ''ägarlägenheten'') has during a long period been on the way into the Swedish housing market. Advantages as well as disadvantages with this legal form of ownership have been discussed in the doctrine.}},
author = {{Vilhelmsson, Therese}},
language = {{swe}},
note = {{Student Paper}},
title = {{”De svenska reglerna om uppskov med beskattningen vid bostadsbyte skall omfatta alla former av civilrättsligt boende.” En undersökning av EU-kommissionens ovan nämnda uttalande, med särskild tyngdpunkt på ägarlägenheter}},
year = {{2007}},
}