Väsentlig anknytning genom bolagsengagemang
(2013) HARH10 20131Department of Business Law
- Abstract (Swedish)
- Min uppsats behandlar i vilken mån man fortfarande, som fysisk person, kan anses vara obegränsat skattskyldig i Sverige även efter det att man har flyttat härifrån. Då området är omfattande har jag valt att ytterligare avgränsa mig till att behandla i vilken mån bolagsengagemang kan utgöra en sådan grund. Jag har valt att använda mig av traditionell juridisk metod i mitt arbete och som stöd för mina argument. Det kan vara av stor betydelse för den enskilde personen som står inför en utflyttning huruvida man fortfarande kan anses obegränsat skattskyldig i Sverige. Jag ville se om lagtexten står i överens ... (More)
- Min uppsats behandlar i vilken mån man fortfarande, som fysisk person, kan anses vara obegränsat skattskyldig i Sverige även efter det att man har flyttat härifrån. Då området är omfattande har jag valt att ytterligare avgränsa mig till att behandla i vilken mån bolagsengagemang kan utgöra en sådan grund. Jag har valt att använda mig av traditionell juridisk metod i mitt arbete och som stöd för mina argument. Det kan vara av stor betydelse för den enskilde personen som står inför en utflyttning huruvida man fortfarande kan anses obegränsat skattskyldig i Sverige. Jag ville se om lagtexten står i överens med uttalandena i förarbetena om att den skattskyldige skulle kunna få en överblick över vad en utflyttning kan få för konsekvenser. Är reglerna förutsägbara för den enskilda? Min slutsats som till stora delar baserar sig på den rättspraxis jag har gått igenom under mitt arbete talar för att även om det inte med all säkerhet går att säga en exakt gräns för hur stor del man kan äga i ett bolag så finns det vissa saker som den skattskyldige har att ta hänsyn till om syftet är att flytta ifrån Sverige för att undgå svensk beskattning. Det är själva möjligheten till inflytande som är av vikt vid bedömningen, inte hur stor del av bolaget som ägs av den skattskyldige. (Less)
- Abstract
- My paper discusses the extent to which a private person may be considered to be fully taxable in Sweden even after they have emigrated. The area is extensive so I have chosen to limit myself to examining the extent to which involvement in a company could constitute such a basis. I have chosen to use traditional legal methods in my work and in support of my argument. It may be important to individuals who are about to emigrate to know whether, they have a substantial connection to Sweden, they will continue to be fully liable for Swedish taxes. I wanted to see if tax law is in agreement with statements in the ... (More)
- My paper discusses the extent to which a private person may be considered to be fully taxable in Sweden even after they have emigrated. The area is extensive so I have chosen to limit myself to examining the extent to which involvement in a company could constitute such a basis. I have chosen to use traditional legal methods in my work and in support of my argument. It may be important to individuals who are about to emigrate to know whether, they have a substantial connection to Sweden, they will continue to be fully liable for Swedish taxes. I wanted to see if tax law is in agreement with statements in the legislative history that the taxpayer should be able to get an overview of the consequences of an emigration from Sweden before taking such a step. Are the rules clear, and the consequences predictable, for the individual person? My conclusion, based on the case law I have studied in my work, suggests that although it is not possible to say exactly what share of a company an individual may own, there are certain things that the taxpayer has to take into account if the purpose of moving from Sweden is to avoid Swedish taxation. It is the individual’s influence in, and control of, the company that are of importance in the assessment of whether there is tax liability, not the size of the share owned by the taxpayer. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/3811913
- author
- Andersson, Victoria LU
- supervisor
- organization
- course
- HARH10 20131
- year
- 2013
- type
- M2 - Bachelor Degree
- subject
- keywords
- utflyttning, obegränsat skattskyldig, väsentlig anknytning, svensk beskattning
- language
- Swedish
- id
- 3811913
- date added to LUP
- 2013-06-13 10:49:37
- date last changed
- 2013-06-13 10:49:37
@misc{3811913,
abstract = {{My paper discusses the extent to which a private person may be considered to be fully taxable in Sweden even after they have emigrated. The area is extensive so I have chosen to limit myself to examining the extent to which involvement in a company could constitute such a basis. I have chosen to use traditional legal methods in my work and in support of my argument. It may be important to individuals who are about to emigrate to know whether, they have a substantial connection to Sweden, they will continue to be fully liable for Swedish taxes. I wanted to see if tax law is in agreement with statements in the legislative history that the taxpayer should be able to get an overview of the consequences of an emigration from Sweden before taking such a step. Are the rules clear, and the consequences predictable, for the individual person? My conclusion, based on the case law I have studied in my work, suggests that although it is not possible to say exactly what share of a company an individual may own, there are certain things that the taxpayer has to take into account if the purpose of moving from Sweden is to avoid Swedish taxation. It is the individual’s influence in, and control of, the company that are of importance in the assessment of whether there is tax liability, not the size of the share owned by the taxpayer.}},
author = {{Andersson, Victoria}},
language = {{swe}},
note = {{Student Paper}},
title = {{Väsentlig anknytning genom bolagsengagemang}},
year = {{2013}},
}