Samma eller likartad verksamhet - en kritisk granskning av bestämmelsens utveckling och ändamålsenlighet ur ett skatterättsligt perspektiv
(2015) LAGM01 20152Department of Law
- Abstract (Swedish)
- Fåmansföretagsreglerna har till övergripande syfte att säkerställa att det inte sker otillbörliga skatteundandragande förfaranden genom inkomstomvandling. Detta kan ske i bolag med en mer avgränsad ägarkrets genom att ersättningen för arbetsprestationer betalas ut som till exempel utdelningar. Sådana förfaranden leder till en mer skattemässigt förmånlig behandling för ägarna. Reglerna skapar därmed en högre grad av neutralitet och likformighet i beskattningen mellan anställda som äger bolaget och anställda som inte äger del i bolaget. Under senare år har även ett motstående intresse vuxit fram och som numera anses vara viktigt att beakta i regelverket. Ett företagarperspektiv har fått ett ökat inflytande i det att reglerna numera även ska... (More)
- Fåmansföretagsreglerna har till övergripande syfte att säkerställa att det inte sker otillbörliga skatteundandragande förfaranden genom inkomstomvandling. Detta kan ske i bolag med en mer avgränsad ägarkrets genom att ersättningen för arbetsprestationer betalas ut som till exempel utdelningar. Sådana förfaranden leder till en mer skattemässigt förmånlig behandling för ägarna. Reglerna skapar därmed en högre grad av neutralitet och likformighet i beskattningen mellan anställda som äger bolaget och anställda som inte äger del i bolaget. Under senare år har även ett motstående intresse vuxit fram och som numera anses vara viktigt att beakta i regelverket. Ett företagarperspektiv har fått ett ökat inflytande i det att reglerna numera även ska främja företagande och tillväxt.
En del i detta regelverk utgörs av bestämmelsen om samma eller likartad verksamhet i 57 kap. 4 § första stycket 1 IL. Denna bestämmelse har till närmare syfte att säkerställa att inkomstomvandling inte sker genom att verksamheten flyttas mellan olika bolag. Denna bestämmelse är det huvudsakliga föremålet för uppsatsen.
Vad som ansetts utgöra samma eller likartad verksamhet har upplevts som något otydligt. Ett antal avgöranden från HFD har lett fram till att kapital i sig konstituerar den verksamhet de genererats av. En avgörande fråga i denna del, som undersöks närmare, är vad begreppet verksamhet omfattar. Även i vilka riktningar som bedömningarna av överföringar kan ske kommer att undersökas. Min uppfattning är bland annat att avsikten aldrig varit att kapital ska vara en del av begreppet verksamhet. Det får även, enligt min mening, negativa verkningar på den ekonomiska effektiviteten.
Andra aspekter som undersöks av bestämmelsen är bland annat den smitta som kan uppstå med anledning av närståenderekvisitet. Två personer som bedriver samma typ av verksamhet kan smitta varandras verksamheter enbart på grund av att de har ett avlägset släktband. Min uppfattning är att detta får långtgående negativa effekter som inte kan anses lämpliga.
En ytterligare problembild som undersöks i uppsatsen är hur likartade två verksamheter måste vara för att omfattas av bestämmelsen, när det inte förekommit några överföringar mellan bolagen. Detta kan aktualiseras i fall av till exempel konsultbolag eller franchiseverksamheter. För att det ska kunna röra sig om inkomstomvandling är min uppfattning att det måste ställas höga krav på likheterna mellan verksamheterna för att bestämmelsen ska vara ändamålsenlig. Om så inte görs anser jag att den ekonomiska effektiviteten och tillväxten hämmas.
I den avslutande analysen diskuteras vilka förändringar av lagrummet som är önskvärda. Även ett eget förslag till ordalydelse med närmare motivering presenteras mot bakgrund av analysen. (Less) - Abstract
- The overall purpose of the rules regarding close companies is to ensure the prevention of undue tax evasion by income conversion. This can be done in companies with a limited owner structure, by converting income from work performances to, e.g., dividends. Such procedures will create a more favourable tax treatment for the owners. Therefore, the rules create a greater neutrality and uniformity in the taxation between employees who own the company and employees who don’t own part of the company. Lately, another opposed purpose has evolved and is nowadays considered important to observe in the regulation. A perspective from companies and shareholders point of view has gained influence in that the rules nowadays also shall promote... (More)
- The overall purpose of the rules regarding close companies is to ensure the prevention of undue tax evasion by income conversion. This can be done in companies with a limited owner structure, by converting income from work performances to, e.g., dividends. Such procedures will create a more favourable tax treatment for the owners. Therefore, the rules create a greater neutrality and uniformity in the taxation between employees who own the company and employees who don’t own part of the company. Lately, another opposed purpose has evolved and is nowadays considered important to observe in the regulation. A perspective from companies and shareholders point of view has gained influence in that the rules nowadays also shall promote entrepreneurship and growth.
A part of this set of rules is the rule regarding same or similar activity, which is regulated in chapter 57, section 4, paragraph 1, item 1 Income Tax Act. The special purpose of this rule is to ensure that moving the activities between several different companies will not lead to income conversions. This rule is the main objective of the thesis.
What constitutes same or similar activity has been perceived as somewhat indistinct. Some rulings from the Swedish Supreme Administrative Court from 2010 and forward has led to the conclusion that equity in itself constitutes the activities from which it is generated. A decisive question, which is further examined in this thesis, is therefore the meaning of the word activity in the rule. Another question examined is in what directions these assessments of transactions can be made. My opinion is, inter alia, that the legislature never intended equity to be a part of the word activity. I find this interpretation creating negative effects on the economic efficiency.
Other aspects examined of the rule are, among other things, the infection that can occur due to the prerequisite of related persons. Two persons who are operating the same kind of activities in their respective companies can infect each other’s businesses because of distant family ties. In my opinion, this creates far-reaching negative effects that cannot be considered suitable.
Another issue examined in the thesis is how similar two activities have to be, to be subject to the rule in the absence of transactions between the companies. This can occur in cases of, e.g., consulting companies or franchise activities. For the rule to be appropriate, I think there has to be set high demands in the similarity between the activities for these situations, to be subject to income conversion. If that is not the case, I think it will lead to inhibitory effects on the economic efficiency and growth.
The concluding analysis discusses eligible changes of the rule. An own proposition for a new wording of the rule will be made with an explanatory statement given the concluding analysis. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/8512293
- author
- Lindström, Marcus LU
- supervisor
- organization
- alternative title
- Same or similar activity - a critical study of the development and fitness of the rule from a tax law perspective
- course
- LAGM01 20152
- year
- 2015
- type
- H3 - Professional qualifications (4 Years - )
- subject
- keywords
- skatterätt
- language
- Swedish
- id
- 8512293
- date added to LUP
- 2016-01-29 11:38:05
- date last changed
- 2016-01-29 11:38:05
@misc{8512293,
abstract = {{The overall purpose of the rules regarding close companies is to ensure the prevention of undue tax evasion by income conversion. This can be done in companies with a limited owner structure, by converting income from work performances to, e.g., dividends. Such procedures will create a more favourable tax treatment for the owners. Therefore, the rules create a greater neutrality and uniformity in the taxation between employees who own the company and employees who don’t own part of the company. Lately, another opposed purpose has evolved and is nowadays considered important to observe in the regulation. A perspective from companies and shareholders point of view has gained influence in that the rules nowadays also shall promote entrepreneurship and growth.
A part of this set of rules is the rule regarding same or similar activity, which is regulated in chapter 57, section 4, paragraph 1, item 1 Income Tax Act. The special purpose of this rule is to ensure that moving the activities between several different companies will not lead to income conversions. This rule is the main objective of the thesis.
What constitutes same or similar activity has been perceived as somewhat indistinct. Some rulings from the Swedish Supreme Administrative Court from 2010 and forward has led to the conclusion that equity in itself constitutes the activities from which it is generated. A decisive question, which is further examined in this thesis, is therefore the meaning of the word activity in the rule. Another question examined is in what directions these assessments of transactions can be made. My opinion is, inter alia, that the legislature never intended equity to be a part of the word activity. I find this interpretation creating negative effects on the economic efficiency.
Other aspects examined of the rule are, among other things, the infection that can occur due to the prerequisite of related persons. Two persons who are operating the same kind of activities in their respective companies can infect each other’s businesses because of distant family ties. In my opinion, this creates far-reaching negative effects that cannot be considered suitable.
Another issue examined in the thesis is how similar two activities have to be, to be subject to the rule in the absence of transactions between the companies. This can occur in cases of, e.g., consulting companies or franchise activities. For the rule to be appropriate, I think there has to be set high demands in the similarity between the activities for these situations, to be subject to income conversion. If that is not the case, I think it will lead to inhibitory effects on the economic efficiency and growth.
The concluding analysis discusses eligible changes of the rule. An own proposition for a new wording of the rule will be made with an explanatory statement given the concluding analysis.}},
author = {{Lindström, Marcus}},
language = {{swe}},
note = {{Student Paper}},
title = {{Samma eller likartad verksamhet - en kritisk granskning av bestämmelsens utveckling och ändamålsenlighet ur ett skatterättsligt perspektiv}},
year = {{2015}},
}