Nordens Bil(l)igaste förmån? En komparativ studie avseende beskattningen av bilförmåner i Sverige och Danmark
(2022) LAGF03 20221Department of Law
Faculty of Law
- Abstract (Swedish)
- Bilförmåner har kommit att bli ett allt vanligare upplägg i både svenska och danska anställningsförhållanden. Med bilförmån menas att arbetsgivaren tillhandahåller en tjänstebil till arbetstagaren som denne kan bruka privat, ofta istället för kontant lön. Samtidigt bygger båda ländernas rättssystem på neutralitetsprincipen, där varje inkomst i inkomstslaget tjänst ska beskattas lika oavsett om det är en kontant lön eller en bilförmån. Vidare är lagstiftningen långt ifrån helt harmoniserad. Skillnaderna i Sveriges och Danmarks beskattning av bilförmåner har inte undersökts i någon nämnvärd utsträckning, varför det finns ett behov av att utreda gällande rätt samt att genomföra en komparativ analys avseende eventuella likheter såväl som... (More)
- Bilförmåner har kommit att bli ett allt vanligare upplägg i både svenska och danska anställningsförhållanden. Med bilförmån menas att arbetsgivaren tillhandahåller en tjänstebil till arbetstagaren som denne kan bruka privat, ofta istället för kontant lön. Samtidigt bygger båda ländernas rättssystem på neutralitetsprincipen, där varje inkomst i inkomstslaget tjänst ska beskattas lika oavsett om det är en kontant lön eller en bilförmån. Vidare är lagstiftningen långt ifrån helt harmoniserad. Skillnaderna i Sveriges och Danmarks beskattning av bilförmåner har inte undersökts i någon nämnvärd utsträckning, varför det finns ett behov av att utreda gällande rätt samt att genomföra en komparativ analys avseende eventuella likheter såväl som skillnader.
I uppsatsen diskuteras samt relativiseras bilförmånens reglering i både den svenska och den danska rätten. Detta görs utifrån 61 kap Inkomstskattelagen (1999:1229, IL) (svensk rätt) respektive 16 § Ligningsloven (dansk rätt). Vidare sker en viss inventering där en kort beskrivning ges avseende bilförmånens historia, rättsliga utveckling därtill gällande rätt i båda länderna. Detta görs utifrån rättsdogmatiskt tillvägagångssätt tillsammans med vad Sandgren kallar rättsanalytisk metod.
Eftersom uppsatsen syftar till att jämföra likheter och skillnader samt redogöra möjliga förklaringsmodeller för dessa innehåller uppsatsen också en avslutande del, där den komparativa funktionella metoden tillämpas. Inom ramen för uppsatsens syfte konstateras att lagstiftningen i Sverige och Danmark inte är helt harmoniserad eftersom den danska rätten tenderar att tillämpa striktare beskattningen av bilförmåner. Samtidigt är lagstiftningens syfte ofta snarlik, nämligen att öka incitamenten för användning av miljövänliga bilar. I Sverige betonas fordonsindustrins fortsatta överlevnad i högre grad än i Danmark, och dessutom är avvägningen mellan miljöpolitisk hänsyn och arbetsmarknadspolitiska mål tydligare i svenska förarbeten. Det här stora fokuset på fordonsindustrin används som en möjlig förklaring till ländernas olika förmånsbeskattning i uppsatsens slutskede. Avslutningsvis betonas även Sverige och Danmarks olika rättskulturer, där danska domstolarnas benägenhet att tillämpa skattelagstiftning utifrån en teleologisk tolkning lyfts fram som en möjlig förklaring till deras hårdare beskattning av bilförmåner. (Less) - Abstract
- ABSTRACT
Over the past few years company cars have become a more and more useful and prominent component within the Swedish employment conditions. A similar development can be seen in Denmark. Furthermore, both the Swedish and the Danish regulation in regards to employment benefits is based on the principle of neutrality, whereby every income related to a person's employment is to be taxed accordingly, no matter if the income is in the form of the typical payment or different forms of benefits. Subsequently, the two countries' approaches to the regulation of company cars are far from intertwined. The differences in the legislation has not been the subject of a formal judicial investigation, especially in regards to the application of the... (More) - ABSTRACT
Over the past few years company cars have become a more and more useful and prominent component within the Swedish employment conditions. A similar development can be seen in Denmark. Furthermore, both the Swedish and the Danish regulation in regards to employment benefits is based on the principle of neutrality, whereby every income related to a person's employment is to be taxed accordingly, no matter if the income is in the form of the typical payment or different forms of benefits. Subsequently, the two countries' approaches to the regulation of company cars are far from intertwined. The differences in the legislation has not been the subject of a formal judicial investigation, especially in regards to the application of the comparative method.
This essay mainly discusses and puts the regulation of company cars into a broader perspective, with the framework being the Swedish 61 kap IL and the Danish 16 § LL. Equally a historical retrospect is made, which has the purpose to give a brief but concret description of the historical tendencies, judicial development and current regulation in regards to the taxation of company cars. This is to be made in accordance with the approach used in the legal dogmatic method and what Sandgren in the doctrine has labeled as the legal analytical method.
Seeing as this essay stems to compare similarities and differences in legislation, whilst also bringing forth possible explanations for why differences occur, the essay will also contain a comparative method in its final parts. Within the framework of the purpose the essay finds that the legislation in Sweden and Denmark in some areas differ, where Denmark's regulation tends to overall be more comprehensive. At the same time, the two countries and their regulation share the same purpose, that being to increase the economic incentives for employers to provide eco-friendly company cars to their employees. In Sweden however, more emphasis is put on the automotive industry, which also is shown in the preparatory work for IL. This focus on the automotive industry in regards to the aforementioned climate-goals is much more prevalent in Sweden, and thus this industry is mentioned as one of the possible explanations to why the taxation of company cars is a lot higher and more comprehensive in Denmark. Finally, some thought is given to the different approaches in how to construe law in Sweden and Denmark. The courts in Denmark tend to interpret the tax law from the purpose of the law, i.e. what the regulator had in mind whilst making the law. This is also presented as an explanation to why the taxation of company cars differ in Sweden and Denmark. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9079604
- author
- Warnerbring, Raoul LU
- supervisor
- organization
- course
- LAGF03 20221
- year
- 2022
- type
- M2 - Bachelor Degree
- subject
- keywords
- Skatterätt (tax law), komparativ rätt (comparative law)
- language
- Swedish
- id
- 9079604
- date added to LUP
- 2022-06-28 11:24:39
- date last changed
- 2022-06-28 11:24:39
@misc{9079604,
abstract = {{ABSTRACT
Over the past few years company cars have become a more and more useful and prominent component within the Swedish employment conditions. A similar development can be seen in Denmark. Furthermore, both the Swedish and the Danish regulation in regards to employment benefits is based on the principle of neutrality, whereby every income related to a person's employment is to be taxed accordingly, no matter if the income is in the form of the typical payment or different forms of benefits. Subsequently, the two countries' approaches to the regulation of company cars are far from intertwined. The differences in the legislation has not been the subject of a formal judicial investigation, especially in regards to the application of the comparative method.
This essay mainly discusses and puts the regulation of company cars into a broader perspective, with the framework being the Swedish 61 kap IL and the Danish 16 § LL. Equally a historical retrospect is made, which has the purpose to give a brief but concret description of the historical tendencies, judicial development and current regulation in regards to the taxation of company cars. This is to be made in accordance with the approach used in the legal dogmatic method and what Sandgren in the doctrine has labeled as the legal analytical method.
Seeing as this essay stems to compare similarities and differences in legislation, whilst also bringing forth possible explanations for why differences occur, the essay will also contain a comparative method in its final parts. Within the framework of the purpose the essay finds that the legislation in Sweden and Denmark in some areas differ, where Denmark's regulation tends to overall be more comprehensive. At the same time, the two countries and their regulation share the same purpose, that being to increase the economic incentives for employers to provide eco-friendly company cars to their employees. In Sweden however, more emphasis is put on the automotive industry, which also is shown in the preparatory work for IL. This focus on the automotive industry in regards to the aforementioned climate-goals is much more prevalent in Sweden, and thus this industry is mentioned as one of the possible explanations to why the taxation of company cars is a lot higher and more comprehensive in Denmark. Finally, some thought is given to the different approaches in how to construe law in Sweden and Denmark. The courts in Denmark tend to interpret the tax law from the purpose of the law, i.e. what the regulator had in mind whilst making the law. This is also presented as an explanation to why the taxation of company cars differ in Sweden and Denmark.}},
author = {{Warnerbring, Raoul}},
language = {{swe}},
note = {{Student Paper}},
title = {{Nordens Bil(l)igaste förmån? En komparativ studie avseende beskattningen av bilförmåner i Sverige och Danmark}},
year = {{2022}},
}