Fåmansföretag och stiftelser - stiftelsen som delägare i fåmansföretag och som mottagare av rätten till utdelning på kvalificerade andelar
(2022) JURM02 20221Department of Law
Faculty of Law
- Abstract (Swedish)
- Stiftelsen skiljer sig från associationer på så sätt att den är en självägande förmögenhet bunden till ett specifikt ändamål som i princip inte kan ändras. Ändamålet kan vara allt från att stödja ett forskningsområde till att gynna medlemmar av en specifik familj. Vissa stiftelser är också begränsat skattskyldiga. I praxis framgår att fåmansföretagsstrukturer använt stiftelsen för dessa särdrag, och år 2022 har en komplettering av den utvidgade fåmansföretagsdefinitionen och utomståenderegeln införts med anledning av att fåmansföretag ansetts använda stiftelser för att kringgå 3:12-reglerna.
Följande framställning studerar bruket av stiftelser i fåmans- företagsstrukturer. Uppsatsen, som i huvudsak utgår från en rättsdogmatisk metod,... (More) - Stiftelsen skiljer sig från associationer på så sätt att den är en självägande förmögenhet bunden till ett specifikt ändamål som i princip inte kan ändras. Ändamålet kan vara allt från att stödja ett forskningsområde till att gynna medlemmar av en specifik familj. Vissa stiftelser är också begränsat skattskyldiga. I praxis framgår att fåmansföretagsstrukturer använt stiftelsen för dessa särdrag, och år 2022 har en komplettering av den utvidgade fåmansföretagsdefinitionen och utomståenderegeln införts med anledning av att fåmansföretag ansetts använda stiftelser för att kringgå 3:12-reglerna.
Följande framställning studerar bruket av stiftelser i fåmans- företagsstrukturer. Uppsatsen, som i huvudsak utgår från en rättsdogmatisk metod, syftar till att redogöra för två roller som stiftelser kan ha i fåmansföretagsstrukturer och att utreda vad respektive roll leder till för skatterättsliga konsekvenser. Dels syftar uppsatsen till att utreda rättsläget vad gäller stiftelsen i rollen som delägare i fåmansägda företag, och vilken betydelse ett sådant ägande får vid prövning av om företaget utgör ett fåmansföretag och för utomståenderegelns tillämplighet. Dels syftar den till att undersöka gällande rätt då stiftelsen i rollen som mottagare av rätten till utdelning erhåller utdelning på aktier som utgör kvalificerade andelar.
Avseende stiftelsen i rollen som delägare visar framställningen att när en stiftelse är delägare i ett företag påverkar den nya lagstiftningen i vissa fall bedömningen av om företaget utgör ett fåmansföretag. När en verksam delägare i företaget samtidigt utövar kontroll över den aktuella stiftelsen eller har en närstående som gör det kommer den verksamma delägaren, vid prövning av om företaget är ett fåmansföretag, anses inneha stiftelsens andelar i företaget. När en verksam delägare eller närstående till delägaren kan erhålla medel från stiftelsen hindras stiftelsen även från att utgöra en utomstående ägare enligt den så kallade utomståenderegeln. Framställningen visar även att stiftelser, utan hinder av den nya lagstiftningen, fortsatt är rätt skattesubjekt för utdelning och kapitalvinst som belöper på andelar som stiftelser innehar i ett fåmansföretag.
Beträffande stiftelsen som mottagare av rätten till utdelning på kvalificerade andelar visar framställningen att det följer av praxis att principen i 42 kap. 12 § inkomstskattelagen (1999:1229) om att utfallande utdelning ska beskattas hos den som har rätt till utdelningen när den kan disponeras även gäller när en stiftelse mottar utdelning på kvalificerade andelar. Utvecklingen i praxis leder i sin tur till att utdelningsinkomst undkommer beskattning enligt de särskilda reglerna för fåmansföretag. Trots det torde förfarandet att till en stiftelse överlåta rätten till utdelning på kvalificerade andelar i de flesta fall inte anses strida mot skatteflyktslagen och 3:12-reglerna. (Less) - Abstract
- Foundations differ from other legal entities in a few different ways. Foundations can be described as a self-owned equity, which is tied to a specific purpose that in principle can not be changed. The purpose can be anything from supporting a field of research, to benefiting members of a specific family. In addition, some foundations are subject to limited tax liability. When examining verdicts on the tax treatment of closely held companies, it is clear that foundations have been used in corporate structures, for the reason of these specific features. In January 2022 the expanded definition of closely held companies and the rule regarding external owners in such companies were amended, due to the fact that companies were considered to use... (More)
- Foundations differ from other legal entities in a few different ways. Foundations can be described as a self-owned equity, which is tied to a specific purpose that in principle can not be changed. The purpose can be anything from supporting a field of research, to benefiting members of a specific family. In addition, some foundations are subject to limited tax liability. When examining verdicts on the tax treatment of closely held companies, it is clear that foundations have been used in corporate structures, for the reason of these specific features. In January 2022 the expanded definition of closely held companies and the rule regarding external owners in such companies were amended, due to the fact that companies were considered to use foundations to circumvent the special tax regulations for closely held companies, named the 3:12-rules.
Consequently, this thesis examines the use of foundations in corporate structures with closely held companies, from a tax perspective. Mainly using a legal dogmatic method, the thesis aims to examine two different roles that foundations may have in closely held companies, and the tax law implications of each role.
Firstly, this thesis aims to investigate the legal position regarding the foundation as a partner in closely held companies, and what significance such ownership has when examining whether the company fulfills the definition of a closely held company in Swedish tax law. The thesis shows that the new legislation from 2022 in certain cases affects if the company fulfills the definition of a closely held company, when a foundation is a partner in the company in question. When an active partner in the company also exercises control over the foundation or has a close relative who does so, the active partner will, when examining if the company meets the definition of a closely held company, also be considered to own the foundation’s shares in the company. Further, when an active partner or a close relative to the partner may receive distributions from the foundation, the foundation is also prevented from constituting an external owner. In addition, the study shows that notwithstanding the new legislation, foundations are still the right tax subject for dividends and capital gains that amount to shares in closely held companies owned by the foundation.
Secondly, the thesis aims to examine the legal position when a foundation in its role as a recipient of the right to dividends, receives dividends on shares that constitute so-called qualified shares. In this part, the study shows that from case law, it follows that the principle in chapter 42 section 12 in the Swedish Income Tax Act which states that the one that is entitled to the dividend when it is accessible is the subject to tax, also applies when a foundation receives dividends on qualified shares. This development in case law entails that dividend income eludes the taxation according to the special tax regulations for closely held companies. In most cases, however, the procedure will not be considered to contravene the Tax Evasion Act and the 3:12-rules. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9079937
- author
- Schöttle, Clara LU
- supervisor
- organization
- alternative title
- Closely held companies and foundations
- course
- JURM02 20221
- year
- 2022
- type
- H3 - Professional qualifications (4 Years - )
- subject
- keywords
- skatterätt, fåmansföretag
- language
- Swedish
- id
- 9079937
- date added to LUP
- 2022-06-14 09:31:03
- date last changed
- 2022-06-14 09:31:03
@misc{9079937,
abstract = {{Foundations differ from other legal entities in a few different ways. Foundations can be described as a self-owned equity, which is tied to a specific purpose that in principle can not be changed. The purpose can be anything from supporting a field of research, to benefiting members of a specific family. In addition, some foundations are subject to limited tax liability. When examining verdicts on the tax treatment of closely held companies, it is clear that foundations have been used in corporate structures, for the reason of these specific features. In January 2022 the expanded definition of closely held companies and the rule regarding external owners in such companies were amended, due to the fact that companies were considered to use foundations to circumvent the special tax regulations for closely held companies, named the 3:12-rules.
Consequently, this thesis examines the use of foundations in corporate structures with closely held companies, from a tax perspective. Mainly using a legal dogmatic method, the thesis aims to examine two different roles that foundations may have in closely held companies, and the tax law implications of each role.
Firstly, this thesis aims to investigate the legal position regarding the foundation as a partner in closely held companies, and what significance such ownership has when examining whether the company fulfills the definition of a closely held company in Swedish tax law. The thesis shows that the new legislation from 2022 in certain cases affects if the company fulfills the definition of a closely held company, when a foundation is a partner in the company in question. When an active partner in the company also exercises control over the foundation or has a close relative who does so, the active partner will, when examining if the company meets the definition of a closely held company, also be considered to own the foundation’s shares in the company. Further, when an active partner or a close relative to the partner may receive distributions from the foundation, the foundation is also prevented from constituting an external owner. In addition, the study shows that notwithstanding the new legislation, foundations are still the right tax subject for dividends and capital gains that amount to shares in closely held companies owned by the foundation.
Secondly, the thesis aims to examine the legal position when a foundation in its role as a recipient of the right to dividends, receives dividends on shares that constitute so-called qualified shares. In this part, the study shows that from case law, it follows that the principle in chapter 42 section 12 in the Swedish Income Tax Act which states that the one that is entitled to the dividend when it is accessible is the subject to tax, also applies when a foundation receives dividends on qualified shares. This development in case law entails that dividend income eludes the taxation according to the special tax regulations for closely held companies. In most cases, however, the procedure will not be considered to contravene the Tax Evasion Act and the 3:12-rules.}},
author = {{Schöttle, Clara}},
language = {{swe}},
note = {{Student Paper}},
title = {{Fåmansföretag och stiftelser - stiftelsen som delägare i fåmansföretag och som mottagare av rätten till utdelning på kvalificerade andelar}},
year = {{2022}},
}