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Nettolöneavtal som modell för skattekompensation - Leder hanteringen i svensk rätt till en neutral beskattning?

Pettersson, Ingrid LU (2010) JURM01 20092
Department of Law
Abstract (Swedish)
Som en följd av den ökade globala rörligheten har internationella utsändningar kommit att bli allt vanligare. Dessa utsändningar kräver emellertid en effektiv planering och administration, inte minst vad gäller hanteringen av skatter. Inom internationella företag tillämpas ofta en särskild skattekompensationspolicy för att garantera att den anställde vid en utsändning inte erhåller en lägre disponibel inkomst än vad denne skulle ha haft i sitt hemland. Svensk lagstiftning saknar en uttrycklig reglering av sådana skattekompensationer och avsikten med arbetet har därför varit att utreda gällande rätt avseende beskattningen av de vanligast förekommande modellerna för skattekompensation; nettolöneavtal respektive kostnadsersättning.

... (More)
Som en följd av den ökade globala rörligheten har internationella utsändningar kommit att bli allt vanligare. Dessa utsändningar kräver emellertid en effektiv planering och administration, inte minst vad gäller hanteringen av skatter. Inom internationella företag tillämpas ofta en särskild skattekompensationspolicy för att garantera att den anställde vid en utsändning inte erhåller en lägre disponibel inkomst än vad denne skulle ha haft i sitt hemland. Svensk lagstiftning saknar en uttrycklig reglering av sådana skattekompensationer och avsikten med arbetet har därför varit att utreda gällande rätt avseende beskattningen av de vanligast förekommande modellerna för skattekompensation; nettolöneavtal respektive kostnadsersättning.

Hanteringen av nettolöneavtal, en kompensationsmodell som innebär att den anställde accepterar en viss fastställd nettolön efter erlagd skatt och att arbetsgivaren svarar för skattekostnaderna, har visat sig vara särskilt komplicerad. En nettolön måste, enligt praxis, räknas om till en bruttolön för att skattekompensationen ska kunna hänföras till intjänandeåret och för att värdet av den förmån som det innebär att arbetsgivaren kompenserar arbetstagaren för skatten ska kunna beräknas. Praxis på området ger inte någon närmare vägledning i hur denna omräkning ska ske och tillämpningen av några av de mest grundläggande beskattningsreglerna för inkomstslaget tjänst ställs därför på sin spets. Huvudproblemet har varit huruvida eventuella avdrag som den skattskyldige har rätt till vid taxeringen ska beaktas vid uppräkningen, så att den slutliga skatten kommer att ligga till grund för bruttolönen. I det nyligen avgjorda fallet RÅ 2010 ref. 15 har domstolen fastställt att vare sig grundavdrag eller allmänna avdrag ska beaktas vid uppräkningen. Osäkerhet råder dock avseende hur övriga typer av avdrag ska beaktas.

I syfte att undersöka vilka skillnader i beskattning som olika beräkningsmetoder från netto- till bruttolön medför, innehåller utredningen jämförande räkneexempel. Utifrån dessa räkneexempel, samt vad som framkommit av praxis, analyseras olika neutralitetsaspekter avseende beskattningen vid nettolöneavtal jämfört med beskattningen vid ett vanligt bruttolöneavtal. Utredningen pekar på att en beräkning utifrån slutlig skatt ger den mest neutrala beskattningen, då en sådan hantering speglar vad parterna de facto har avtalat om, nämligen att arbetsgivaren ansvarar för hur stor bruttolön som måste betalas för att den anställde ska erhålla en viss nettolön. Denna beräkningsmetod har emellertid vissa nackdelar vad gäller möjligheten att förutse beskattningskonsekvenserna.

Den kvarstående osäkerheten kring hur nettolöneavtal i praktiken ska hanteras kräver en snabb översyn av lagstiftningen, inte minst med tanke på att Sverige riskerar att förlora i attraktionskraft för sådana utländska företag som överväger att förlägga en del av sin verksamhet till Sverige. (Less)
Abstract
As a consequence of the global mobility, the number of international assignments has increased over the past years. International assignment programs require an effective planning and administration, especially regarding the management of taxes. Within global companies, a special tax reimbursement policy is often implemented, designed to reimburse an employee for the additional tax cost of a foreign assignment. Since there is no explicit regulation in Swedish tax legislation regarding tax reimbursements, the aim of this study has been to examine and analyze Swedish tax law, with reference to the basic types of tax reimbursement policies; tax equalization and tax protection.

The application of Swedish law on tax equalization policies and... (More)
As a consequence of the global mobility, the number of international assignments has increased over the past years. International assignment programs require an effective planning and administration, especially regarding the management of taxes. Within global companies, a special tax reimbursement policy is often implemented, designed to reimburse an employee for the additional tax cost of a foreign assignment. Since there is no explicit regulation in Swedish tax legislation regarding tax reimbursements, the aim of this study has been to examine and analyze Swedish tax law, with reference to the basic types of tax reimbursement policies; tax equalization and tax protection.

The application of Swedish law on tax equalization policies and net salary agreements has turned out to be particularly complex. According to Swedish case law, a net salary must be converted into a taxable gross salary, in order for the tax compensation to be assigned to the qualification year, and to enable the valuation of the tax compensation benefit. Swedish case law does not provide any detailed guidance on how this gross-up calculation should be made, which brings interpretation of some of the most basic rules of taxation to the fore. The main problem has been to determine whether deductions, which the employee is entitled to according to the tax assessment, should also be taken into consideration when calculating the gross salary, implying that the gross salary should be based on the final taxes. On 23 February 2010, the Swedish Supreme Administration Court ruled on a case regarding the gross-up calculation. This ruling clarifies that neither basic allowance nor deductions for foreign social security contributions shall affect the gross salary. However, it is not clear if other types of deductions should be taken into consideration when making the gross-up calculation.

In order to examine the tax implications of applying different gross-up calculation methods, a comparative study was made. On the basis of this study and current case law, various aspects of neutrality were analyzed regarding the taxation of a net salary agreement, by comparison with the taxation of a gross salary agreement. The study shows that a gross-up calculation based on final taxes will lead to the most neutral taxation, reflecting the actual content of the agreement, namely that the employer is responsible for how much gross salary that needs to be paid out in order for the employee to receive a certain net salary. However, this gross-up calculation method has several drawbacks in terms of predictability of the tax implications.

The uncertainty regarding the practical management of a net salary agreement indicates that an examination of the legislation is urgent, especially given that Sweden might lose in attractiveness for foreign companies considering locating part of its activities in Sweden. (Less)
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author
Pettersson, Ingrid LU
supervisor
organization
alternative title
Tax Equalization as a model for tax reimbursement - Does Swedish tax legislation lead to a neutral taxation?
course
JURM01 20092
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
skatterätt, tax equalization, nettolöneavtal, skattekompensation
language
Swedish
additional info
ingridm_pettersson@hotmail.com
0702-268200

Kontakta gärna mig i samband med publicering, för att stämma av så att bilagorna blir rätt.

MVH
Ingrid
id
1715410
date added to LUP
2010-11-12 08:48:18
date last changed
2010-11-12 08:48:18
@misc{1715410,
  abstract     = {As a consequence of the global mobility, the number of international assignments has increased over the past years. International assignment programs require an effective planning and administration, especially regarding the management of taxes. Within global companies, a special tax reimbursement policy is often implemented, designed to reimburse an employee for the additional tax cost of a foreign assignment. Since there is no explicit regulation in Swedish tax legislation regarding tax reimbursements, the aim of this study has been to examine and analyze Swedish tax law, with reference to the basic types of tax reimbursement policies; tax equalization and tax protection.

The application of Swedish law on tax equalization policies and net salary agreements has turned out to be particularly complex. According to Swedish case law, a net salary must be converted into a taxable gross salary, in order for the tax compensation to be assigned to the qualification year, and to enable the valuation of the tax compensation benefit. Swedish case law does not provide any detailed guidance on how this gross-up calculation should be made, which brings interpretation of some of the most basic rules of taxation to the fore. The main problem has been to determine whether deductions, which the employee is entitled to according to the tax assessment, should also be taken into consideration when calculating the gross salary, implying that the gross salary should be based on the final taxes. On 23 February 2010, the Swedish Supreme Administration Court ruled on a case regarding the gross-up calculation. This ruling clarifies that neither basic allowance nor deductions for foreign social security contributions shall affect the gross salary. However, it is not clear if other types of deductions should be taken into consideration when making the gross-up calculation.

In order to examine the tax implications of applying different gross-up calculation methods, a comparative study was made. On the basis of this study and current case law, various aspects of neutrality were analyzed regarding the taxation of a net salary agreement, by comparison with the taxation of a gross salary agreement. The study shows that a gross-up calculation based on final taxes will lead to the most neutral taxation, reflecting the actual content of the agreement, namely that the employer is responsible for how much gross salary that needs to be paid out in order for the employee to receive a certain net salary. However, this gross-up calculation method has several drawbacks in terms of predictability of the tax implications.

The uncertainty regarding the practical management of a net salary agreement indicates that an examination of the legislation is urgent, especially given that Sweden might lose in attractiveness for foreign companies considering locating part of its activities in Sweden.},
  author       = {Pettersson, Ingrid},
  keyword      = {skatterätt,tax equalization,nettolöneavtal,skattekompensation},
  language     = {swe},
  note         = {Student Paper},
  title        = {Nettolöneavtal som modell för skattekompensation - Leder hanteringen i svensk rätt till en neutral beskattning?},
  year         = {2010},
}