Advanced

OECD:s och EU-rättens inverkan på svensk beskattning av personaloptioner vid utflyttning

Lager, Daniel LU (2010) JUR091 20102
Department of Law
Abstract (Swedish)
Den 1 januari 2009 slopades avskattningsregeln för personaloptioner till förmån för en regel anpassad till EU-praxis.

Avskattningsregeln reglerade anställda som deltagit i personaloptionsprogram och som flyttat ut ur Sverige innan programmet löpt ut. Avskattningsregeln träffade den del av personaloptionen för vilken kvalifikationstidpunkten infallit under tid då den anställde haft sitt hemvist i Sverige. Vid en utflyttning skedde en förmånsbeskattning av optionens värde oberoende av om optionen utnyttjats eller ej.

Lagändringen föranleddes av ett antal domar i EU-domstolen som underkänt liknande regler i andra länder, bl.a. mål nr. C-9/02, de Lasteyrie, REG 2004, s. I-2409. I de Lasteyrie-målet fann EU-domstolen att en fransk regel... (More)
Den 1 januari 2009 slopades avskattningsregeln för personaloptioner till förmån för en regel anpassad till EU-praxis.

Avskattningsregeln reglerade anställda som deltagit i personaloptionsprogram och som flyttat ut ur Sverige innan programmet löpt ut. Avskattningsregeln träffade den del av personaloptionen för vilken kvalifikationstidpunkten infallit under tid då den anställde haft sitt hemvist i Sverige. Vid en utflyttning skedde en förmånsbeskattning av optionens värde oberoende av om optionen utnyttjats eller ej.

Lagändringen föranleddes av ett antal domar i EU-domstolen som underkänt liknande regler i andra länder, bl.a. mål nr. C-9/02, de Lasteyrie, REG 2004, s. I-2409. I de Lasteyrie-målet fann EU-domstolen att en fransk regel som innebar avskattning av orealiserad vinst på aktier vid utlandsflytt stred mot den fria etableringsrätten i artikel 49 i EUF-fördraget.

Även 2005 års kommentarer till OECD:s modellavtal låg bakom lagändringen. I kommentarerna behandlades för första gången beskattning av förmån av personaloption. OECD:s modell för fördelning av beskattning mellan staterna, proportioneringsmodellen, innebär att varje stat har rätt att beskatta förmånen till den del den är hänförlig till arbete där. Enligt propositionen till den nya lagen är det tänkt att proportioneringsregeln i OECD:s modellavtal ska användas för att bestämma till vilken tid och till vilket land förmånen ska anses hänförlig. Artikel 15.1 i OECD:s modellavtal stadgar att hemviststaten alltid har full beskattningsrätt till förmånen, även om den är hänförlig till arbete i andra stater. Hemviststaten måste sedan medge avräkning för den skatt som erlagts i källstaten och lindra eventuell uppkommen dubbelbeskattning. De nya reglerna leder till mer frekventa dubbelbeskattningssituationer. (Less)
Abstract
On January the first 2009 the rule of exit taxation for stock-options was abolished in favor of a rule adapted to EU case law.

The rule of exit taxation regulated employees who participated in stock option plans and who moved out of Sweden before those plans had expired. The rule of exit taxation was aimed at those stock options for which vesting had occurred during the period when the employee resided in Sweden. When moving from Sweden, there was an income taxation of the stock option's value regardless of whether the stock option was used or not.

The abolishing of the rule of exit taxation was prompted by a number of cases in the EU court which rejected similar rules in other countries, including Case no. C-9/02 de Lasteyrie, REG... (More)
On January the first 2009 the rule of exit taxation for stock-options was abolished in favor of a rule adapted to EU case law.

The rule of exit taxation regulated employees who participated in stock option plans and who moved out of Sweden before those plans had expired. The rule of exit taxation was aimed at those stock options for which vesting had occurred during the period when the employee resided in Sweden. When moving from Sweden, there was an income taxation of the stock option's value regardless of whether the stock option was used or not.

The abolishing of the rule of exit taxation was prompted by a number of cases in the EU court which rejected similar rules in other countries, including Case no. C-9/02 de Lasteyrie, REG 2004, s. I-2409. In the Lasteyrie case the European Court of Justice found that a French rule
which taxed unrealized profits on stocks when the owner of those stocks moved abroad was contrary to the right to free establishment in Article 49 of The Treaty of Functioning of the European Union (TFEU).

The comments of 2005 of the OECD Model Tax Convention were also reasons for the legislative amendment. In the comments stock-options were mentioned for the first time. The OECD Model Tax Convention between states gives each state the right to tax stock-options to the extent it is attributable to work there. According to the proposition to the new law, the OECD rule of distribution should be used to determine to what time and to which country the stock-options should be attributed.

Article 15.1 of the OECD Model Tax Convention statutes that the state of residence always has full rights of taxation of the benefit even if it is attributable to work in other states. The state of residence must then discount the tax paid in the source country and alleviate any
resulting double taxation. The new rules will lead to more frequent situations of double taxation. (Less)
Please use this url to cite or link to this publication:
author
Lager, Daniel LU
supervisor
organization
alternative title
The impact of OECD and EU-law on Swedish exit-taxation on stock options
course
JUR091 20102
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
dubbelbeskattning, internationell beskattning, skatterätt
language
Swedish
id
1715713
date added to LUP
2010-11-12 08:52:59
date last changed
2010-12-02 15:38:51
@misc{1715713,
  abstract     = {On January the first 2009 the rule of exit taxation for stock-options was abolished in favor of a rule adapted to EU case law.

The rule of exit taxation regulated employees who participated in stock option plans and who moved out of Sweden before those plans had expired. The rule of exit taxation was aimed at those stock options for which vesting had occurred during the period when the employee resided in Sweden. When moving from Sweden, there was an income taxation of the stock option's value regardless of whether the stock option was used or not.

The abolishing of the rule of exit taxation was prompted by a number of cases in the EU court which rejected similar rules in other countries, including Case no. C-9/02 de Lasteyrie, REG 2004, s. I-2409. In the Lasteyrie case the European Court of Justice found that a French rule
which taxed unrealized profits on stocks when the owner of those stocks moved abroad was contrary to the right to free establishment in Article 49 of The Treaty of Functioning of the European Union (TFEU).

The comments of 2005 of the OECD Model Tax Convention were also reasons for the legislative amendment. In the comments stock-options were mentioned for the first time. The OECD Model Tax Convention between states gives each state the right to tax stock-options to the extent it is attributable to work there. According to the proposition to the new law, the OECD rule of distribution should be used to determine to what time and to which country the stock-options should be attributed.

Article 15.1 of the OECD Model Tax Convention statutes that the state of residence always has full rights of taxation of the benefit even if it is attributable to work in other states. The state of residence must then discount the tax paid in the source country and alleviate any
resulting double taxation. The new rules will lead to more frequent situations of double taxation.},
  author       = {Lager, Daniel},
  keyword      = {dubbelbeskattning,internationell beskattning,skatterätt},
  language     = {swe},
  note         = {Student Paper},
  title        = {OECD:s och EU-rättens inverkan på svensk beskattning av personaloptioner vid utflyttning},
  year         = {2010},
}