Advanced

Avräkning av utländsk skatt

Lungu, Lavinia LU (2011) JURM01 20102
Department of Law
Abstract (Swedish)
Internationell dubbelbeskattning uppstår när två stater under samma tidsperiod gör beskattningsanspråk mot samma skattesubjekt och inkomst. Vilket innebär att två länder beskattar samma inkomst därför att skattereglerna är olika utformade i de olika länderna. Vanligtvis finns det ett skatteavtal mellan länderna som reglerar hur en eventuell dubbelbeskattning ska elimineras eller minskas. Credit metoden är en av dem två metoder som används för att undanröja dubbelbeskattning. Metoden används i Sveriges dubbelbeskattningsavtal samt i intern svensk rätt och innebär att källstaten beskattar vinsten och hemviststaten minskar sin skatt på samma vinst med ett belopp som motsvarar skatten i källstaten. Detta belopp får dock inte vara större än vad... (More)
Internationell dubbelbeskattning uppstår när två stater under samma tidsperiod gör beskattningsanspråk mot samma skattesubjekt och inkomst. Vilket innebär att två länder beskattar samma inkomst därför att skattereglerna är olika utformade i de olika länderna. Vanligtvis finns det ett skatteavtal mellan länderna som reglerar hur en eventuell dubbelbeskattning ska elimineras eller minskas. Credit metoden är en av dem två metoder som används för att undanröja dubbelbeskattning. Metoden används i Sveriges dubbelbeskattningsavtal samt i intern svensk rätt och innebär att källstaten beskattar vinsten och hemviststaten minskar sin skatt på samma vinst med ett belopp som motsvarar skatten i källstaten. Detta belopp får dock inte vara större än vad skatten på den utländska skatten antas vara i hemviststaten. Denna begränsning utgörs av ett spärrbelopp som beräknas fram enligt en angiven formel, formeln består av såväl täljare och nämnare. Det är här som lagen vållar problem eftersom matematiska frågetecken uppstår i olika situationer och RegR har under senare år i olika mål fått ta ställning till dessa matematiska problem.

Sverige har liksom andra stater inte velat medge avräkning av utländsk skatt fullt ut och valt att begränsa detta med hjälp av ett spärrbelopp. Trots detta kan lagen anses generös, då overall-principen tillämpas och innebär att alla de utländska inkomsterna läggs ihop.

Det finns olika förfaringssätt för att undvika internationell dubbelbeskattning och en av dem är avräkning. Bestämmelserna om utländska skatter och avräkning av dem finns i 16 kap. 18-19 §§ (1999:1229) inkomstskattelagen IL och i lagen (1986:468) om avräkning av utländsk skatt, AvrL. Bestämmelserna får dock inte strida mot etableringsfriheten som är en av de grundläggande friheterna inom EU.

Regeringsrätten har klargjort i RÅ 2009 not 24 ”Holmensfallet” hur utländsk skatt som dragits av ett visst beskattningsår, men ej har medgets avräkning på grund av omkringliggande omständigheter, skall beaktas vid senare år då avräkning begärs. Domen i Holmensfallet är viktig, trots ändringarna som gjordes i den nuvarande AvrL eftersom den äldre bestämmelsen i lagen är tillämplig på beskattningsår som påbörjades före 1 januari 2009 då ändringen gjordes. RÅ 2002 not 207 är ett annat rättsfall som är av betydelse för hur rättsläget ser ut idag och som har klargjort förhållandet mellan omkostnadsavdrag och avräkning av utländsk skatt. Detta ställer förvisso fortfarande frågor på sin spets om varför bestämmelserna är knutna till varandra som dem är. (Less)
Abstract
International double taxation occurs when two states during the same period make tax claims against the same taxpayer and income. This means that two countries tax the same income because the tax rules are designed differently in different countries. Usually there is a tax treaty between the countries prescribing that the potential double taxation shall be eliminated or reduced. Credit method is one of the two methods used to eliminate double taxation. Credit method exists in Sweden's tax treaty and means that the source state taxes profits and the resident state deducts its tax on the profits of an amount equal to the tax in the source country. This amount may not exceed what the tax on the foreign tax is assumed to be in the Residence... (More)
International double taxation occurs when two states during the same period make tax claims against the same taxpayer and income. This means that two countries tax the same income because the tax rules are designed differently in different countries. Usually there is a tax treaty between the countries prescribing that the potential double taxation shall be eliminated or reduced. Credit method is one of the two methods used to eliminate double taxation. Credit method exists in Sweden's tax treaty and means that the source state taxes profits and the resident state deducts its tax on the profits of an amount equal to the tax in the source country. This amount may not exceed what the tax on the foreign tax is assumed to be in the Residence State. This limitation consists of a barrier amounts that is calculated according to a specified formula.
This is where the law is causing problems as mathematical questions apply in different situations and the Supreme Administrative Court has in recent years in various cases had to take a position on these mathematical problems.

Sweden, like other states, did not want to admit the foreign tax credit in full and has chosen to limit this by using a barrier amount. Despite this, the law may be considered generous because of the overall principle which means that all foreign earnings are added together.

There are different processes to avoid international double taxation and one of them is ordinary tax credit. The rule on foreign taxes and the settlement of them is in Chapter 16, § § 18-19 (1999:1229) IL and in the Law (1986:468) on the foreign tax credit, AvrL. The provisions may not be against the freedom of establishment which is one of the fundamental freedoms in EU.

The Supreme Administrative court has clarified in RÅ 2009 not.24 (Holmens case) that foreign tax deducted in a certain year, shall be considered in later years when the credit is claimed, in situations where credit wasn’t admitted the first year because of surrounding circumstances. The judgment in this case is important, despite the changes made in the current AvrL since the earlier provision of the Act applies to fiscal years that began before 1st January, 2009, when the change was made. RÅ 2002 Not 207 is another court case and it’s relevant to the legal situation and has clarified the relationship between deduction and the foreign tax credit. Nevertheless, there are still questions arising in these circumstances, which have to be clarified. (Less)
Please use this url to cite or link to this publication:
author
Lungu, Lavinia LU
supervisor
organization
course
JURM01 20102
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
Skatterätt
language
Swedish
id
1890151
date added to LUP
2011-04-15 13:45:47
date last changed
2011-04-15 13:45:47
@misc{1890151,
  abstract     = {International double taxation occurs when two states during the same period make tax claims against the same taxpayer and income. This means that two countries tax the same income because the tax rules are designed differently in different countries. Usually there is a tax treaty between the countries prescribing that the potential double taxation shall be eliminated or reduced. Credit method is one of the two methods used to eliminate double taxation. Credit method exists in Sweden's tax treaty and means that the source state taxes profits and the resident state deducts its tax on the profits of an amount equal to the tax in the source country. This amount may not exceed what the tax on the foreign tax is assumed to be in the Residence State. This limitation consists of a barrier amounts that is calculated according to a specified formula. 
This is where the law is causing problems as mathematical questions apply in different situations and the Supreme Administrative Court has in recent years in various cases had to take a position on these mathematical problems. 

Sweden, like other states, did not want to admit the foreign tax credit in full and has chosen to limit this by using a barrier amount. Despite this, the law may be considered generous because of the overall principle which means that all foreign earnings are added together. 

There are different processes to avoid international double taxation and one of them is ordinary tax credit. The rule on foreign taxes and the settlement of them is in Chapter 16, § § 18-19 (1999:1229) IL and in the Law (1986:468) on the foreign tax credit, AvrL. The provisions may not be against the freedom of establishment which is one of the fundamental freedoms in EU. 

The Supreme Administrative court has clarified in RÅ 2009 not.24 (Holmens case) that foreign tax deducted in a certain year, shall be considered in later years when the credit is claimed, in situations where credit wasn’t admitted the first year because of surrounding circumstances. The judgment in this case is important, despite the changes made in the current AvrL since the earlier provision of the Act applies to fiscal years that began before 1st January, 2009, when the change was made. RÅ 2002 Not 207 is another court case and it’s relevant to the legal situation and has clarified the relationship between deduction and the foreign tax credit. Nevertheless, there are still questions arising in these circumstances, which have to be clarified.},
  author       = {Lungu, Lavinia},
  keyword      = {Skatterätt},
  language     = {swe},
  note         = {Student Paper},
  title        = {Avräkning av utländsk skatt},
  year         = {2011},
}