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Vinstuttagsalternativ för fåmansföretagare - en jämförande studie

Sjöwall, Johan LU (2010) JURM01 20102
Department of Law
Abstract
Most limited companies in Sweden are closely held companies – which mean that they are predominantly owned by one or a few persons – and for these companies there are special regulations applicable. The reason for having special regulations is that there does not exist a bilateral relationship between the company and the owner. Hence, without these special regulations the owner could receive unjustified tax benefits. The so called fåmansföretagsreglerna (English: special regulations for closely held companies) are to be found in IL (the Swedish Income Tax Act) chapter 56-57 and aims to prohibit the owners of closely held companies to receive unjustified tax benefits. The special regulations therefore aim to create neutrality for tax.

... (More)
Most limited companies in Sweden are closely held companies – which mean that they are predominantly owned by one or a few persons – and for these companies there are special regulations applicable. The reason for having special regulations is that there does not exist a bilateral relationship between the company and the owner. Hence, without these special regulations the owner could receive unjustified tax benefits. The so called fåmansföretagsreglerna (English: special regulations for closely held companies) are to be found in IL (the Swedish Income Tax Act) chapter 56-57 and aims to prohibit the owners of closely held companies to receive unjustified tax benefits. The special regulations therefore aim to create neutrality for tax.

This paper takes a practical point of view and investigates different alternatives, for the owners of closely held companies, to transfer the earnings from the company to themselves. Some ordinary methods for earnings transfer are being highlighted but focus is on the two most common methods, namely wage and dividend. Thereafter, a tax comparison between wage and dividend has been made, in order to find the most fiscally advantageous alternative for earnings transfer, given certain standard conditions.

In tax law (as in law in general) there are certain principles which express the fundamental values that characterize the legal system. For tax law there are some principles of particular importance, namely uniformity, neutrality and predictability. These principles are particularly important because tax is characterized as confiscatory, and consequently it creates a tense between the people and the government. For this reason the tax regulations require – including these above mentioned principles – specific standards of due process.

The conclusion is that the special regulations for closely held companies are deficient in both predictability and neutrality. For owners of closely held companies there are usually so many parameters and factors which affect the final outcome, that it is hard to make a correct calculation of the final tax in advance. (Less)
Abstract (Swedish)
De flesta aktiebolag i Sverige är fåmansföretag – vilket innebär att de ägs till övervägande del av en eller ett fåtal personer – och för dessa företag gäller särskilda skatterättsliga regler. Bakgrunden till denna särreglering är att det inte föreligger något sant tvåpartsförhållande mellan företaget och dess ägare, vilka utan särreglering därför skulle kunna skaffa sig omotiverade skattemässiga fördelar. De så kallade fåmansföretagsreglerna i IL 56-57 kapitel syftar till att förhindra att ägare till fåmansföretag skaffar sig omotiverade skattemässiga fördelar. Särregleringen bidrar därför till att skapa neutralitet vid beskattningen.

Framställningen tar en praktisk utgångspunkt och undersöker de alternativ för vinstuttagning som ägare... (More)
De flesta aktiebolag i Sverige är fåmansföretag – vilket innebär att de ägs till övervägande del av en eller ett fåtal personer – och för dessa företag gäller särskilda skatterättsliga regler. Bakgrunden till denna särreglering är att det inte föreligger något sant tvåpartsförhållande mellan företaget och dess ägare, vilka utan särreglering därför skulle kunna skaffa sig omotiverade skattemässiga fördelar. De så kallade fåmansföretagsreglerna i IL 56-57 kapitel syftar till att förhindra att ägare till fåmansföretag skaffar sig omotiverade skattemässiga fördelar. Särregleringen bidrar därför till att skapa neutralitet vid beskattningen.

Framställningen tar en praktisk utgångspunkt och undersöker de alternativ för vinstuttagning som ägare till fåmansföretag har. Olika alternativ belyses varpå fokus läggs på de två vanligaste alternativen, nämligen löneuttag och utdelning. Därefter har en skattemässig komparation av löneuttag och utdelning utförts, för att söka finna det skattemässigt fördelaktigaste alternativet givet vissa standardförutsättningar.

Inom skatterätten (liksom rättssystemet i övrigt) finns det rättsliga principer vilka uttrycker grundläggande värdegrunder som präglar rättssystemet. För ämnet beskattning av fåmansföretag är de skatterättsliga principerna om likformighet, neutralitet och förutsebarhet av särskild vikt. Detta eftersom skatterätten till sin karaktär är konfiskatorisk och skapar ett slags spänningsförhållande mellan den enskilde och statsmakterna. Mot bakgrund av detta uppställer skatterätten, bland annat genom ovan nämnda rättsprinciper, särskilda krav på rättssäkerhet.

Slutsatsen är att särregleringen för fåmansföretag brister i både förutsebarhet och neutralitet. För ägare till fåmansföretag är det oftast så pass många parametrar och faktorer, vilka påverkar det slutliga resultatet, att det är svårt att i förväg göra en korrekt beräkning av den slutliga skatten. (Less)
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author
Sjöwall, Johan LU
supervisor
organization
alternative title
Different ways to transfer earnings from closely held companies - a comparative study
course
JURM01 20102
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
Taxation of closely held companies Earnings transfer Beskattning av fåmansaktiebolag Vinstuttagningsalternativ
language
Swedish
id
1895422
date added to LUP
2011-04-26 16:18:46
date last changed
2011-04-26 16:18:46
@misc{1895422,
  abstract     = {Most limited companies in Sweden are closely held companies – which mean that they are predominantly owned by one or a few persons – and for these companies there are special regulations applicable. The reason for having special regulations is that there does not exist a bilateral relationship between the company and the owner. Hence, without these special regulations the owner could receive unjustified tax benefits. The so called fåmansföretagsreglerna (English: special regulations for closely held companies) are to be found in IL (the Swedish Income Tax Act) chapter 56-57 and aims to prohibit the owners of closely held companies to receive unjustified tax benefits. The special regulations therefore aim to create neutrality for tax.

This paper takes a practical point of view and investigates different alternatives, for the owners of closely held companies, to transfer the earnings from the company to themselves. Some ordinary methods for earnings transfer are being highlighted but focus is on the two most common methods, namely wage and dividend. Thereafter, a tax comparison between wage and dividend has been made, in order to find the most fiscally advantageous alternative for earnings transfer, given certain standard conditions.

In tax law (as in law in general) there are certain principles which express the fundamental values that characterize the legal system. For tax law there are some principles of particular importance, namely uniformity, neutrality and predictability. These principles are particularly important because tax is characterized as confiscatory, and consequently it creates a tense between the people and the government. For this reason the tax regulations require – including these above mentioned principles – specific standards of due process.

The conclusion is that the special regulations for closely held companies are deficient in both predictability and neutrality. For owners of closely held companies there are usually so many parameters and factors which affect the final outcome, that it is hard to make a correct calculation of the final tax in advance.},
  author       = {Sjöwall, Johan},
  keyword      = {Taxation of closely held companies
Earnings transfer
Beskattning av fåmansaktiebolag
Vinstuttagningsalternativ},
  language     = {swe},
  note         = {Student Paper},
  title        = {Vinstuttagsalternativ för fåmansföretagare - en jämförande studie},
  year         = {2010},
}