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Väsentlig anknytning – betydelsen av ekonomisk anknytning till Sverige

Karlsson, Erik LU (2011) JURM01 20101
Department of Law
Abstract (Swedish)
Svensk skattskyldighet delas upp i begränsad respektive obegränsad skattskyldighet. Obegränsat skattskyldig är den som enligt 3 kap. 3 § IL är bosatt, stadigvarande vistandes eller väsentligt anknuten till Sverige. Huruvida en person är väsentligt anknuten till Sverige eller ej fastställs genom en samlad bedömning av en rad anknytningsfaktorer, 3 kap. 7 § 1 st. IL, varav den ekonomiska som i denna uppsats studerats återfinns i 3 kap. 7 § 1 st. p. 7-8 IL. Innebörden av anknytningsfaktorerna och dess inbördes vikt är inte fullständigt fastställd i lagstiftning och förarbeten utan domstolen har visst tolkningsutrymme.

Innebörden av tolkningsutrymmet och en oklar lagstiftning kan inverka menligt på förtroendet för skattesystemet. Uppsatsen... (More)
Svensk skattskyldighet delas upp i begränsad respektive obegränsad skattskyldighet. Obegränsat skattskyldig är den som enligt 3 kap. 3 § IL är bosatt, stadigvarande vistandes eller väsentligt anknuten till Sverige. Huruvida en person är väsentligt anknuten till Sverige eller ej fastställs genom en samlad bedömning av en rad anknytningsfaktorer, 3 kap. 7 § 1 st. IL, varav den ekonomiska som i denna uppsats studerats återfinns i 3 kap. 7 § 1 st. p. 7-8 IL. Innebörden av anknytningsfaktorerna och dess inbördes vikt är inte fullständigt fastställd i lagstiftning och förarbeten utan domstolen har visst tolkningsutrymme.

Innebörden av tolkningsutrymmet och en oklar lagstiftning kan inverka menligt på förtroendet för skattesystemet. Uppsatsen har därför sökt klargöra innebörden av ekonomisk anknytning till Sverige samt därtill hur den ekonomiska anknytningen sätts i relation till övriga anknytningsfaktorer.

Grundbulten är att en ekonomisk anknytning ska medföra att personen på grund av just den ekonomiska aspekten har ett väsentlig inflytande i verksamheten. Ett väsentlig inflytande grundat på andra faktorer är ej tillräckligt. Av studerad praxis framkommer att den enskilt viktigaste orsaken till att väsentlig anknytning till Sverige föreligger, genom ekonomisk anknytning, är innehavet av aktier, direkt eller indirekt. Innehavet ska i regel uppgå till tio procent oavsett röster eller kapital. Viss generositet gentemot den skattskyldige kan dock uttydas vid innehav i företag med en mer spridd ägarbild eller där ett börsbolag har en kraftig majoritet, jämfört med fåmans- och familjebolag. Av andra innehavstyper är det viktigt att se till vilket faktiskt inflytande ett visst innehav medför i verksamheten, men i fråga om näringsfastigheter också det faktiska värdet. Av nyligen avgjorda ärenden i underinstanserna finns det inga tendenser till en åsikt som på något sätt avviker från den av Regeringsrätten redan etablerade.

I förhållande till andra anknytningsfaktorer kan en större ekonomisk anknytning till Sverige på minst tio procent vid en utflyttning framförallt jämställas med en behållen permanentbostad och i regel resultera i väsentlig anknytning till Sverige. Den tredje av de starkare anknytningsgrunderna är familjen vilken dock ej aktualiserats på ett sådant sätt att en slutsats kunnat dras om dess relation till en ekonomisk anknytning. I övrigt får anknytningsfaktorerna i regel anses tillmätas en ringare betydelse än ekonomisk anknytning.

Noteras ska att domstolens argumentation i många fall är knapphändig varmed det många gånger är svårt att uttyda en klar betydelse av många faktorer. Ändock får lagstiftningen ge en tillfredsställande förtroendegivande bild av lagstiftningen i fråga om ekonomisk anknytning och förutsägbarheten förstärks av möjligheten till förhandsbesked hos Skatterättsnämnden. (Less)
Abstract
Swedish tax liability is divided into two different tax subjects, limited and unlimited tax residents. An unlimited tax resident is the one who, according to the provisions in the third paragraph in the third chapter of the Swedish income tax act, is resident, permanently staying or have a substantial connection to Sweden. Whether a person have a substantial connection to Sweden or not is determined through an overall assessment of several connection factors, first part seventh paragraph third chapter in the Swedish income tax act, of which point seven and eight in the mentioned provision state an economic connection to Sweden. The implication of the connection factors and their internal rank is not fully established in neither law nor... (More)
Swedish tax liability is divided into two different tax subjects, limited and unlimited tax residents. An unlimited tax resident is the one who, according to the provisions in the third paragraph in the third chapter of the Swedish income tax act, is resident, permanently staying or have a substantial connection to Sweden. Whether a person have a substantial connection to Sweden or not is determined through an overall assessment of several connection factors, first part seventh paragraph third chapter in the Swedish income tax act, of which point seven and eight in the mentioned provision state an economic connection to Sweden. The implication of the connection factors and their internal rank is not fully established in neither law nor travail prépartoire why primarily the court through judgements outline the law.

A too indistinct legislation and a too wide opportunity for the court to interpret the law, can affect the liability of the tax system in a negative way. This essay has therefore sought to clarify the implications of an economic connection to Sweden and how the economic connection is related to the other connection factors.

The foremost important fact to establish is that a person through the economic connection must have a substantial influence in a Swedish business to have a substantial connection to Sweden. Just to have a substantial influence, not derived from an economic possession, in a Swedish business is by other means not sufficient in this aspect. By cases from the Supreme Administrative Court in Sweden it is possible to deduct that the most common economic connection is direct or indirect shareholding. Generally possessions of ten percent of the shares suffice without regards to share of neither votes nor capital. However a more generous attitude can be found towards persons with shares in companies with a more scattered ownership structure or with a dominant owner such as a listed company, compared to family businesses and companies with a few close owners. The importance of other possessions is limited to comprise those who implicate a substantial influence in the business, but in terms of commercial properties the actual property value is also of importance. By newly settled cases from primarily the administrative court of appeals a view corresponding with the one set out by the Supreme Administrative Court, can be deducted.

In relation to the other connection factors a greater economic connection to Sweden of about ten percent is equivalent to keeping the permanent residence in Sweden when leaving the country. This will generally implicate a substantial connection to Sweden. The third of the more powerful connection factors, the family, is not frequented and analyzed by the court to that extent that it is possible make a deduction of its relation to economic connection. Other connection factors do usually value less important than economic connections.

It should be duly noted that the Supreme Administrative Courts arguments in many cases are scanty why it is hard to make precise deduction about many factors. Nevertheless the legislation in terms of the economic connection must be, foremost with regards to the opportunity of preliminary rulings, considered satisfactory and aspire confidence. (Less)
Please use this url to cite or link to this publication:
author
Karlsson, Erik LU
supervisor
organization
alternative title
Substantial connection - the importance of an economic connection to Sweden
course
JURM01 20101
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
skatterätt
language
Swedish
id
2026873
date added to LUP
2011-10-19 15:49:20
date last changed
2011-10-19 15:49:20
@misc{2026873,
  abstract     = {Swedish tax liability is divided into two different tax subjects, limited and unlimited tax residents. An unlimited tax resident is the one who, according to the provisions in the third paragraph in the third chapter of the Swedish income tax act, is resident, permanently staying or have a substantial connection to Sweden. Whether a person have a substantial connection to Sweden or not is determined through an overall assessment of several connection factors, first part seventh paragraph third chapter in the Swedish income tax act, of which point seven and eight in the mentioned provision state an economic connection to Sweden. The implication of the connection factors and their internal rank is not fully established in neither law nor travail prépartoire why primarily the court through judgements outline the law.

A too indistinct legislation and a too wide opportunity for the court to interpret the law, can affect the liability of the tax system in a negative way. This essay has therefore sought to clarify the implications of an economic connection to Sweden and how the economic connection is related to the other connection factors.

The foremost important fact to establish is that a person through the economic connection must have a substantial influence in a Swedish business to have a substantial connection to Sweden. Just to have a substantial influence, not derived from an economic possession, in a Swedish business is by other means not sufficient in this aspect. By cases from the Supreme Administrative Court in Sweden it is possible to deduct that the most common economic connection is direct or indirect shareholding. Generally possessions of ten percent of the shares suffice without regards to share of neither votes nor capital. However a more generous attitude can be found towards persons with shares in companies with a more scattered ownership structure or with a dominant owner such as a listed company, compared to family businesses and companies with a few close owners. The importance of other possessions is limited to comprise those who implicate a substantial influence in the business, but in terms of commercial properties the actual property value is also of importance. By newly settled cases from primarily the administrative court of appeals a view corresponding with the one set out by the Supreme Administrative Court, can be deducted. 

In relation to the other connection factors a greater economic connection to Sweden of about ten percent is equivalent to keeping the permanent residence in Sweden when leaving the country. This will generally implicate a substantial connection to Sweden. The third of the more powerful connection factors, the family, is not frequented and analyzed by the court to that extent that it is possible make a deduction of its relation to economic connection. Other connection factors do usually value less important than economic connections.

It should be duly noted that the Supreme Administrative Courts arguments in many cases are scanty why it is hard to make precise deduction about many factors. Nevertheless the legislation in terms of the economic connection must be, foremost with regards to the opportunity of preliminary rulings, considered satisfactory and aspire confidence.},
  author       = {Karlsson, Erik},
  keyword      = {skatterätt},
  language     = {swe},
  note         = {Student Paper},
  title        = {Väsentlig anknytning – betydelsen av ekonomisk anknytning till Sverige},
  year         = {2011},
}