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När bedrivs yrkesmässig handel med fastigheter i skatterättsligt hänseende?

Helgesson, Oskar LU (2011) JURM01 20111
Department of Law
Abstract (Swedish)
Ur beskattningssynpunkt har det stor betydelse huruvida en verksamhet anses utgöra handel med fastigheter eller inte. Om så är fallet bedrivs näringsverksamhet, och verksamheten träffas av specialreglerna i 27 kap. IL, varpå tillgångarna klassificeras som lagertillgångar. Det påverkar i sin tur dotterbolags möjlighet att med avdragsrätt lämna koncernbidrag till moderföretaget. Det har även betydelse för om utdelning ska vara skattepliktig eller inte. Vidare påverkas möjligheten att göra avdrag för förluster vid fastighetsförsäljningar. Medan avdrag beviljas för förluster mot övriga rörelseintäkter när handel med fastigheter bedrivs, får endast förluster kvittas mot vinster på fastigheter när sådan verksamhet inte bedrivs. Reglerna om... (More)
Ur beskattningssynpunkt har det stor betydelse huruvida en verksamhet anses utgöra handel med fastigheter eller inte. Om så är fallet bedrivs näringsverksamhet, och verksamheten träffas av specialreglerna i 27 kap. IL, varpå tillgångarna klassificeras som lagertillgångar. Det påverkar i sin tur dotterbolags möjlighet att med avdragsrätt lämna koncernbidrag till moderföretaget. Det har även betydelse för om utdelning ska vara skattepliktig eller inte. Vidare påverkas möjligheten att göra avdrag för förluster vid fastighetsförsäljningar. Medan avdrag beviljas för förluster mot övriga rörelseintäkter när handel med fastigheter bedrivs, får endast förluster kvittas mot vinster på fastigheter när sådan verksamhet inte bedrivs. Reglerna om näringsbetingade andelar anger att försäljningsvinster på näringsbetingade andelar är skattefria medan förluster inte är avdragsgilla. När ett bolag bedriver handel med fastigheter och äger andelar i fastighetsförvaltande bolag är dock inte innehavet näringsbetingat varför vinsterna istället är skattepliktiga och förlusterna avdragsgilla.

Vid utformningen av 27 kap IL förmådde inte lagstiftaren att skapa en skatte¬mässig definition av begreppet handel med fastigheter. Istället valde lagstiftaren att överlämna åt skattedomstolarna att fastställa var grän¬sen går mellan handel med fastigheter och sådana fastighetstransaktioner som inte ingår som ett led i en näringsverksamhet.

Det går inte att med säkerhet ange när handel med fastigheter är för handen. Skattedomstolarna gör i varje enskilt fall en samlad bedömning av den verksamhet som faktiskt har bedrivits. Av praxis framgår att Högsta förvaltningsdomstolen tar hänsyn till en rad olika omständigheter vid sin bedömning. Domstolen fäster särskild vikt vid antalet köp och försäljningar i förhållande till fastighetsinnehavets storlek samt fastighetsbeståndets omsättningshastighet.

Två principiellt intressanta avgöranden, från Skatterättsnämnden respektive förvaltningsrätten i Göteborg meddelades under maj månad detta år. Gemensamt för avgörandena är att ett tydligt manifesterat omsättningssyfte har bedömts utgöra tillräcklig grund för att klassificera andelar i fastighetsförvaltande bolag som lagertillgångar. Huruvida ett tydligt omsättningssyfte i framtiden kommer att få en självständig betydelse vid skattedomstolarnas bedömning återstår att se. Avgörandena har överklagats och beviljats prövningstillstånd i högre instans.

Kritik kan riktas mot lagstiftaren som inte har förmått att skapa en skattemässig definition av begreppet handel med fastigheter. För att öka transparensen och förbättra förutsebarheten vid bedömningen om handel med fastigheter föreligger, vore det i mitt tycke lämpligt att kodifiera Högsta förvaltningsdomstolens praxis genom att införa en presumtionsregel för när handel med fastigheter ska anses bedriven. (Less)
Abstract
From a tax standpoint, it is of great importance whether a certain activity is considered to be professional real estate trading or not. The Swedish Income Tax Act (inkomstskattelagen) contains special provisions that applies when professional real estate trading is conducted, saying that a company’s assets can be classified as current assets. This will in turn affect a subsidiary’s possibility to provide deductible group contributions to the parent company. It will also affect whether dividend payments are subject to taxation or not. In addition, it will affect the ability to deduct losses on property sales. When professional real estate trading takes place, deduction is granted for losses against other operating income, while losses may... (More)
From a tax standpoint, it is of great importance whether a certain activity is considered to be professional real estate trading or not. The Swedish Income Tax Act (inkomstskattelagen) contains special provisions that applies when professional real estate trading is conducted, saying that a company’s assets can be classified as current assets. This will in turn affect a subsidiary’s possibility to provide deductible group contributions to the parent company. It will also affect whether dividend payments are subject to taxation or not. In addition, it will affect the ability to deduct losses on property sales. When professional real estate trading takes place, deduction is granted for losses against other operating income, while losses may only be offset against gains on real estate assets when such activities are not conducted. The Swedish rules on business-related shares specify that capital gains on business related shares are not subject to taxation while the losses are not deductible. When a company is engaged in professional real estate trading and owns shares in the real estate management company, the holding is not business related and therefore any profits are subject to taxation and any losses are deductable.

When forming the special provisions in the Swedish Income Tax Act legislation, the legislature could not create a tax definition of the concept of professional real estate trading. Instead the legislature chose to entrust to the tax courts to determine what is to be classified as professional real estate trading and what transactions not to be considered part of professional real estate trading.

It is not possible to determine with certainty when professional real estate trading is at hand. In each individual case, the Tax Courts make an overall assessment of the activities actually performed. Case law shows that the Supreme Administrative Court will take into account a variety of circumstances in its assessment. The Court places particular importance to the number of purchases and sales in relation to the size of the total real es-tate property, as well as to the property turnover rate.

Adjudicates from two fundamentally interesting cases were announced from the Tax Board and the County Court in Göteborg in May this year (2011). Common findings of the two cases are that a clearly manifested objective to sell the real estate property has been assessed to provide sufficient basis for classifying the shares in real estate management companies as current as¬sets. It remains to be seen whether a clear sales objective alone will serve as sufficient evidence in the tax court's assessment also in the future. The findings have been appealed and were granted leave to appeal in higher courts.

Criticism can be directed at the legislature that has not been able to create a tax definition of the concept of professional real estate trading. In order to increase transparency and enhance predictability in the assessment of whether professional real estate trading is at hand, it would in my view be appropriate to codify the Supreme Administrative Court's praxis by intro-ducing a presumption rule for when professional real estate trading shall be considered to be performed. (Less)
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author
Helgesson, Oskar LU
supervisor
organization
alternative title
When is professional trading in real estate conducted from a tax standpoint?
course
JURM01 20111
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
Skatterätt
language
Swedish
id
2202164
date added to LUP
2011-11-14 13:27:19
date last changed
2011-11-14 13:27:19
@misc{2202164,
  abstract     = {From a tax standpoint, it is of great importance whether a certain activity is considered to be professional real estate trading or not. The Swedish Income Tax Act (inkomstskattelagen) contains special provisions that applies when professional real estate trading is conducted, saying that a company’s assets can be classified as current assets. This will in turn affect a subsidiary’s possibility to provide deductible group contributions to the parent company. It will also affect whether dividend payments are subject to taxation or not. In addition, it will affect the ability to deduct losses on property sales. When professional real estate trading takes place, deduction is granted for losses against other operating income, while losses may only be offset against gains on real estate assets when such activities are not conducted. The Swedish rules on business-related shares specify that capital gains on business related shares are not subject to taxation while the losses are not deductible. When a company is engaged in professional real estate trading and owns shares in the real estate management company, the holding is not business related and therefore any profits are subject to taxation and any losses are deductable.

When forming the special provisions in the Swedish Income Tax Act legislation, the legislature could not create a tax definition of the concept of professional real estate trading. Instead the legislature chose to entrust to the tax courts to determine what is to be classified as professional real estate trading and what transactions not to be considered part of professional real estate trading.

It is not possible to determine with certainty when professional real estate trading is at hand. In each individual case, the Tax Courts make an overall assessment of the activities actually performed. Case law shows that the Supreme Administrative Court will take into account a variety of circumstances in its assessment. The Court places particular importance to the number of purchases and sales in relation to the size of the total real es-tate property, as well as to the property turnover rate.

Adjudicates from two fundamentally interesting cases were announced from the Tax Board and the County Court in Göteborg in May this year (2011). Common findings of the two cases are that a clearly manifested objective to sell the real estate property has been assessed to provide sufficient basis for classifying the shares in real estate management companies as current as¬sets. It remains to be seen whether a clear sales objective alone will serve as sufficient evidence in the tax court's assessment also in the future. The findings have been appealed and were granted leave to appeal in higher courts.

Criticism can be directed at the legislature that has not been able to create a tax definition of the concept of professional real estate trading. In order to increase transparency and enhance predictability in the assessment of whether professional real estate trading is at hand, it would in my view be appropriate to codify the Supreme Administrative Court's praxis by intro-ducing a presumption rule for when professional real estate trading shall be considered to be performed.},
  author       = {Helgesson, Oskar},
  keyword      = {Skatterätt},
  language     = {swe},
  note         = {Student Paper},
  title        = {När bedrivs yrkesmässig handel med fastigheter i skatterättsligt hänseende?},
  year         = {2011},
}