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Beskattning vid kvalificerade fusioner - särskilt om tillämpningsområdet enligt den svenska implementeringen

Nittby, Gustav LU (2012) JURM02 20112
Department of Law
Abstract (Swedish)
Institutet fusioner är en typ av sammanslagningar av företag. Den här uppsatsen tar sikte på den typen av sammanslagningar som definieras som fusioner enligt svensk inkomstskatterätt. Fusioner är enligt Inkomstskattelag (1999:1229) IL ombildningar där samtliga tillgångar och skulder och andra förpliktelser hos ett företag ska tas över av ett annat företag och det överlåtande företaget ska upplösas utan likvidation. Regelverket rörande fusioner är ett av de få områden inom den direkta beskattningens område som har harmoniserats på EU-nivå, genom fusionsdirektivet, direktiv 2009/133. Fusioner som omfattas av direktivet benämns enligt den svenska implementeringen kvalificerade fusioner. Då en omstrukturering kan klassificeras som en... (More)
Institutet fusioner är en typ av sammanslagningar av företag. Den här uppsatsen tar sikte på den typen av sammanslagningar som definieras som fusioner enligt svensk inkomstskatterätt. Fusioner är enligt Inkomstskattelag (1999:1229) IL ombildningar där samtliga tillgångar och skulder och andra förpliktelser hos ett företag ska tas över av ett annat företag och det överlåtande företaget ska upplösas utan likvidation. Regelverket rörande fusioner är ett av de få områden inom den direkta beskattningens område som har harmoniserats på EU-nivå, genom fusionsdirektivet, direktiv 2009/133. Fusioner som omfattas av direktivet benämns enligt den svenska implementeringen kvalificerade fusioner. Då en omstrukturering kan klassificeras som en kvalificerad fusion ska den omedelbara kapitalvinstbeskattningen uppskjutas till dess tillgångarna avyttras eller ingår i en skattegrundande transaktion. Vidare inträder det övertagande bolaget i det överlåtande bolagets skattemässiga situation.

För att reglerna om kvalificerade fusioner ska vara tillämpliga uppställer IL 37 kap. respektive fusionsdirektivet ett antal krav. Det fordras först och främst att det överlåtande bolaget före fusionen är skattskyldigt för åtminstone en del av verksamheten. Det övertagande företaget ska ha en korresponderande skattskyldighet. Rekvisitet undantar bl.a. vissa typer av gränsöverskridande fusioner. Vidare gäller att enbart vissa typer av bolag kan delta i en kvalificerad fusion. Dessa är uppräknade i en bilaga till fusionsdirektivet. Den svenska lagen skiljer sig här från fusionsdirektivet, eftersom särskilda regler gäller för privatbostadsföretag. Den svenska lagstiftningen skiljer sig även från fusionsdirektivet i ett annat avseende nämligen det faktum att den uppställer krav på att det sammanlagda beskattningsåret för det överlåtande respektive det övertagande bolaget inte får överstiga 18 månader. Skatteflyktsreglerna får anses sätta gränsen för regelverkets tillämpningsområde. Fusionsdirektivet innehåller särskilda regler rörande skatteflykt. I Sverige gäller den allmänna skatteflyktslagen även för fusioner.

De associationsrättsliga reglerna måste även beaktas på detta område. Exempelvis finns inga skatterättsliga regler rörande fusionsvederlagets karaktär enligt den svenska implementeringen. Enligt aktiebolagslagen (och fusionsdirektivet) finns däremot krav på förhållandet mellan kontantandelen och andelen värdepapper. En annan sida av fusioner är den konkurrensrättsliga regleringen.

För att belysa när reglerna rörande uppskjuten beskattning är tillämpliga räcker det inte att studera nationell rätt isolerat. Hänsyn måste även tas till direktivet och i vissa sammanhang även till primärrätten. Så är exempelvis fallet med kravet på skattskyldighet, som strikt tillämpat kan föranleda uttagsbeskattning samt underlåtenhet att beakta underskott. (Less)
Abstract
The institute of mergers is a certain way of restructuring companies. This thesis aims to discuss mergers that are captured by the State Income Tax Act (SITA). Mergers are according to SITA restructurings, where all assets and liabilities and other obligations, belonging to one company are being transferred to another company and the transferring company is dissolved without liquidation. The framework regarding mergers is one of the few fields of the law, regarding direct taxation, which has been harmonized, through directive 2009/133. Mergers which are captured by the directive are according to the Swedish implementation labeled as qualified mergers. Provided a merger is qualified as such, the immediate capital gain tax shall be deferred... (More)
The institute of mergers is a certain way of restructuring companies. This thesis aims to discuss mergers that are captured by the State Income Tax Act (SITA). Mergers are according to SITA restructurings, where all assets and liabilities and other obligations, belonging to one company are being transferred to another company and the transferring company is dissolved without liquidation. The framework regarding mergers is one of the few fields of the law, regarding direct taxation, which has been harmonized, through directive 2009/133. Mergers which are captured by the directive are according to the Swedish implementation labeled as qualified mergers. Provided a merger is qualified as such, the immediate capital gain tax shall be deferred until the assets have finally been divested or been subject to any other transaction, which is subject to taxation. Furthermore, the receiving company enters into the transferring company´s position for tax purposes.

In order for the rules regarding qualified mergers to be applicable, SITA chapter 37 and the merger directive enumerate a number of conditions that have to be met. First and foremost, it is required that the transferring company previous of the merger, is liable to income tax for at least a part of the business. The receiving company must be subject to a corresponding tax liability. This requirement excludes inter alia some kinds of cross-border mergers. Furthermore, only certain company forms may participate in a qualified merger. These are enumerated in an appendix to the directive. The Swedish law differs in this respect from the directive, because special rules apply to private dwelling companies. The Swedish implementation also differs from the merger directive since it puts forth a requirement that the total period of time for the tax year may not exceed 18 months. The rules concerning tax avoidance could be perceived to set the borderline for the ambit of the rules. The merger directive contains special rules for tax avoidance. In Sweden, the general law against tax evasion also applies to mergers.

The corporate rules in this field of the law must also be taken into account. For instance there are no tax rules regarding the character of the merger payment pursuant to the Swedish implementation. Pursuant to the Companies Act (and the merger directive) there is a requirement regarding the proportion between the amount of cash payment and the amount of securities. Another side of mergers is competition law.

In order to shed light when the rules regarding deferred taxation are applicable, it does not suffice to scrutinize national law isolated. Account must also be taken to the directive and in certain situations primary EU law. That is e.g. the case regarding the provision of tax liability, which strictly applied could induce exit taxation and negligence to take deficits into account. (Less)
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author
Nittby, Gustav LU
supervisor
organization
alternative title
Taxation of qualified mergers - specially the ambit pursuant to the Swedish implementation
course
JURM02 20112
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
Skatterätt
language
Swedish
id
2275506
date added to LUP
2012-02-17 14:28:13
date last changed
2012-02-17 14:28:13
@misc{2275506,
  abstract     = {The institute of mergers is a certain way of restructuring companies. This thesis aims to discuss mergers that are captured by the State Income Tax Act (SITA). Mergers are according to SITA restructurings, where all assets and liabilities and other obligations, belonging to one company are being transferred to another company and the transferring company is dissolved without liquidation. The framework regarding mergers is one of the few fields of the law, regarding direct taxation, which has been harmonized, through directive 2009/133. Mergers which are captured by the directive are according to the Swedish implementation labeled as qualified mergers. Provided a merger is qualified as such, the immediate capital gain tax shall be deferred until the assets have finally been divested or been subject to any other transaction, which is subject to taxation. Furthermore, the receiving company enters into the transferring company´s position for tax purposes. 

In order for the rules regarding qualified mergers to be applicable, SITA chapter 37 and the merger directive enumerate a number of conditions that have to be met. First and foremost, it is required that the transferring company previous of the merger, is liable to income tax for at least a part of the business. The receiving company must be subject to a corresponding tax liability. This requirement excludes inter alia some kinds of cross-border mergers. Furthermore, only certain company forms may participate in a qualified merger. These are enumerated in an appendix to the directive. The Swedish law differs in this respect from the directive, because special rules apply to private dwelling companies. The Swedish implementation also differs from the merger directive since it puts forth a requirement that the total period of time for the tax year may not exceed 18 months. The rules concerning tax avoidance could be perceived to set the borderline for the ambit of the rules. The merger directive contains special rules for tax avoidance. In Sweden, the general law against tax evasion also applies to mergers.

The corporate rules in this field of the law must also be taken into account. For instance there are no tax rules regarding the character of the merger payment pursuant to the Swedish implementation. Pursuant to the Companies Act (and the merger directive) there is a requirement regarding the proportion between the amount of cash payment and the amount of securities. Another side of mergers is competition law.

In order to shed light when the rules regarding deferred taxation are applicable, it does not suffice to scrutinize national law isolated. Account must also be taken to the directive and in certain situations primary EU law. That is e.g. the case regarding the provision of tax liability, which strictly applied could induce exit taxation and negligence to take deficits into account.},
  author       = {Nittby, Gustav},
  keyword      = {Skatterätt},
  language     = {swe},
  note         = {Student Paper},
  title        = {Beskattning vid kvalificerade fusioner - särskilt om tillämpningsområdet enligt den svenska implementeringen},
  year         = {2012},
}