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Skattefrihetsgrunder för svenska sjömän på fartyg med utlandsflagg

Stale, Henrik LU (2012) JUR092 20112
Department of Law
Abstract (Swedish)
Sjömansyrket är till karaktären ett speciellt yrke där en grundförutsättning är att arbetstagare rör sig över nationsgränser. Genom arbetets natur och dess globala prägel har det historiskt varit ett yrke som särskiljts från den normala inkomstbeskattningen och varit föremål för undantagsregler. Både konkurrensskäl och kolliderande beskattningsanspråk från olika stater är bidragande orsaker till denna särreglering. Denna uppsats behandlar en specifik typ av arbetstagare bland sjömän, nämligen svenska sjömän som arbetar på utlandsflaggade fartyg. Det är en definierad grupp arbetstagare som omfattas av en undantagsregel från den normala obegränsade skattskyldigheten. Denna regel återfinns i 3:12 IL och i lagtexten stadgas fyra kriterier för... (More)
Sjömansyrket är till karaktären ett speciellt yrke där en grundförutsättning är att arbetstagare rör sig över nationsgränser. Genom arbetets natur och dess globala prägel har det historiskt varit ett yrke som särskiljts från den normala inkomstbeskattningen och varit föremål för undantagsregler. Både konkurrensskäl och kolliderande beskattningsanspråk från olika stater är bidragande orsaker till denna särreglering. Denna uppsats behandlar en specifik typ av arbetstagare bland sjömän, nämligen svenska sjömän som arbetar på utlandsflaggade fartyg. Det är en definierad grupp arbetstagare som omfattas av en undantagsregel från den normala obegränsade skattskyldigheten. Denna regel återfinns i 3:12 IL och i lagtexten stadgas fyra kriterier för undantag för skattskyldighet.

Dessa fyra rekvisit har orsakat tolkningsproblem vid lagtillämpningen och för de enskilda skattesubjekten, sjömännen ifråga, har stor osäkerhet och oförutsägbarhet rått avseende skattskyldigheten. Klargörande praxis har krävts och det har lett till rättsavgöranden som bland annat har utmynnat i att Skatteverket ändrat ett av sina ställningstaganden. Vid rättstillämpningen har förarbetena haft en central roll i lagtolkningen vilket ligger i linje med svensk rättskällehierarki. Implementeringen av förarbetenas uttalande vid lagtolkningen har resulterat i att några rekvisit och deras innebörd har klargjorts medan något fortfarande kvarstår som oklart. Vad som omfattas av kriteriet ”oceanfart” och begreppets utsträckning har besvarats tydligt och lett till att Skatteverkets initiala tolkning angående beräkningen av oceanfart har fått revideras. Däremot har ”huvudsaklighetskriteriet” inte specificerats närmare än de i förarbetena angivna ”ca 75%”, en i mitt tycke olämplig formulering som inbjuder till osäkerhet. ”Anställning ombord ett utländskt fartyg” har till vissa delar definierats men utifrån de uttalanden som gjorts i praxis förefaller viss osäkerhet råda också hos lagtolkaren. Kriteriet om 183 dagars vistelse utomlands är klart och koncist formulerat i lagtexten och har inte förorsakat problem vid lagtillämpningen vilket visar vikten av att försöka formulera lagtext på ett lättillgängligt och tydligt sätt.

Svårigheten att förstå och tolka lagtexten för den enskilda sjömannen är uppenbar. Frågan om hur insatt det individuella skattesubjektet kan förväntas vara uppkommer och det påverkar problemställningar och konsekvenser såsom skattetillägg och eftertaxering. Min froma förhoppning är att denna sammanställning kan hjälpa någon i förståelsen av 3:12 IL. (Less)
Abstract
The seaman profession is by nature a special trade where a basic requirement is that employees move themselves over national borders. By the nature of the work and its global character it has historically been a profession that has been separated from normal income taxation and has been subject to exemption rules. Both competitive reasons and colliding taxation claims from different nations are contributing factors to this special treatment in taxation matters. This paper deals with a specific group of employees among seamen, namely Swedish mariners working on foreign-flagged vessels. This is a defined group of workers covered by an exception rule from the normal unlimited taxation liability. This rule is found in 3:12 IL and four criteria... (More)
The seaman profession is by nature a special trade where a basic requirement is that employees move themselves over national borders. By the nature of the work and its global character it has historically been a profession that has been separated from normal income taxation and has been subject to exemption rules. Both competitive reasons and colliding taxation claims from different nations are contributing factors to this special treatment in taxation matters. This paper deals with a specific group of employees among seamen, namely Swedish mariners working on foreign-flagged vessels. This is a defined group of workers covered by an exception rule from the normal unlimited taxation liability. This rule is found in 3:12 IL and four criteria are laid down in the law, that give exception from the taxation obligation.
These four requirements have caused interpretation problems in the application of the law and for the individual seamen in question much uncertainty and unpredictability have prevailed regarding the taxation liability. Clarifying practice has been demanded and this has led to court decisions that have resulted in that The Swedish Taxation Agency (Skatteverket) has changed one of its conclusions. At the legal application the preparatory works have had a central role in the interpretation of the law which is in line with Swedish law source hierarchy. The implementation of the statements in the preparatory works has resulted in some criteria and their significance having been clarified while other still remain unclear.
What is covered by the criterion of “vessels in intercontinental traffic” (oceanfart) and the extent of the concept has been answered clearly and led to the Tax Agency's initial interpretation regarding the calculation of the intercontinental traffic having been audited. However the main objectivity criterion (“huvudsaklighetskriteriet”) has not been specified closer than the "approximately 75 %" which have been stated in the preparatory works, in my opinion an unfortunate wording that leads to uncertainty. ”Employment onboard a foreign vessel” has by some means been defined but, according to the statements, in practice it appears that some uncertainty seems to be at hand even for the interpreter of the law. The criterion about 183 days abroad is clearly and concisely defined and has not caused any problems when practicing the law, which shows the importance of trying to formulate law texts in an accessible and legible manner.
The difficulties in understanding and interpreting the law for the individual seaman are evident. The question arises; how involved is the tax subject supposed to be? How does this affect the problems involved and the consequences such as taxation amendment and supplementary taxation? My humble hope is that this synthesis can help someone in the understanding of 3:12 IL. (Less)
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author
Stale, Henrik LU
supervisor
organization
alternative title
Legal bases for tax exemption for Swedish mariners on foreign-flagged vessels
course
JUR092 20112
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
skatterätt, sjörätt
language
Swedish
id
2338860
date added to LUP
2012-03-14 10:32:48
date last changed
2012-03-14 10:32:48
@misc{2338860,
  abstract     = {The seaman profession is by nature a special trade where a basic requirement is that employees move themselves over national borders. By the nature of the work and its global character it has historically been a profession that has been separated from normal income taxation and has been subject to exemption rules. Both competitive reasons and colliding taxation claims from different nations are contributing factors to this special treatment in taxation matters. This paper deals with a specific group of employees among seamen, namely Swedish mariners working on foreign-flagged vessels. This is a defined group of workers covered by an exception rule from the normal unlimited taxation liability. This rule is found in 3:12 IL and four criteria are laid down in the law, that give exception from the taxation obligation.
These four requirements have caused interpretation problems in the application of the law and for the individual seamen in question much uncertainty and unpredictability have prevailed regarding the taxation liability. Clarifying practice has been demanded and this has led to court decisions that have resulted in that The Swedish Taxation Agency (Skatteverket) has changed one of its conclusions. At the legal application the preparatory works have had a central role in the interpretation of the law which is in line with Swedish law source hierarchy. The implementation of the statements in the preparatory works has resulted in some criteria and their significance having been clarified while other still remain unclear. 
What is covered by the criterion of “vessels in intercontinental traffic” (oceanfart) and the extent of the concept has been answered clearly and led to the Tax Agency's initial interpretation regarding the calculation of the intercontinental traffic having been audited. However the main objectivity criterion (“huvudsaklighetskriteriet”) has not been specified closer than the "approximately 75 %" which have been stated in the preparatory works, in my opinion an unfortunate wording that leads to uncertainty.  ”Employment onboard a foreign vessel” has by some means been defined but, according to the statements, in practice it appears that some uncertainty seems to be at hand even for the interpreter of the law. The criterion about 183 days abroad is clearly and concisely defined and has not caused any problems when practicing the law, which shows the importance of trying to formulate law texts in an accessible and legible manner. 
 The difficulties in understanding and interpreting the law for the individual seaman are evident. The question arises; how involved is the tax subject supposed to be? How does this affect the problems involved and the consequences such as taxation amendment and supplementary taxation? My humble hope is that this synthesis can help someone in the understanding of 3:12 IL.},
  author       = {Stale, Henrik},
  keyword      = {skatterätt,sjörätt},
  language     = {swe},
  note         = {Student Paper},
  title        = {Skattefrihetsgrunder för svenska sjömän på fartyg med utlandsflagg},
  year         = {2012},
}