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Näringsfastighet eller privatbostadsfastighet? Gränsdragningen vid den skatterättsliga klassificeringen av fastigheter.

Lönn, Mattias LU (2012) JURM01 20121
Department of Law
Abstract (Swedish)
Skatterättsliga klassificeringen av fastigheter påverkar inkomstslag, avdragsrätt, kapitalvinstbeskattning, beskattningstidpunkt, skattereserveringar, sociala avgifter och förmåner. Klassificeringen kan påverka skattesatsen avsevärt.

En fastighet klassificeras i regel som antingen privatbostadsfastighet eller näringsfastighet. Reglerna återfinnes i IL 2 kap. med en del hänvisningar till FTL. Bedömningen grundar sig på fastighetens ägande, karaktär och användning. Privatbostadsfastigheter är småhus, vilka till övervägande del (50 %) användes av fastighetsägaren eller dennes närstående som privatbostad. Alla fastigheter vilka inte är privatbostadsfastighet klassificeras som näringsfastighet. Fastigheter ägda av en juridisk person förutom... (More)
Skatterättsliga klassificeringen av fastigheter påverkar inkomstslag, avdragsrätt, kapitalvinstbeskattning, beskattningstidpunkt, skattereserveringar, sociala avgifter och förmåner. Klassificeringen kan påverka skattesatsen avsevärt.

En fastighet klassificeras i regel som antingen privatbostadsfastighet eller näringsfastighet. Reglerna återfinnes i IL 2 kap. med en del hänvisningar till FTL. Bedömningen grundar sig på fastighetens ägande, karaktär och användning. Privatbostadsfastigheter är småhus, vilka till övervägande del (50 %) användes av fastighetsägaren eller dennes närstående som privatbostad. Alla fastigheter vilka inte är privatbostadsfastighet klassificeras som näringsfastighet. Fastigheter ägda av en juridisk person förutom dödsbo klassificeras som näringsfastighet.

I verkligheten förekommer en mängd konstellationer vilket inte speglas av lagtexten. Trots att syftet var enkelhet blev resultatet en ovanligt komplicerad lagstiftning att tillämpa. Framförallt fallen med ett delat ägande torde vara särskilt vanligt förekommande. De borde regleras tydligare än idag.

Följande fall medför oklarheter och bör regleras vidare:
• Fritidshus som är uthyrt större delen av året
• Uppdelade byggnadskroppar
• Delat ägande 50/50 av enfamiljshus med olika användning
• Tvåfamiljshus med en dominerande majoritetsägare
• Fastighet med juridisk person som minoritetsägare

Genom att göra separata bedömningar på delägarnivå anser jag att de flesta gränsdragningsproblem vid delat ägande av byggnader kan undanröjas. Av enkelhets skäl kan fastigheter klassificeras som antingen eller för varje ägarandel. Däremot skall vardera andelen av fastigheten kunna klassificeras på olika sätt. Samtidigt som en företagare med lokaler i sin privatbostad ej kan dela denna i en privatbostads- och en näringsfastighetsdel.

Dagens bestämmelser är väldigt restriktiva vad gäller delad användning i tiden. Min åsikt är att hänsyn bör tas till ett delat användande i tiden. Kan en fastighetsägare påvisa att avsikt inte finns att nyttja en fastighet större delen av året borde det spela roll vid bedömningen. Jag föreslår att en byggnadskropp skall kunna räknas som två byggnader så länge delningen är tillräckligt tydlig. Oavsett om denna uppdelning är vertikal eller horisontell. (Less)
Abstract
The Swedish taxation legal classification of properties affects type of incomes, deduction right, capital gains taxation, time of taxation, tax reservations and employee benefits. The classification can significantly affect the rate of taxation.

A property is as a rule classified as either private residential or business property. The regulation is found in the IL Chapter 2. and in FTL. The assessment is based on ownership, character and use of the property. Private residential properties are single-family homes, which are predominantly (50%) used by the property owner or his relatives as a private residence. All properties which are not private residential properties are classified as commercial properties. Real estate owned by an... (More)
The Swedish taxation legal classification of properties affects type of incomes, deduction right, capital gains taxation, time of taxation, tax reservations and employee benefits. The classification can significantly affect the rate of taxation.

A property is as a rule classified as either private residential or business property. The regulation is found in the IL Chapter 2. and in FTL. The assessment is based on ownership, character and use of the property. Private residential properties are single-family homes, which are predominantly (50%) used by the property owner or his relatives as a private residence. All properties which are not private residential properties are classified as commercial properties. Real estate owned by an entity other than a decedent estate is classified as commercial property.

In reality, there are a big variety of configurations, which is not reflected in the legal text. Despite that the lawgiver’s purpose was simplicity the regulation is an unusually complex legalization to apply. In particular the cases of a shared ownership should be quite common. These cases should be regulated more clearly than at present time.

I have found the following cases involve ambiguities and should be regulated further:
• Houses are leased most of the year
• Split bodies of the buildings
• Single-family houses with shared ownership by 50/50 and with different uses
• Two-family houses with a dominant majority owner
• Property with a juridical person as a minority owner

By making separate assessments of each share I believe that most demarcation problems caused by shared ownership of the buildings could be eliminated. For the cause of simplicity each property share should be classified as either private residential or commercial property. However, each share of the property could independently be classified in various ways. While the cause of an entrepreneur with premises in its private residence may not split his residence in different parts, the whole building would be classified as either private residential or commercial property.

Today's rules are very restrictive in respect to sharing in time. My opinion is that account should be taken of a divided using in time. In the case that a property owner can proof his intention of not occupying a property greater part of the year, it should play a role in the assessment. I also suggest that a building's body should be able to be counted as two buildings, as long as the demerger is sufficiently clear. Whether this division is vertical or horizontal should not make any difference. (Less)
Please use this url to cite or link to this publication:
author
Lönn, Mattias LU
supervisor
organization
alternative title
Commercial property or private residential property?
course
JURM01 20121
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
Skatterätt, Fastighetsbeskattning, Fastigheter, Skatterättsliga klassificeringen av fastigheter, Näringsfastighet, Privatbostadsfastighet, Law of taxation, Swedish taxation law, Swedish tax legislation, land taxation, real estate taxation, property tax
language
Swedish
id
2340488
date added to LUP
2012-05-29 15:05:41
date last changed
2012-05-29 15:05:41
@misc{2340488,
  abstract     = {The Swedish taxation legal classification of properties affects type of incomes, deduction right, capital gains taxation, time of taxation, tax reservations and employee benefits. The classification can significantly affect the rate of taxation.

A property is as a rule classified as either private residential or business property. The regulation is found in the IL Chapter 2. and in FTL. The assessment is based on ownership, character and use of the property. Private residential properties are single-family homes, which are predominantly (50%) used by the property owner or his relatives as a private residence. All properties which are not private residential properties are classified as commercial properties. Real estate owned by an entity other than a decedent estate is classified as commercial property.

In reality, there are a big variety of configurations, which is not reflected in the legal text. Despite that the lawgiver’s purpose was simplicity the regulation is an unusually complex legalization to apply. In particular the cases of a shared ownership should be quite common. These cases should be regulated more clearly than at present time.

I have found the following cases involve ambiguities and should be regulated further:
• Houses are leased most of the year
• Split bodies of the buildings
• Single-family houses with shared ownership by 50/50 and with different uses
• Two-family houses with a dominant majority owner
• Property with a juridical person as a minority owner

By making separate assessments of each share I believe that most demarcation problems caused by shared ownership of the buildings could be eliminated. For the cause of simplicity each property share should be classified as either private residential or commercial property. However, each share of the property could independently be classified in various ways. While the cause of an entrepreneur with premises in its private residence may not split his residence in different parts, the whole building would be classified as either private residential or commercial property.

Today's rules are very restrictive in respect to sharing in time. My opinion is that account should be taken of a divided using in time. In the case that a property owner can proof his intention of not occupying a property greater part of the year, it should play a role in the assessment. I also suggest that a building's body should be able to be counted as two buildings, as long as the demerger is sufficiently clear. Whether this division is vertical or horizontal should not make any difference.},
  author       = {Lönn, Mattias},
  keyword      = {Skatterätt,Fastighetsbeskattning,Fastigheter,Skatterättsliga klassificeringen av fastigheter,Näringsfastighet,Privatbostadsfastighet,Law of taxation,Swedish taxation law,Swedish tax legislation,land taxation,real estate taxation,property tax},
  language     = {swe},
  note         = {Student Paper},
  title        = {Näringsfastighet eller privatbostadsfastighet? Gränsdragningen vid den skatterättsliga klassificeringen av fastigheter.},
  year         = {2012},
}