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Utdelningsbeskattning vid uttagsbeskattning eller vägrat kostnadsavdrag

Johnsen, Christoffer LU (2012) JURM02 20122
Department of Law
Abstract (Swedish)
Arbetet behandlar utdelningsbeskattningens omfattning, främst vid transaktioner som aktualiserar uttagsbeskattning, men även vid transaktioner där kostnadsavdrag inte medges. Bakgrunden är att HFD under 2004 lämnade två avgöranden där prövningen avsåg huruvida utdelnings-beskattning skulle ske vid två olika transaktioner som innebar uttags-beskattningssituationer. Det första avgörandet avsåg en underprisöverlåtelse av andelar i ett kommanditbolag mellan två aktiebolag, medan det andra avgörandet rörde en underprisöverlåtelse av aktier och fastigheter mellan två aktiebolag. HFD ansåg att utdelningsbeskattning skulle ske i bägge situationerna. Genom avgörandena etablerades ett antal principer för när utdelningsbeskattning ska ske vid... (More)
Arbetet behandlar utdelningsbeskattningens omfattning, främst vid transaktioner som aktualiserar uttagsbeskattning, men även vid transaktioner där kostnadsavdrag inte medges. Bakgrunden är att HFD under 2004 lämnade två avgöranden där prövningen avsåg huruvida utdelnings-beskattning skulle ske vid två olika transaktioner som innebar uttags-beskattningssituationer. Det första avgörandet avsåg en underprisöverlåtelse av andelar i ett kommanditbolag mellan två aktiebolag, medan det andra avgörandet rörde en underprisöverlåtelse av aktier och fastigheter mellan två aktiebolag. HFD ansåg att utdelningsbeskattning skulle ske i bägge situationerna. Genom avgörandena etablerades ett antal principer för när utdelningsbeskattning ska ske vid uttagsbeskattningssituationer då fråga är om överlåtelser mellan aktiebolag.
Genom ett avgörande lämnat av HFD 2007 utsträcktes principerna från 2004 års avgöranden till att också vara tillämpliga vid uttagsbeskattnings-situationer där överlåtelsen skedde från ett aktiebolag till en stiftelse.
I detta arbete redogörs för den svenska regleringen av utdelnings-beskattning, dels inom ramen för den civilrättsliga regleringen i ABL, dels den skatterättsliga regleringen i IL. Vidare ges en omfattande översikt över praxis avseende utdelningsbeskattning vid uttagsbeskattningssituationer från slutet av 1980-talet och framåt.
Huvudsyftet med arbetet är att redogöra för utdelningsbeskattningens omfattning vid situationer som aktualiserar uttagsbeskattning alternativt vägrat kostnadsavdrag. Genom HFD:s avgöranden från 2004 och 2007 har en praxis etablerats innebärande att utdelningsbeskattning ska ske, under vissa förutsättningar, vid en underprisöverlåtelse från ett aktiebolag till ett annat aktiebolag eller en stiftelse. Avgörandena och deras innebörd behandlas utförligt i analysen, där jag även utreder hur utdelnings-beskattning ska ske vid likartade transaktioner mellan andra subjekt. Min slutsats är att rättstillämparen tycks tillämpa en systematik närliggande den som framfördes av lagstiftaren i samband med införandet av UPL. Systematiken synes inte enbart göra sig gällande vid transaktioner mellan aktiebolag eller aktiebolag och stiftelser, utan också vid transaktioner mellan andra subjekt. Innebörden av det sagda är att utdelningsbeskattning kan aktualiseras vid transaktioner mellan ett antal olika subjekt vid situationer som aktualiserar uttagsbeskattning eller där kostnadsavdrag inte medges, under vissa förutsättningar som specificeras närmare i min analys.
I analysen förs även en diskussion kring huruvida det går att förena en utdelningsbeskattning i enlighet med den systematik som rättstillämparen synes tillämpa med grundläggande principer för det svenska skattesystemet. Slutsatsen i denna del är att gällande rätt i de allra flesta fall kommer att leda till en enhetlig rättstillämpning förenlig med grunderna för det svenska skattesystemet. (Less)
Abstract
This thesis explores the scope of the Swedish dividend taxation for transactions on the subject of withdrawal taxation, and also as regards transactions where a cost deduction is not allowed. The background study begins with two Swedish Supreme Administrative Court (SAC) decisions from 2004. These cases tried whether dividend taxation should occur at two different transactions regarding withdrawal taxation. The first decision concerned an underpriced transfer of shares in a limited partnership between two limited liability companies (LLC), whereas the second decision concerned an underpriced transfer of shares and properties between two LLCs. The SAC held that dividend taxation should occur in both situations. By its decisions, the SAC has... (More)
This thesis explores the scope of the Swedish dividend taxation for transactions on the subject of withdrawal taxation, and also as regards transactions where a cost deduction is not allowed. The background study begins with two Swedish Supreme Administrative Court (SAC) decisions from 2004. These cases tried whether dividend taxation should occur at two different transactions regarding withdrawal taxation. The first decision concerned an underpriced transfer of shares in a limited partnership between two limited liability companies (LLC), whereas the second decision concerned an underpriced transfer of shares and properties between two LLCs. The SAC held that dividend taxation should occur in both situations. By its decisions, the SAC has established a number of principles for deciding when dividend tax is due on transactions between LLCs concerning withdrawal taxation.
Due to a decision made by the SAC in 2007, the principles established in the 2004 cases were extended to be applicable to similar situations, such as where the transfer was made from a LLC to a trust.
This thesis describes the Swedish regulation of dividend taxation within the scope of the Swedish civil law and the Swedish tax legislation. Furthermore, it provides a comprehensive overview of the custom regarding dividend taxation in situations concerning withdrawal taxation from the late 1980’s and onwards.
The main purpose of this thesis is to give an account of the Swedish dividend taxation for situations regarding withdrawal taxation or refused cost deduction. Due to the decisions given by the SAC in 2004 and 2007, it has been established that dividend taxation, under certain conditions, shall occur for underpriced transfers from one LLC to another LLC or to a trust. The decisions and their implications are extensively discussed within the analysis, where it is also examined whether dividend taxation shall occur for similar transactions between other entities. The conclusion is that the SAC seems to apply a systematic approach, very much similar to the approach expressed by the legislator in connection with the introduction of the Swedish tax legislation on transfers of assets to a price below the market price. The method does not only seem to apply to transactions between LLCs, or transactions between a LLC and a trust, but also to transactions between other entities as well. The implication of what has been said is that dividend taxation, under certain conditions specified in more detail in the analysis, may occur for transactions between a number of different entities, where the circumstances concern withdrawal taxation or where a cost deduction is not allowed.
Within the analysis, it is also examined whether it is possible to combine dividend taxation in accordance with the systematic approach that the SAC seems to apply with the fundamental principles of the Swedish tax legislation. The conclusion is that the current law in most cases will lead to a uniform application of the law consistent with the fundamental principles of the Swedish tax legislation. (Less)
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author
Johnsen, Christoffer LU
supervisor
organization
alternative title
Dividend taxation in situations regarding withdrawal taxation or refused cost deduction
course
JURM02 20122
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
skatterätt, utdelning, uttag, utdelningsbeskattning, uttagsbeskattning, underprisöverlåtelser, omstruktureringar, sponsring, kostnadsavdrag
language
Swedish
id
3350208
date added to LUP
2013-01-28 13:13:25
date last changed
2013-01-28 13:13:25
@misc{3350208,
  abstract     = {This thesis explores the scope of the Swedish dividend taxation for transactions on the subject of withdrawal taxation, and also as regards transactions where a cost deduction is not allowed. The background study begins with two Swedish Supreme Administrative Court (SAC) decisions from 2004. These cases tried whether dividend taxation should occur at two different transactions regarding withdrawal taxation. The first decision concerned an underpriced transfer of shares in a limited partnership between two limited liability companies (LLC), whereas the second decision concerned an underpriced transfer of shares and properties between two LLCs. The SAC held that dividend taxation should occur in both situations. By its decisions, the SAC has established a number of principles for deciding when dividend tax is due on transactions between LLCs concerning withdrawal taxation.
 Due to a decision made by the SAC in 2007, the principles established in the 2004 cases were extended to be applicable to similar situations, such as where the transfer was made from a LLC to a trust.
 This thesis describes the Swedish regulation of dividend taxation within the scope of the Swedish civil law and the Swedish tax legislation. Furthermore, it provides a comprehensive overview of the custom regarding dividend taxation in situations concerning withdrawal taxation from the late 1980’s and onwards.
 The main purpose of this thesis is to give an account of the Swedish dividend taxation for situations regarding withdrawal taxation or refused cost deduction. Due to the decisions given by the SAC in 2004 and 2007, it has been established that dividend taxation, under certain conditions, shall occur for underpriced transfers from one LLC to another LLC or to a trust. The decisions and their implications are extensively discussed within the analysis, where it is also examined whether dividend taxation shall occur for similar transactions between other entities. The conclusion is that the SAC seems to apply a systematic approach, very much similar to the approach expressed by the legislator in connection with the introduction of the Swedish tax legislation on transfers of assets to a price below the market price. The method does not only seem to apply to transactions between LLCs, or transactions between a LLC and a trust, but also to transactions between other entities as well. The implication of what has been said is that dividend taxation, under certain conditions specified in more detail in the analysis, may occur for transactions between a number of different entities, where the circumstances concern withdrawal taxation or where a cost deduction is not allowed. 
 Within the analysis, it is also examined whether it is possible to combine dividend taxation in accordance with the systematic approach that the SAC seems to apply with the fundamental principles of the Swedish tax legislation. The conclusion is that the current law in most cases will lead to a uniform application of the law consistent with the fundamental principles of the Swedish tax legislation.},
  author       = {Johnsen, Christoffer},
  keyword      = {skatterätt,utdelning,uttag,utdelningsbeskattning,uttagsbeskattning,underprisöverlåtelser,omstruktureringar,sponsring,kostnadsavdrag},
  language     = {swe},
  note         = {Student Paper},
  title        = {Utdelningsbeskattning vid uttagsbeskattning eller vägrat kostnadsavdrag},
  year         = {2012},
}