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LUND UNIVERSITY LIBRARIES

Inkomstbeskattning av ackord

Ärlemalm, Hilda LU (2013) JURM01 20131
Department of Law
Abstract (Swedish)
Syftet med detta examensarbete är att klargöra vilka skatterättsliga konsekvenser ett ackord får för de personer som omfattas av ackordet.
Ackord är en överenskommelse, som antingen sker frivilligt eller tvångsvis, mellan gäldenären och en eller flera av hans borgenärer. Innebörden är vanligtvis nedsättning av gäldenärens skulder, eventuellt kombinerat med betalningsanstånd eller andra lättnader som exempelvis avser betalningsmetoden. Som ackordsvinst räknas den del av gäldenärens skulder som på grund av ackordsuppgörelsen definitivt upphört gälla.
Det uppkommer inget nytt skattesubjekt vid ackord utom konkurs; ackordsgäldenären är det enda möjliga skattesubjektet.
För gäldenärens del är ackordsvinst enligt fast rättspraxis skattefri,... (More)
Syftet med detta examensarbete är att klargöra vilka skatterättsliga konsekvenser ett ackord får för de personer som omfattas av ackordet.
Ackord är en överenskommelse, som antingen sker frivilligt eller tvångsvis, mellan gäldenären och en eller flera av hans borgenärer. Innebörden är vanligtvis nedsättning av gäldenärens skulder, eventuellt kombinerat med betalningsanstånd eller andra lättnader som exempelvis avser betalningsmetoden. Som ackordsvinst räknas den del av gäldenärens skulder som på grund av ackordsuppgörelsen definitivt upphört gälla.
Det uppkommer inget nytt skattesubjekt vid ackord utom konkurs; ackordsgäldenären är det enda möjliga skattesubjektet.
För gäldenärens del är ackordsvinst enligt fast rättspraxis skattefri, men detta förutsätter att ackordet uppfyller vissa krav. Detta motiveras av att skatteförmågan inte ökar när ackordets enda effekt blir att gäldenärens skuldsättning minskar.
Uppgörelsen ska, oavsett hur denna formellt betecknas, utgöra ett villkorslöst efterskänkande av hela eller delar av gäldenärens skuld. Efterskänkandet ska vara oåterkalleligt och definitivt.
Gäldenären ska vid tillfället för ackordet befinna sig på obestånd. Obestånd föreligger när gäldenären inte kan betala sina förfallande skulder. En tillfällig betalningsoförmåga är inte tillräckligt. Domstolarna gör i detta sammanhang en obeståndsbedömning, där gäldenärens hela ekonomiska situation beaktas och en prognos görs av dennes framtida förutsättningar. I praxis har fastställts att det i princip saknar betydelse hur gäldenären ordnar fram medel till sina förfallande skulder. Det är gäldenären som bär bevisbördan för att visa, eller åtminstone göra sannolikt, att han är på obestånd vid ackordstidpunkten.
Även vinster från underhandsackord omfattas av skattefrihet. Det är rättshandlingens verkliga innebörd som är avgörande; fordringen ska civilrättsligt upphöra genom ackordet.
Om gäldenären och borgenärerna är i intressegemenskap, vilken betingat ackordet, blir ackordsvinsten skattepliktig. Även inom en intressegemenskap kan dock ackordsvinster vara skattefria – under förutsättning att ackordet uteslutande motiverats av affärsmässiga hänsyn.
Gäldenären får inte dra av sina kostnader i samband med ackordsuppgörelsen.
Regleringen av ackordsborgenärernas avdragsrätt för ackordsförluster innebär ett avsteg från reciprocitetsprincipen eftersom gäldenärens ackordsvinst är skattefri. I praktiken skapas en symmetri i beskattningen genom begränsning av gäldenärens rätt till underskottsavdrag. Den mottagna ackordsvinsten reducerar gäldenärens avdrag för inrullat underskott. Om ett aktiebolag är delägare i handelsbolag eller kommanditbolag som erhåller ett ackord är det däremot aktiebolagets underskott som åsyftas.
För borgenärerna innebär ackordet en förlust, då den del av deras fordran som efterges under vissa förutsättningar anses definitivt avyttrad. Villkorslöst ackord är likvärdigt med avyttring, därmed kan avdrag för ackordsförlust medges i inkomstslagen näringsverksamhet och kapital.
Borgenärers kostnader i samband med en ackordsuppgörelse bör, som ett utslag av symmetriprincipen, vara avdragsgilla i inkomstslaget näringsverksamhet.
I inkomstslaget kapital är en ackordsförlust avdragsgill under förutsättning att den är verklig och definitiv, samt att den inte kan anses utgöra en personlig levnadskostnad.
I inkomstslaget näringsverksamhet medges avdrag för borgenärers ackordsförluster i enlighet med de allmänna avdragsreglerna. Enligt rättspraxis upphör den del av en fordran som definitivt eftergetts genom ett ovillkorat ackord. Detta innebär att eftergiften utgör en avyttring av den eftergivna delen av fordran och berättigar till avdrag. Detta grundar avdragsrätt i inkomstslaget näringsverksamhet även för förlust på fordringar som utgör kapitaltillgångar.
Även om det föreligger en intressegemenskap mellan företag kan avdrag för ackordsförlust medges, förutsatt att ackordet inte betingats av denna intressegemenskap. (Less)
Abstract
The purpose of this thesis is to clarify and examine the tax consequences of composition settlements for those persons to whom the arrangement applies.
The various forms of compositions are agreements between a debtor and his creditors, which can be entered into voluntarily or compulsorily depending on the type of composition. The significance of a composition settlement is generally a reduction of the debtor’s amount of debt, possibly in combination with a moratorium or other forms of abatement, e.g. pertaining to the means of payment. The part of the debtor’s debt which finally ceases to exist due to the composition agreement is considered a composition gain.
No new form of management originates from composition settlements outside of... (More)
The purpose of this thesis is to clarify and examine the tax consequences of composition settlements for those persons to whom the arrangement applies.
The various forms of compositions are agreements between a debtor and his creditors, which can be entered into voluntarily or compulsorily depending on the type of composition. The significance of a composition settlement is generally a reduction of the debtor’s amount of debt, possibly in combination with a moratorium or other forms of abatement, e.g. pertaining to the means of payment. The part of the debtor’s debt which finally ceases to exist due to the composition agreement is considered a composition gain.
No new form of management originates from composition settlements outside of bankruptcy; the debtor is the only possible taxpayer. The courts have consistently held that the debtor’s composition gains are tax exempt, provided that the composition complies with certain requirements. This is justified by the fact that the debtor’s tax-paying capacity isn’t augmented by the composition as its only effect is a decrease of the debtor’s amount due.
The arrangement must, regardless of its formal classification, comprise an unconditional – partial or complete - remission of the debtor’s amount due. The remission must be irreversible and definitive.
The debtor must be insolvent at the time of entering into the composition settlement. Insolvency is at hand when the debtor is unable to pay his maturing debts. In this context it is not sufficient that the debtor is temporarily insolvent. The courts make an insolvency assessment, where the debtor’s entire financial situation is taken into consideration and a forward projection is made. It has been established in case-law that it is in principle immaterial how the debtor obtains the means to pay his maturing debts. The debtor also has the burden of proof to demonstrate, or at least demonstrate adequately, that he was in fact insolvent at the time of entering into the composition settlement.
Gains arising from private composition arrangements are also tax-exempt. The real significance of the legal act is a deciding factor; the debt must cease to exist, in accordance with civil law, through the settlement.
If the debtor and the creditors are associated enterprises, and the composition is conditioned by this community of interests, the gains originating from the composition settlement will be considered taxable income. However, gains from a composition will be tax-exempt provided that the composition is conditioned solely by commercial considerations.
The debtor’s expenses in conjunction with the composition settlement are not deductible.
The regulation of the creditors’ right to deduct losses on composition settlements constitutes a deviation from the principle of reciprocity, as the composition debtor’s gains originating from the composition settlement are tax-exempt. In practice symmetry in taxation is achieved by limiting the debtor’s right to offset losses carried forward (these losses are reduced by gains arising from the composition). If a joint-stock company is part-owner in a trading company or a limited partnership company which obtains a composition settlement it is the deficit of the joint-stock company that is limited by these regulations.
For the creditors the composition settlement signifies a loss, as the part of their claims that is remitted is, subject to certain conditions, considered disposed of. Unconditional composition settlements are considered equivalent to disposal, thus a deduction for losses pertaining to compositions are allowed in the (Swedish classification of) revenue types business and capital.
The creditors’ expenses incurred in connection with a composition settlement ought to, as a manifestation of the symmetry principle, be deductible according to the applicable rules for the business revenue type.
Creditors are also allowed to deduct composition losses under the rules for business revenue. According to case-law the part of a claim that is remitted is considered definitively disposed of. This means that the remission is considered to constitute a disposal of the remitted part of the claim and entitling the creditor to deductions according to the aforementioned regulations. This also comprises losses pertaining to capital assets.
According to the rules for capital revenue a composition loss is deductible provided that the loss is real and definitive, and also that it cannot be considered a personal cost of living.
Losses arising from composition settlements may be deductible even if the debtor and creditors are associated enterprises – provided that the composition is not conditioned by this community of interests. (Less)
Please use this url to cite or link to this publication:
author
Ärlemalm, Hilda LU
supervisor
organization
alternative title
Income Tax Consequences of Composition Settlements
course
JURM01 20131
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
Skatterätt, Insolvensrätt, Ackord, Underhandsackord, Tvångsackord, Offentligt ackord, Likvidationsackord, Moratorieackord, Dividendackord, Avvecklingsackord, Prolongationsackord, Avyttringsbegreppet, Insolvensbedömning, Obeståndsbedömning
language
Swedish
id
3909877
date added to LUP
2013-07-02 11:55:17
date last changed
2013-07-02 11:55:17
@misc{3909877,
  abstract     = {The purpose of this thesis is to clarify and examine the tax consequences of composition settlements for those persons to whom the arrangement applies. 
The various forms of compositions are agreements between a debtor and his creditors, which can be entered into voluntarily or compulsorily depending on the type of composition. The significance of a composition settlement is generally a reduction of the debtor’s amount of debt, possibly in combination with a moratorium or other forms of abatement, e.g. pertaining to the means of payment. The part of the debtor’s debt which finally ceases to exist due to the composition agreement is considered a composition gain.
No new form of management originates from composition settlements outside of bankruptcy; the debtor is the only possible taxpayer. The courts have consistently held that the debtor’s composition gains are tax exempt, provided that the composition complies with certain requirements. This is justified by the fact that the debtor’s tax-paying capacity isn’t augmented by the composition as its only effect is a decrease of the debtor’s amount due.
The arrangement must, regardless of its formal classification, comprise an unconditional – partial or complete - remission of the debtor’s amount due. The remission must be irreversible and definitive.
The debtor must be insolvent at the time of entering into the composition settlement. Insolvency is at hand when the debtor is unable to pay his maturing debts. In this context it is not sufficient that the debtor is temporarily insolvent. The courts make an insolvency assessment, where the debtor’s entire financial situation is taken into consideration and a forward projection is made. It has been established in case-law that it is in principle immaterial how the debtor obtains the means to pay his maturing debts. The debtor also has the burden of proof to demonstrate, or at least demonstrate adequately, that he was in fact insolvent at the time of entering into the composition settlement. 
Gains arising from private composition arrangements are also tax-exempt. The real significance of the legal act is a deciding factor; the debt must cease to exist, in accordance with civil law, through the settlement.
If the debtor and the creditors are associated enterprises, and the composition is conditioned by this community of interests, the gains originating from the composition settlement will be considered taxable income. However, gains from a composition will be tax-exempt provided that the composition is conditioned solely by commercial considerations.
The debtor’s expenses in conjunction with the composition settlement are not deductible. 
The regulation of the creditors’ right to deduct losses on composition settlements constitutes a deviation from the principle of reciprocity, as the composition debtor’s gains originating from the composition settlement are tax-exempt. In practice symmetry in taxation is achieved by limiting the debtor’s right to offset losses carried forward (these losses are reduced by gains arising from the composition). If a joint-stock company is part-owner in a trading company or a limited partnership company which obtains a composition settlement it is the deficit of the joint-stock company that is limited by these regulations. 
For the creditors the composition settlement signifies a loss, as the part of their claims that is remitted is, subject to certain conditions, considered disposed of. Unconditional composition settlements are considered equivalent to disposal, thus a deduction for losses pertaining to compositions are allowed in the (Swedish classification of) revenue types business and capital.
The creditors’ expenses incurred in connection with a composition settlement ought to, as a manifestation of the symmetry principle, be deductible according to the applicable rules for the business revenue type. 
Creditors are also allowed to deduct composition losses under the rules for business revenue. According to case-law the part of a claim that is remitted is considered definitively disposed of. This means that the remission is considered to constitute a disposal of the remitted part of the claim and entitling the creditor to deductions according to the aforementioned regulations. This also comprises losses pertaining to capital assets. 
According to the rules for capital revenue a composition loss is deductible provided that the loss is real and definitive, and also that it cannot be considered a personal cost of living.
Losses arising from composition settlements may be deductible even if the debtor and creditors are associated enterprises – provided that the composition is not conditioned by this community of interests.},
  author       = {Ärlemalm, Hilda},
  keyword      = {Skatterätt,Insolvensrätt,Ackord,Underhandsackord,Tvångsackord,Offentligt ackord,Likvidationsackord,Moratorieackord,Dividendackord,Avvecklingsackord,Prolongationsackord,Avyttringsbegreppet,Insolvensbedömning,Obeståndsbedömning},
  language     = {swe},
  note         = {Student Paper},
  title        = {Inkomstbeskattning av ackord},
  year         = {2013},
}