Skip to main content

LUP Student Papers

LUND UNIVERSITY LIBRARIES

2014 års 3:12-regler - en förändrad löneunderlagsregel

White, Jessica LU (2013) JURM02 20132
Department of Law
Abstract (Swedish)
Uppsatsen behandlar 3:12-reglernas utveckling och grundläggande syfte, vilka problem som reglerna gett upphov till samt den nya löneunderlagsregeln som infördes den 1 januari 2014.

3:12-reglerna avgör hur stor del kapitalvinstbeskattad utdelning en aktiv delägare i ett fåmansföretag får ta ut. Kapitalinkomster beskattas efter en proportionell skattesats och förvärvsinkomster efter en progressiv skattesats. 3:12-reglerna förhindrar delägare från att ta ut en låg lön och istället ta ut hela kapitalvinsten som utdelning. 3:12-reglerna återfinns idag i 57 kap. IL.

Ett krav för att omfattas av ovanstående 3:12-regler är att företaget utgör ett fåmansföretag enligt 56 kap. 2 § IL. Ett fåmansföretag definieras som ett företag där fyra... (More)
Uppsatsen behandlar 3:12-reglernas utveckling och grundläggande syfte, vilka problem som reglerna gett upphov till samt den nya löneunderlagsregeln som infördes den 1 januari 2014.

3:12-reglerna avgör hur stor del kapitalvinstbeskattad utdelning en aktiv delägare i ett fåmansföretag får ta ut. Kapitalinkomster beskattas efter en proportionell skattesats och förvärvsinkomster efter en progressiv skattesats. 3:12-reglerna förhindrar delägare från att ta ut en låg lön och istället ta ut hela kapitalvinsten som utdelning. 3:12-reglerna återfinns idag i 57 kap. IL.

Ett krav för att omfattas av ovanstående 3:12-regler är att företaget utgör ett fåmansföretag enligt 56 kap. 2 § IL. Ett fåmansföretag definieras som ett företag där fyra eller färre delägare äger mer än hälften av rösterna i företaget. Antalet delägare kan dock vara betydligt fler genom det utvidgade fåmansföretagarbegreppet genom vilket samtliga verksamma delägare räknas som en delägare. 3:12-reglerna instiftades genom 1991 års skattereform och har genomgått omfattande förändringar sedan dess. Den konstanta förändringen av fåmansreglerna innebär att reglerna saknar förutsägbarhet och gör det svårt för delägare planera den framtida beskattningen. Reglerna syftar i första hand till att motverka en intensiv skatteplanering och i andra hand till att gynna nyanställning och nyetablering av företag. Reglerna har gått från att vara strängt hållna under 1990-talet till att utgöra förmånsregler genom 2006 års skattereform. Reglerna har ändrats allt eftersom lagstiftarens syn på fåmansföretag har förändrats från misstro under 1990-talet till se företagen som en tillgång under 2000-talet. 2006 års fördelsregler har gett upphov till en överkompensation till vissa delägare i stora fåmansföretag med många delägare och många anställda.

2014 års nya löneunderlagsregel innebär bl.a. att löneuttagskravet sänks, det lönebaserade utrymmet ökar samt att det införs ett takbelopp och ett kapitalandelskrav. För att använda sig av det lönebaserade utrymmet måste delägare förutom att uppfylla löneuttaget även äga fyra procent av kapitalet. Delägare som inte innehar fyra procent av kapitalet erhåller dock fortfarande en förmånlig beskattning genom förenklingsregeln eller huvudregeln (utan det lönebaserade utrymmet). Kapitalandelskravet har mottagit kritik för att bland annat leda till en snedvriden konkurrens, försämrad investeringsvilja och hota möjligheterna för expansion och sammanslagningar.

Det finns både delägare som gynnas och delägare som missgynnas av nämnda lagändring. I stora drag kan det konstateras att mindre företag med koncentrerat ägande får det bättre med ett ökat gränsbelopp tack vare det minskade löneuttaget och ökade lönebaserade utrymmet. Sämre får delägare med litet kapitalinnehav i stora företag med utspritt ägande då dessa delägare inte kan använda det lönebaserade utrymmet om de ej uppfyller kapitalandelskravet. Genom de nya 3:12-reglerna kommer det inte längre vara lönsamt att ha stora fåmansföretag med utspritt delägarskap. Regeringen kan på så vis komma att begränsa det utspridda ägandet och minimala risktagandet. (Less)
Abstract
This paper analyses the development of the 3:12 rules, their fundamental purpose and the complications associated with them. Furthermore, the alterations of the general rule considering the wage based allowance introduced on the 1st of January 2014 will also be examined.

To be covered by the aformentioned 3:12 rules a company must be considered as a closely held corporation according to 56 kap. 2 § IL. A corporation is considered closely held if four or fewer persons own more than half the votes. All active owners count as one person and therefore it is possible for closely held corporations to have many owners. The 3:12 rules where founded through the 1991 tax reform and has undergone considerable changes since its introduction. The... (More)
This paper analyses the development of the 3:12 rules, their fundamental purpose and the complications associated with them. Furthermore, the alterations of the general rule considering the wage based allowance introduced on the 1st of January 2014 will also be examined.

To be covered by the aformentioned 3:12 rules a company must be considered as a closely held corporation according to 56 kap. 2 § IL. A corporation is considered closely held if four or fewer persons own more than half the votes. All active owners count as one person and therefore it is possible for closely held corporations to have many owners. The 3:12 rules where founded through the 1991 tax reform and has undergone considerable changes since its introduction. The constant evolution of the 3:12 rules makes it more difficult for shareholders to plan for the future tax costs as the rules lack predictability.

The 3:12 rules determine the maximal possible capital income taxation dividend for an active partner in a closely held corporation. Income from capital is subject to a proportional tax of 20 percent and earned income is taxed progressively; the maximum marginal tax rate being 57 percent. Without the 3:12 rules it would be possible for owners of closely held companies to avoid the progressive tax on earned income by withdrawing only income of capital. The 3:12 rules are found in 57 kap. IL. The main purpose of the 3:12 rules is to counteract intensive tax planning. Additionally, they promote employment and establishment of companies. The rules have changed as the legislator’s view on closely held companies changed from suspicion during the 1990s to be viewed as an asset in the beginning of the 21st century. The 2006 years reform has made the 3:12 rules more generous for certain groups of owners of closely held corporations with many employees and owners.

The 2014-year-edition of the 3:12 rules means that the minimal obliged salary is lowered and the wage based allowance is increased. Additionally, a maximal amount of dividend and a minimal amount of shares are imposed. In order to apply the wage based allowance, a shareholder needs to acquire a minimum of 4 percent of the shares. However, partners without four percent of the capital still obtain a profitable taxation through the general rule (without the wage base allowance) or the simplification rule. The share amount minimum has been criticized for creating unfair competition, decreasing the will to invest in enterprises as well as threatening the possibilities of merger and acquisition.

The abovementioned law generally favors small companies with a concentrated ownership, increasing their dividend allowance on account of the decreased obliged salary and the increased wage based allowance.
Partners with small capital holdings in large companies with scattered ownership are disfavored since these partners cannot use the wage based allowance if they do not fulfill the minimum amount of shares. Due to the new 3:12 rules large closely held companies with many shareholders will no longer be profitable. In this way, the government is able to limit closely held companies with many shareholders and their minimal risk-taking. (Less)
Please use this url to cite or link to this publication:
author
White, Jessica LU
supervisor
organization
alternative title
The 2014-year edition of the 3:12 rules – an altered wage base allowance
course
JURM02 20132
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
Skatterätt
language
Swedish
id
4229064
date added to LUP
2014-01-24 10:58:47
date last changed
2014-01-24 10:58:47
@misc{4229064,
  abstract     = {This paper analyses the development of the 3:12 rules, their fundamental purpose and the complications associated with them. Furthermore, the alterations of the general rule considering the wage based allowance introduced on the 1st of January 2014 will also be examined.

To be covered by the aformentioned 3:12 rules a company must be considered as a closely held corporation according to 56 kap. 2 § IL. A corporation is considered closely held if four or fewer persons own more than half the votes. All active owners count as one person and therefore it is possible for closely held corporations to have many owners. The 3:12 rules where founded through the 1991 tax reform and has undergone considerable changes since its introduction. The constant evolution of the 3:12 rules makes it more difficult for shareholders to plan for the future tax costs as the rules lack predictability. 

The 3:12 rules determine the maximal possible capital income taxation dividend for an active partner in a closely held corporation. Income from capital is subject to a proportional tax of 20 percent and earned income is taxed progressively; the maximum marginal tax rate being 57 percent. Without the 3:12 rules it would be possible for owners of closely held companies to avoid the progressive tax on earned income by withdrawing only income of capital. The 3:12 rules are found in 57 kap. IL. The main purpose of the 3:12 rules is to counteract intensive tax planning. Additionally, they promote employment and establishment of companies. The rules have changed as the legislator’s view on closely held companies changed from suspicion during the 1990s to be viewed as an asset in the beginning of the 21st century. The 2006 years reform has made the 3:12 rules more generous for certain groups of owners of closely held corporations with many employees and owners. 

The 2014-year-edition of the 3:12 rules means that the minimal obliged salary is lowered and the wage based allowance is increased. Additionally, a maximal amount of dividend and a minimal amount of shares are imposed. In order to apply the wage based allowance, a shareholder needs to acquire a minimum of 4 percent of the shares. However, partners without four percent of the capital still obtain a profitable taxation through the general rule (without the wage base allowance) or the simplification rule. The share amount minimum has been criticized for creating unfair competition, decreasing the will to invest in enterprises as well as threatening the possibilities of merger and acquisition.

The abovementioned law generally favors small companies with a concentrated ownership, increasing their dividend allowance on account of the decreased obliged salary and the increased wage based allowance. 
Partners with small capital holdings in large companies with scattered ownership are disfavored since these partners cannot use the wage based allowance if they do not fulfill the minimum amount of shares. Due to the new 3:12 rules large closely held companies with many shareholders will no longer be profitable. In this way, the government is able to limit closely held companies with many shareholders and their minimal risk-taking.},
  author       = {White, Jessica},
  keyword      = {Skatterätt},
  language     = {swe},
  note         = {Student Paper},
  title        = {2014 års 3:12-regler - en förändrad löneunderlagsregel},
  year         = {2013},
}