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Paketering - och regelverket som gör det möjligt

Rettegi, Roula LU (2015) JUR092 20151
Department of Law
Abstract (Swedish)
Skatterättens område är dynamiskt. Företag och privatpersoner har i olika omfattning möjlighet att planera sin verksamhet. Det finns ett kontinuerligt intresse av att finns nya vägar som resulterar i en förmånligare skattemässig situation. Dessa nya förfaranden med vad som kan te sig röra procentenheter kan i slutändan resultera i enorma ekonomiska vinster.

Under 2003 tillkom nya regler om skattefrihet på näringsbetingade andelar. Detta nya regelverk i kombination med reglerna om skattefria underprisöverlåtelser skapade en möjlighet för utökad skatteplanering genom paketering i samband med avyttrandet av värdefulla tillgångar. Trots att lagstiftaren förutsåg denna möjliga konsekvens av de nya reglerna infördes inga effektiva... (More)
Skatterättens område är dynamiskt. Företag och privatpersoner har i olika omfattning möjlighet att planera sin verksamhet. Det finns ett kontinuerligt intresse av att finns nya vägar som resulterar i en förmånligare skattemässig situation. Dessa nya förfaranden med vad som kan te sig röra procentenheter kan i slutändan resultera i enorma ekonomiska vinster.

Under 2003 tillkom nya regler om skattefrihet på näringsbetingade andelar. Detta nya regelverk i kombination med reglerna om skattefria underprisöverlåtelser skapade en möjlighet för utökad skatteplanering genom paketering i samband med avyttrandet av värdefulla tillgångar. Trots att lagstiftaren förutsåg denna möjliga konsekvens av de nya reglerna infördes inga effektiva begränsningar, och regelverket har således möjliggjort omfattande skatteplanering för bolag.

Paketering är ett sådant förfarande som har blivit allt vanligare i samband med att man vill avyttra värdefulla tillgångar. Istället för en direktavyttring av tillgången paketeras tillgången i ett bolag, och andelarna i bolaget avyttras. Om andelarna som avyttras klassificeras som näringsbetingade kan kapitalvinsten på avyttringen tas hem skattefritt. Detta förutsätter att de avyttrade andelarna är kapitaltillgångar. Skulle de avyttrade andelarna klassificeras som lagertillgångar blir kapitalvinsten föremål för beskattning. Andelarnas klassificering i samband med försäljningen är avgörande för att paketeringsförfarandet ska vara framgångsrikt, och leda till förmånligare beskattning av kapitalvinsten.

Denna uppsats tar sikte på att granska regelverket samt förekomsten av möjligheten som gör paketering till ett möjligt förfarande. Begreppet paketering har ingen juridisk definition. Praxis har därför haft särskilt stor betydelse för att kunna granska förfarandet. Klassificeringen av de avyttrade tillgångarna är av stor vikt för att paketeringen ska bli framgångsrik och i samband med denna klassificering är det relevant för utkomsten att utreda om moderbolaget bedriver handel med fastigheter. Förfarandet exemplifieras primärt med fastigheter.

Resultatet blir en diskussion av det regelverk som gör paketering till ett möjligt förfarande, och om förfarandet är att anse som en tillåten skatteplaneringsåtgärd eller om förfarandet kan angripas med reglerna om skatteflykt. (Less)
Abstract
Tax law is a dynamic field. Businesses and individuals are to a different extent able to plan their activities. There is a continuous interest to find new ways that result in more favorable tax situations. These new procedures with what may seem to concern percentile margins may ultimately result in huge economic gains.

In 2003 a new legislation was introduced regarding tax exemption on business-related shares. This new regulatory framework combined with the rules on tax-free undervalued transfers created an expanded opportunity for tax planning through the procedure of packaging of valuable assets that were to be sold. Although the legislator foresaw the possible impact of the new rules no effective limitations were introduced and the... (More)
Tax law is a dynamic field. Businesses and individuals are to a different extent able to plan their activities. There is a continuous interest to find new ways that result in more favorable tax situations. These new procedures with what may seem to concern percentile margins may ultimately result in huge economic gains.

In 2003 a new legislation was introduced regarding tax exemption on business-related shares. This new regulatory framework combined with the rules on tax-free undervalued transfers created an expanded opportunity for tax planning through the procedure of packaging of valuable assets that were to be sold. Although the legislator foresaw the possible impact of the new rules no effective limitations were introduced and the above mentioned regulations have thus made extensive tax planning possible for companies.

Packaging is a procedure that has become increasingly common when valuable assets are to be traded. Instead of directly selling the asset it is packaged into a company, and the shares of the company are sold. If the sold shares are classified as business-related shares, the capital gain on the transaction is exempt of taxation. This is true only if the sold shares are capital assets. If the sold shares are classified as storage assets the capital gain that stems from the sale is subject to taxation. The classification of the shares at the time of the sale is critical in order for the packing procedure to be successful and lead to a more favorable taxation of the capital gain.

This paper aims to examine the legal framework as well as the potential circumstances that make packaging a possible procedure. The concept of packaging has no legal definition. The outcomes of legal cases have therefore been particularly important in examining the procedure of packaging. The classification of the sold assets is of great importance, and in connection with this classification it is also relevant for the outcome of the packaging procedure to determine whether the mother company is involved with trading with real estate. The process of packaging is exemplified primarily with examples regarding real estate.

The result will be a discussion of the regulatory framework that makes packaging a possible procedure, and if the procedure is to be regarded as a permissible tax measure or if it can be attacked with the rules on tax evasion. (Less)
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author
Rettegi, Roula LU
supervisor
organization
alternative title
Packaging - and the regulations enabling it
course
JUR092 20151
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
Skatterätt
language
Swedish
id
5433897
date added to LUP
2015-05-27 16:27:22
date last changed
2015-05-27 16:27:22
@misc{5433897,
  abstract     = {Tax law is a dynamic field. Businesses and individuals are to a different extent able to plan their activities. There is a continuous interest to find new ways that result in more favorable tax situations. These new procedures with what may seem to concern percentile margins may ultimately result in huge economic gains.

In 2003 a new legislation was introduced regarding tax exemption on business-related shares. This new regulatory framework combined with the rules on tax-free undervalued transfers created an expanded opportunity for tax planning through the procedure of packaging of valuable assets that were to be sold. Although the legislator foresaw the possible impact of the new rules no effective limitations were introduced and the above mentioned regulations have thus made extensive tax planning possible for companies.

Packaging is a procedure that has become increasingly common when valuable assets are to be traded. Instead of directly selling the asset it is packaged into a company, and the shares of the company are sold. If the sold shares are classified as business-related shares, the capital gain on the transaction is exempt of taxation. This is true only if the sold shares are capital assets. If the sold shares are classified as storage assets the capital gain that stems from the sale is subject to taxation. The classification of the shares at the time of the sale is critical in order for the packing procedure to be successful and lead to a more favorable taxation of the capital gain.

This paper aims to examine the legal framework as well as the potential circumstances that make packaging a possible procedure. The concept of packaging has no legal definition. The outcomes of legal cases have therefore been particularly important in examining the procedure of packaging. The classification of the sold assets is of great importance, and in connection with this classification it is also relevant for the outcome of the packaging procedure to determine whether the mother company is involved with trading with real estate. The process of packaging is exemplified primarily with examples regarding real estate.

The result will be a discussion of the regulatory framework that makes packaging a possible procedure, and if the procedure is to be regarded as a permissible tax measure or if it can be attacked with the rules on tax evasion.},
  author       = {Rettegi, Roula},
  keyword      = {Skatterätt},
  language     = {swe},
  note         = {Student Paper},
  title        = {Paketering - och regelverket som gör det möjligt},
  year         = {2015},
}