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Generations- och ägarskiften i ett fåmansaktiebolag

Pettersson, Sverker LU (2013) JURM02 20151
Department of Law
Abstract (Swedish)
Särskilda bestämmelser för fåmansföretag och dess ägare tillkom i den svenska skattelagstiftningen för första gången 1976. Skälen till lagstiftningen var att bland företag med ett fåtal ägare ansågs det en möjlighet att välja att ge delägarna utbetalningar eller förmåner på sådant att skatteeffekterna minimeras och innebar betydande ojämnheter av skatteeffekter efter valet av bolagsform. Reglerna har ändrats ett flertal gånger men det finns fortfarande ett intresse i att reglerna ska bli lättare att tillämpa och förstå.
Rättsutvecklingen sedan 2010 har inneburit att en ny delägare som är närstående till den säljande delägaren får idag en mindre gynnsam skattesats än om verksamhetens säljs till extern köpare. Detta på grund av regeln om... (More)
Särskilda bestämmelser för fåmansföretag och dess ägare tillkom i den svenska skattelagstiftningen för första gången 1976. Skälen till lagstiftningen var att bland företag med ett fåtal ägare ansågs det en möjlighet att välja att ge delägarna utbetalningar eller förmåner på sådant att skatteeffekterna minimeras och innebar betydande ojämnheter av skatteeffekter efter valet av bolagsform. Reglerna har ändrats ett flertal gånger men det finns fortfarande ett intresse i att reglerna ska bli lättare att tillämpa och förstå.
Rättsutvecklingen sedan 2010 har inneburit att en ny delägare som är närstående till den säljande delägaren får idag en mindre gynnsam skattesats än om verksamhetens säljs till extern köpare. Detta på grund av regeln om samma och likartad verksamhet. Regeringen har tillsatt en ny utredning som ska se över skattereglerna vid generationsskiften i fåmansbolag som ska redovisas den 1 september 2016 (Less)
Abstract
Specific rules for closely held companies and their owners were added in the Swedish tax laws for the first time in 1976. The reasons for the law was that among companies with a few owners considered it an opportunity to choose to give the partners or benefit of such tax effects are minimized and meant considerable unevenness of tax effects for the choice of company form . The rules have been amended several times but there is still an interest in making the rules easier to apply and understand.
The legal developments since 2010 has meant that a new shareholder who is related to the selling shareholder may today get less favorable tax rate than if the business is sold to external buyer. This is due to rule on the same and similar... (More)
Specific rules for closely held companies and their owners were added in the Swedish tax laws for the first time in 1976. The reasons for the law was that among companies with a few owners considered it an opportunity to choose to give the partners or benefit of such tax effects are minimized and meant considerable unevenness of tax effects for the choice of company form . The rules have been amended several times but there is still an interest in making the rules easier to apply and understand.
The legal developments since 2010 has meant that a new shareholder who is related to the selling shareholder may today get less favorable tax rate than if the business is sold to external buyer. This is due to rule on the same and similar operations. The Government has appointed a new commission to review the tax rules at generational changes in closely held companies to report on 1 september in 2016. (Less)
Please use this url to cite or link to this publication:
author
Pettersson, Sverker LU
supervisor
organization
alternative title
Generational transfers of ownership in One close companie
course
JURM02 20151
year
type
H3 - Professional qualifications (4 Years - )
subject
language
Swedish
id
5434454
date added to LUP
2015-08-21 14:13:44
date last changed
2015-08-21 14:13:44
@misc{5434454,
  abstract     = {Specific rules for closely held companies and their owners were added in the Swedish tax laws for the first time in 1976. The reasons for the law was that among companies with a few owners considered it an opportunity to choose to give the partners or benefit of such tax effects are minimized and meant considerable unevenness of tax effects for the choice of company form . The rules have been amended several times but there is still an interest in making the rules easier to apply and understand. 
The legal developments since 2010 has meant that a new shareholder who is related to the selling shareholder may today get less favorable tax rate than if the business is sold to external buyer. This is due to rule on the same and similar operations. The Government has appointed a new commission to review the tax rules at generational changes in closely held companies to report on 1 september in 2016.},
  author       = {Pettersson, Sverker},
  language     = {swe},
  note         = {Student Paper},
  title        = {Generations- och ägarskiften i ett fåmansaktiebolag},
  year         = {2013},
}