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Neutral bostadsbeskattning?

Olofsdotter, Marie LU (2015) JUR092 20151
Department of Law
Abstract (Swedish)
Var och hur en fysisk person väljer att bo kan bero på många olika saker. Lagstiftarens ambition är att beskattningen av bostaden inte ska vara en faktor som avgör valet av bostad, utan att beskattning av boendet ska vara neutralt, oavsett vilken boendeform man väljer. Utredningar om, och förslag på, hur detta ska kunna bli verklighet har avlöst varandra under de senaste decennierna.

Beskattning av boende kan ske vid olika tidpunkter. Boende kan beskattas vid förvärv, under löpande innehav, samt vid avyttring. Denna uppsats beskriver hur beskattningen ser ut idag, för fysisk person som äger sin bostad, vid dessa tre tidpunkter för två av boendeformerna, nämligen villa och bostadsrätt, för att utröna om beskattningen är neutral, eller,... (More)
Var och hur en fysisk person väljer att bo kan bero på många olika saker. Lagstiftarens ambition är att beskattningen av bostaden inte ska vara en faktor som avgör valet av bostad, utan att beskattning av boendet ska vara neutralt, oavsett vilken boendeform man väljer. Utredningar om, och förslag på, hur detta ska kunna bli verklighet har avlöst varandra under de senaste decennierna.

Beskattning av boende kan ske vid olika tidpunkter. Boende kan beskattas vid förvärv, under löpande innehav, samt vid avyttring. Denna uppsats beskriver hur beskattningen ser ut idag, för fysisk person som äger sin bostad, vid dessa tre tidpunkter för två av boendeformerna, nämligen villa och bostadsrätt, för att utröna om beskattningen är neutral, eller, om den inte är det, på vilka sätt det skiljer sig i beskattningen mellan de olika boendeformerna. Vidare kommer denna uppsats att försöka se vilka problem som kan finnas, och om dessa problem går att lösa, utan att andra skattemässiga situationer och omständigheter blir påverkade.

Villor kan vara privatbostadsfastighet eller näringsfastighet. Bostadsrätter kan vara äkta bostadsrätt, näringsbostadsrätt eller oäkta bostadsrätt.

Vid förvärv beskattas privatbostadsfastighet och näringsfastighet med stämpelskatt. Ingen av bostadsrätterna beskattas vid förvärv.

Löpande sker beskattning på olika sätt. Fastighetsavgiften är likartad mellan privatbostadsfastighet och näringsfastigheten, och ägaren blir direkt beskattad. Beträffande bostadsrätten, så beskattas i samtliga tre fall ägaren indirekt, genom att fastighetsskatten debiteras på föreningen som äger fastigheten. Beträffande uthyrning, så ser reglerna relativt lika ut för privatbostadsfastighet och privatbostadsrätt å ena sidan, och för näringsfastighet och näringsbostadsrätt å andra sidan, även om det inom både ”privatsidan” och ”näringssidan” finns smärre skillnader i vilka avdrag som får göras vid uthyrningen. Oäkta bostadsrätter beskattas på ett tredje sätt, med regler som skiljer sig helt från de båda andra.

När det kommer till avyttring, finns vissa likheter mellan beskattningen av privatbostadsfastighet och privatbostadsrätt, medan näringsfastigheten och näringsbostadsrätten har regler som skiljer sig från privatbostäderna, men är närliggande mellan näringsbostäderna. Oäkta bostadsrätt har återigen, även vid avyttring, ett tredje, helt annorlunda sätt att bli beskattad.

Beskattningen av boendet för fysisk person ser alltså helt olika ut mellan samtliga, i denna uppsats, jämförda boendeformer, vid samtliga tre beskattningstidpunkter, trots lagstiftarens ambition om motsatsen. För att uppnå neutralitet i beskattningen av boende, borde avgränsning ske vid bostäder som är anskaffade med syfte att vara bostad för ägaren. Bostäder som innehas med andra syften, kan beskattas enligt reglerna för näringsverksamhet.

Om man lyckas uppnå neutralitet i beskattning av boende, medför detta sannolikt i stället konflikter beträffande neutralitet i beskattningen av kapitalinkomster och inkomster av näringsverksamhet. (Less)
Abstract
Where and how an individual chooses to live, can be caused by many different things. The legislator´s ambition is that taxation of the dwelling is not a factor that determines the choice of residence. Taxation of the accommodation shall be neutral, no matter what accommodation you choose. Investigations and proposals on how this can become a reality had followed, one after the other, over the past few decades.

Taxation of accommodation can be done at different times. Accommodation can be taxed on the acquisition, during the current possession, as well as on disposal. This paper describes how taxation stands today, on behalf of the individual who owns his home, at these three times, for two accommodation forms, namely villa and... (More)
Where and how an individual chooses to live, can be caused by many different things. The legislator´s ambition is that taxation of the dwelling is not a factor that determines the choice of residence. Taxation of the accommodation shall be neutral, no matter what accommodation you choose. Investigations and proposals on how this can become a reality had followed, one after the other, over the past few decades.

Taxation of accommodation can be done at different times. Accommodation can be taxed on the acquisition, during the current possession, as well as on disposal. This paper describes how taxation stands today, on behalf of the individual who owns his home, at these three times, for two accommodation forms, namely villa and condominium in order to investigate if the taxation is neutral between these two accommodation forms, or, if not, in what ways it differs in taxation between the various accommodation forms. Furthermore, this paper will try to find out what problems may exist, and if these problems can be solved, without other fiscal situations and circumstances will be affected.

Villas, or house property, can be either private residential or business property. Condominiums can be genuine condominium, business condominium, or false condominium.

In the case of acquisition, private residential and business property are taxed with stamp duty. None of the condominiums are subject to tax on the acquisition.

Current taxation is done in different ways. Real estate tax is similar between private residential and business property, and the owner will be directly taxed. With regard to condominiums, the tax in all three cases indirect, since the property tax is charged on the association that owns the property. In the case of rental, there are relatively similar rules for private residential and genuine condominium on the one hand, and for business property and business condominium on the other hand, although in both the “private side” and the “business side” there are minor differences in the deductions that may be made at the time of rental. False condominiums are taxed on a third way, with rules that are different from the other two.

When it comes to disposal, there are some similarities between the taxation of private residential and private condominium, while the business property and business condominium has rules that are different from private residences, but is nearby between the business dwellings. False condominium has, once again, also on the disposal, a third, entirely different ways to be taxed.

Tax on accommodations for physical person looks quite different between all, in this paper, compared living arrangement, for all three fiscal periods, despite the legislature´s ambition to the contrary. In order to achieve neutrality in the taxation of the residents, the border should be defined to be at the accommodations, which are acquired with a view to be the residence of the owner. Accommodations acquired for other purposes, should be taxed according to the rules of business operation.

If achieving neutrality in the tax treatment of accommodations this is likely to lead to conflicts with regard to neutrality in the taxation of capital income an income from commercial activities. (Less)
Please use this url to cite or link to this publication:
author
Olofsdotter, Marie LU
supervisor
organization
alternative title
Neutral housing taxation?
course
JUR092 20151
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
skatterätt, bostad
language
Swedish
id
7447447
date added to LUP
2015-06-24 16:48:54
date last changed
2015-06-25 18:14:34
@misc{7447447,
  abstract     = {Where and how an individual chooses to live, can be caused by many different things. The legislator´s ambition is that taxation of the dwelling is not a factor that determines the choice of residence. Taxation of the accommodation shall be neutral, no matter what accommodation you choose. Investigations and proposals on how this can become a reality had followed, one after the other, over the past few decades.

Taxation of accommodation can be done at different times. Accommodation can be taxed on the acquisition, during the current possession, as well as on disposal. This paper describes how taxation stands today, on behalf of the individual who owns his home, at these three times, for two accommodation forms, namely villa and condominium in order to investigate if the taxation is neutral between these two accommodation forms, or, if not, in what ways it differs in taxation between the various accommodation forms. Furthermore, this paper will try to find out what problems may exist, and if these problems can be solved, without other fiscal situations and circumstances will be affected.

Villas, or house property, can be either private residential or business property. Condominiums can be genuine condominium, business condominium, or false condominium.

In the case of acquisition, private residential and business property are taxed with stamp duty. None of the condominiums are subject to tax on the acquisition.

Current taxation is done in different ways. Real estate tax is similar between private residential and business property, and the owner will be directly taxed. With regard to condominiums, the tax in all three cases indirect, since the property tax is charged on the association that owns the property. In the case of rental, there are relatively similar rules for private residential and genuine condominium on the one hand, and for business property and business condominium on the other hand, although in both the “private side” and the “business side” there are minor differences in the deductions that may be made at the time of rental. False condominiums are taxed on a third way, with rules that are different from the other two.

When it comes to disposal, there are some similarities between the taxation of private residential and private condominium, while the business property and business condominium has rules that are different from private residences, but is nearby between the business dwellings. False condominium has, once again, also on the disposal, a third, entirely different ways to be taxed. 

Tax on accommodations for physical person looks quite different between all, in this paper, compared living arrangement, for all three fiscal periods, despite the legislature´s ambition to the contrary. In order to achieve neutrality in the taxation of the residents, the border should be defined to be at the accommodations, which are acquired with a view to be the residence of the owner. Accommodations acquired for other purposes, should be taxed according to the rules of business operation.

If achieving neutrality in the tax treatment of accommodations this is likely to lead to conflicts with regard to neutrality in the taxation of capital income an income from commercial activities.},
  author       = {Olofsdotter, Marie},
  keyword      = {skatterätt,bostad},
  language     = {swe},
  note         = {Student Paper},
  title        = {Neutral bostadsbeskattning?},
  year         = {2015},
}