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Kattrumpan på svaj på grund av ny praxis - Fastighetspaketering som ett verktyg för skatteplanering

Borgman, Carina LU (2015) JUR091 20151
Department of Law
Abstract (Swedish)
Paketering av fastigheter är idag en vanlig åtgärd inför en stundande försäljning av en eller flera fastigheter. Det vanligaste sättet att paketera en fastighet på är att ett dotterbolag bildas, varpå fastigheten överlåts till dotterbolaget till ett underpris. Om alla förutsättningar är uppfyllda kan detta göras utan att det blir någon eller endast liten skatteeffekt. Även stämpelskatt kan under vissa förutsättningar undvikas. När fastigheten har överlåtits till dotterbolaget kan detta sedan säljas till en extern köpare genom försäljning av aktierna. Paketering av fastighet har varit ett accepterat förfarande och har ansetts inverka positivt på handeln med fastigheter. En fördel för köparen har varit att denne inte har behövt erlägga... (More)
Paketering av fastigheter är idag en vanlig åtgärd inför en stundande försäljning av en eller flera fastigheter. Det vanligaste sättet att paketera en fastighet på är att ett dotterbolag bildas, varpå fastigheten överlåts till dotterbolaget till ett underpris. Om alla förutsättningar är uppfyllda kan detta göras utan att det blir någon eller endast liten skatteeffekt. Även stämpelskatt kan under vissa förutsättningar undvikas. När fastigheten har överlåtits till dotterbolaget kan detta sedan säljas till en extern köpare genom försäljning av aktierna. Paketering av fastighet har varit ett accepterat förfarande och har ansetts inverka positivt på handeln med fastigheter. En fördel för köparen har varit att denne inte har behövt erlägga stämpelskatt vid förvärvet.

En variant av fastighetspaketering har varit den s.k. Kattrumpan, vilken innebär att en person bildar ett moderbolag och ett dotterbolag. Fastigheten överlåts sedan till dotterbolaget utan att det får någon skatteeffekt. Åtgärden har varit vanlig i generationsskiftessammanhang. Begreppet ”kattrumpa” kommer ifrån beteckningen på en fastighet i kvarteret Kattrumpan i Stockholm. Fastigheten som målet handlade om har myntat namnet som syftar på en åtgärd som innehåller ett gåvomoment i samband med fastighetspaketering.

I det s.k. stämpelskattemålet, NJA 2013 s, 886, underkände HD ett förfarande som innebar att en gåva till ett aktiebolag kunde göras utan att stämpelskatt skulle tas ut. Avgörandet begränsar syftet med förfarandet kattrumpa något. Det har dessutom lett till oro för hur motsvarande överlåtelse kommer att bedömas i inkomstskattehänseende. Under 2014 kom två förhandsbesked från SRN som handlar om inkomstskatt vid gåva till aktiebolag. Visserligen ansåg SRN att förfarandet var i enlighet med tidigare praxis och menade att inkomstskatt inte skulle tas ut, men Skatteverket har överklagat båda förhandsbeskeden.

Det råder alltså en osäkerhet om ifall och hur i så fall företagspaketering med gåvomoment kommer att tillåtas framöver.

Även lagstiftaren har nu reagerat på att man via paketering av fastigheter och andra tillgångar har kunnat undvika beskattning i stor utsträckning. Regeringen beslutade, i budgetpropositionen för 2015, att tillsätta en utredning som ska titta närmare på fastighetspaketering som ett verktyg för skatteplanering. Genom paketering av tillgångar kan man få skattekrediter, även när tillgångarna säljs externt. I propositionen anges att paketering är möjligt för alla typer av tillgångar men får störst betydelse för tillgångar med lång avskrivningstid, som t.ex. fastigheter. Uppdraget innefattar särskilt att se över effekterna av fastighetspaketeringar och föreslå lagändring för att motverka paketering av fastigheter som ett skatteplaneringsverktyg. Enligt Regeringen är det av vikt att säkerställa att skattereglerna inte särskilt gynnar vissa branscher eller företag inom samma bransch. Utredaren ska föreslå de författningsändringar som är nödvändiga på området. Utredningen ska vara klar senast den 31 mars 2017. (Less)
Abstract
Real estate packaging in to a limited company is today a common action before an upcoming sale of one or more properties. The most common way to transfer a property is to establish a subsidiary and then transfer the property to the subsidiary at a loss. If all conditions are met, this can be done with little or no tax effect. Even stamp duty may under certain circumstances be avoided. Once the property has been transferred to the subsidiary it can be sold to an outside buyer through a sale of the shares. Real estate packaging has been an accepted procedure and has even been considered as a positive impact on trade of real estate. One advantage for the buyer was that he did not have to pay stamp duty on the acquisition.

A variation of... (More)
Real estate packaging in to a limited company is today a common action before an upcoming sale of one or more properties. The most common way to transfer a property is to establish a subsidiary and then transfer the property to the subsidiary at a loss. If all conditions are met, this can be done with little or no tax effect. Even stamp duty may under certain circumstances be avoided. Once the property has been transferred to the subsidiary it can be sold to an outside buyer through a sale of the shares. Real estate packaging has been an accepted procedure and has even been considered as a positive impact on trade of real estate. One advantage for the buyer was that he did not have to pay stamp duty on the acquisition.

A variation of the real estate packaging has been the “kattrumpa”, which means that a person is forming a parent company and a subsidiary and then, the property is transferred to the subsidiary without getting any tax effect. The measure has been common in the generational context. The term "kattrumpa" comes from the name of a property in the neighborhood Kattrumpan in Stockholm. The property at issue was about the coined name that refers to a measure that contains a gift in connection with real estate packaging.

In the Supreme Court judgement, NJA 2013 s 886, the court rejected the procedure of transferring assets to a limited company as a gift. The decision limits the purpose of the procedure. It has also led to concerns about how the corresponding assignment will be assessed in terms of income tax. In 2014 two rulings from the SRN concerning income tax as a gift into a limited company was taken. The SRN found that the procedure was in accordance with previous practice and suggested that income tax would not be charged. The Swedish Tax Authority appealed both rulings to the Supreme Administrative Court.

There is therefore an uncertainty about whether transfer of real estate as a gift to a limited company will be allowed in the future.

The Government decided, in the Budget proposition for 2015, to appoint a commission to look into real estate packaging as a tool for tax planning. By packaging the assets, it is possible to get tax credits, even when assets are sold externally. Today the packaging is possible for all types of assets, but will have the greatest significance for assets with long amortization period, e.g. properties. The assignment includes in particular reviewing the effects of the real estate packaging and proposing legislative changes to prevent package of real estate as a tax planning tool. According to the Government, it is important to ensure that tax rules do not specifically benefit certain industries or companies within the same industry. The investigator will propose the legislative changes that are necessary in this area. The investigation is to be completed by 31 March 2017. (Less)
Please use this url to cite or link to this publication:
author
Borgman, Carina LU
supervisor
organization
alternative title
Kattrumpan swaying because of new practices - Real estate packaging as a tool for tax planning
course
JUR091 20151
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
Kattrumpa, fastighetspaketering
language
Swedish
id
7456455
date added to LUP
2015-06-30 17:37:00
date last changed
2015-06-30 17:37:00
@misc{7456455,
  abstract     = {Real estate packaging in to a limited company is today a common action before an upcoming sale of one or more properties. The most common way to transfer a property is to establish a subsidiary and then transfer the property to the subsidiary at a loss. If all conditions are met, this can be done with little or no tax effect. Even stamp duty may under certain circumstances be avoided. Once the property has been transferred to the subsidiary it can be sold to an outside buyer through a sale of the shares. Real estate packaging has been an accepted procedure and has even been considered as a positive impact on trade of real estate. One advantage for the buyer was that he did not have to pay stamp duty on the acquisition.

A variation of the real estate packaging has been the “kattrumpa”, which means that a person is forming a parent company and a subsidiary and then, the property is transferred to the subsidiary without getting any tax effect. The measure has been common in the generational context. The term "kattrumpa" comes from the name of a property in the neighborhood Kattrumpan in Stockholm. The property at issue was about the coined name that refers to a measure that contains a gift in connection with real estate packaging.

In the Supreme Court judgement, NJA 2013 s 886, the court rejected the procedure of transferring assets to a limited company as a gift. The decision limits the purpose of the procedure. It has also led to concerns about how the corresponding assignment will be assessed in terms of income tax. In 2014 two rulings from the SRN concerning income tax as a gift into a limited company was taken. The SRN found that the procedure was in accordance with previous practice and suggested that income tax would not be charged. The Swedish Tax Authority appealed both rulings to the Supreme Administrative Court.

There is therefore an uncertainty about whether transfer of real estate as a gift to a limited company will be allowed in the future.

The Government decided, in the Budget proposition for 2015, to appoint a commission to look into real estate packaging as a tool for tax planning. By packaging the assets, it is possible to get tax credits, even when assets are sold externally. Today the packaging is possible for all types of assets, but will have the greatest significance for assets with long amortization period, e.g. properties. The assignment includes in particular reviewing the effects of the real estate packaging and proposing legislative changes to prevent package of real estate as a tax planning tool. According to the Government, it is important to ensure that tax rules do not specifically benefit certain industries or companies within the same industry. The investigator will propose the legislative changes that are necessary in this area. The investigation is to be completed by 31 March 2017.},
  author       = {Borgman, Carina},
  keyword      = {Kattrumpa,fastighetspaketering},
  language     = {swe},
  note         = {Student Paper},
  title        = {Kattrumpan på svaj på grund av ny praxis - Fastighetspaketering som ett verktyg för skatteplanering},
  year         = {2015},
}