Neutralitet och prevention i fåmansföretagsreglerna - med särskilt fokus på utdelning
(2015) JURM02 20152Department of Law
- Abstract
- The purpose of this paper is to investigate the relation between the rules regarding close companies and the demands for neutrality and prevention of income shifting. Furthermore, the purpose is to give an historical overview of how the relation has changed over time. More specifically, the rules regarding dividend allowance are in focus.
The most recent changes to the regulation on close held companies came into effect in January 2014. The changes can be viewed as the end of a period that has been beneficial for close held companies. The regulations regarding close held companies stem from regulations that were created during the taxation reform in 1991. The taxation reform brought about changes for both companies and individuals. One... (More) - The purpose of this paper is to investigate the relation between the rules regarding close companies and the demands for neutrality and prevention of income shifting. Furthermore, the purpose is to give an historical overview of how the relation has changed over time. More specifically, the rules regarding dividend allowance are in focus.
The most recent changes to the regulation on close held companies came into effect in January 2014. The changes can be viewed as the end of a period that has been beneficial for close held companies. The regulations regarding close held companies stem from regulations that were created during the taxation reform in 1991. The taxation reform brought about changes for both companies and individuals. One of the most significant changes was the introduction of the current dual taxation system. In the dual taxation system, employment income is taxed progressively while capital income is taxed proportionally.
One issue that occurs in a dual taxation system is that it can become profitable with income shifting. Within the dual taxation system, close held companies can become vehicles for income shifting. The regulations on close held companies exist in order to prevent active partners from carrying out income shift, and to ensure neutrality. Since the taxation reform in 1991 the regulations on close held companies have been extensively modified. However, the demand for neutrality and prevention of income shifting remains the same.
The conclusions of the paper indicate that the relation between rules for close companies and the demand for neutrality and prevention of income shifting has changed over time. Since the rules came into effect in 1991, the focus on neutrality and income shifting has become less pronounced. Rather, the rules have become political tools which is problematic in relation to the upholding of legal principles. (Less) - Abstract (Swedish)
- Det övergripande syftet med uppsatsen är att utreda hur fåmansföretagsreglerna förhåller sig till de krav som finns för reglerna i form av neutralitet och prevention mot inkomstomvandling. I syftet så ingår att ge en historisk överblick över hur förhållningen har förändrats över tid. Det är uteslutande reglerna om utdelning som är föremål för granskning i uppsatsen.
I januari 2014 började den senaste av alla ändringar av fåmansföretagsreglerna att gälla. Ändringen kan ses som slutet av en era av ändringar med gynnande karaktär för fåmansföretagen. Regelverket kring fåmansföretag har sin grund i de regler som skapades för fåmansföretag i samband med den stora skattereformen 1991. Den stora skattereformen innebar genomgripande... (More) - Det övergripande syftet med uppsatsen är att utreda hur fåmansföretagsreglerna förhåller sig till de krav som finns för reglerna i form av neutralitet och prevention mot inkomstomvandling. I syftet så ingår att ge en historisk överblick över hur förhållningen har förändrats över tid. Det är uteslutande reglerna om utdelning som är föremål för granskning i uppsatsen.
I januari 2014 började den senaste av alla ändringar av fåmansföretagsreglerna att gälla. Ändringen kan ses som slutet av en era av ändringar med gynnande karaktär för fåmansföretagen. Regelverket kring fåmansföretag har sin grund i de regler som skapades för fåmansföretag i samband med den stora skattereformen 1991. Den stora skattereformen innebar genomgripande förändringar för både företag och privatpersoner. Den förmodligen största förändringen var att vårt nuvarande duala skattesystem infördes vilket fick till följd att arbetsinkomster kom att beskattas progressivt medan kapitalinkomster beskattas proportionellt.
Ett problem som uppstår med ett dualt skattesystem är att det kan vara lönsamt att ägna sig åt inkomstomvandling. Fåmansföretag kan då vara ett redskap för inkomstomvandling. Fåmansföretagsreglerna finns då för att hindra delägare i fåmansföretag att ägna sig åt inkomstomvandling och för att skapa neutralitet. Från skattereformen 1991 till idag har fåmansföretagsreglerna ändrats väsentligt men kraven på neutralitet och prevention mot inkomstomvandling har funnits med hela tiden.
Slutsatserna i uppsatsen indikerar att relationen mellan fåmansföretagsreglerna och upprätthållandet av neutralitet och inkomstomvandling har förändrats över tid. Sedan reglernas skapande så har fokus flyttats bort från neutralitet och inkomstomvandling. Reglerna har allt mer blivit politiska redskap vilket är problematiskt i relation till upprätthållandet av rättsprinciper. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/8515203
- author
- Andersson, Johan LU
- supervisor
- organization
- alternative title
- An analysis of neutrality and prevention in the rules regarding close companies- focusing on dividend allowances
- course
- JURM02 20152
- year
- 2015
- type
- H3 - Professional qualifications (4 Years - )
- subject
- keywords
- skatterätt
- language
- Swedish
- id
- 8515203
- date added to LUP
- 2016-02-01 10:44:54
- date last changed
- 2016-02-01 10:44:54
@misc{8515203,
abstract = {{The purpose of this paper is to investigate the relation between the rules regarding close companies and the demands for neutrality and prevention of income shifting. Furthermore, the purpose is to give an historical overview of how the relation has changed over time. More specifically, the rules regarding dividend allowance are in focus.
The most recent changes to the regulation on close held companies came into effect in January 2014. The changes can be viewed as the end of a period that has been beneficial for close held companies. The regulations regarding close held companies stem from regulations that were created during the taxation reform in 1991. The taxation reform brought about changes for both companies and individuals. One of the most significant changes was the introduction of the current dual taxation system. In the dual taxation system, employment income is taxed progressively while capital income is taxed proportionally.
One issue that occurs in a dual taxation system is that it can become profitable with income shifting. Within the dual taxation system, close held companies can become vehicles for income shifting. The regulations on close held companies exist in order to prevent active partners from carrying out income shift, and to ensure neutrality. Since the taxation reform in 1991 the regulations on close held companies have been extensively modified. However, the demand for neutrality and prevention of income shifting remains the same.
The conclusions of the paper indicate that the relation between rules for close companies and the demand for neutrality and prevention of income shifting has changed over time. Since the rules came into effect in 1991, the focus on neutrality and income shifting has become less pronounced. Rather, the rules have become political tools which is problematic in relation to the upholding of legal principles.}},
author = {{Andersson, Johan}},
language = {{swe}},
note = {{Student Paper}},
title = {{Neutralitet och prevention i fåmansföretagsreglerna - med särskilt fokus på utdelning}},
year = {{2015}},
}