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Handelsbolag och underprisöverlåtelser - en studie i effekterna av en stoppregel

Norrsell, Lukas LU (2016) JURM02 20161
Department of Law
Abstract
This thesis deals with partnerships and undervalue transfers, as well as how the subject has developed over time. The undervalue transfer regulations in chapter 23 IL allows companies to dispose assets for prices below market value, without the transaction being subject to taxation. These regulations exist in order to benefit restructuring, remodelling and to maintain continuity in taxation. In 2008, partnerships were disqualified from using regulations of undervalue transfers. The reason was that the undervalue transfers were used in combination with the partnership to escape taxation.

Partnerships have since 2008 been incorporated in the regulations regarding business-related shares and The Supreme Administrative Court have used the... (More)
This thesis deals with partnerships and undervalue transfers, as well as how the subject has developed over time. The undervalue transfer regulations in chapter 23 IL allows companies to dispose assets for prices below market value, without the transaction being subject to taxation. These regulations exist in order to benefit restructuring, remodelling and to maintain continuity in taxation. In 2008, partnerships were disqualified from using regulations of undervalue transfers. The reason was that the undervalue transfers were used in combination with the partnership to escape taxation.

Partnerships have since 2008 been incorporated in the regulations regarding business-related shares and The Supreme Administrative Court have used the tax evasion act to block the form of procedures that caused the stop in legislation in 2008. Neither what the stop regulations have led to for the company form, nor if partnerships should be introduced into the regulations of undervalue transfers again have been reviewed or discussed since 2008.

The thesis examines the development of undervalue transfer regulations and partnerships as a part of those regulations from the years 1990 to 2015. The aim is to see how the stop legislation is consistent with the original arguments for undervalue transfers, i.e. to simplify for companies to reorganize or restructure their businesses.

In my opinion, the stop rules have resulted in lock-in effects of assets in a partnership. It is difficult to move an asset from a partnership without triggering a relatively high taxation. This results in the neutrality of partnerships being uneven, compared to limited companies and sole proprietorships.

The analysis also examines the remaining reasons to continue to disqualify partnerships. Finally, there is a discussion of what should be changed regarding partnerships and undervalue transfers. (Less)
Abstract (Swedish)
Arbetet behandlar handelsbolag och underprisöverlåtelser samt hur ämnet utvecklats.
Underprisöverlåtelsereglerna i 23 kap. IL tillåter företag att avyttra tillgångar för priser som understiger marknadsvärdet, utan att transaktionen blir utsatt för beskattning. Reglerna finns för att gynna omstruktureringar, ombildningar och för att upprätthålla en kontinuitet i beskattningen. År 2008 diskvalificerades handelsbolag från underprisöverlåtelsereglerna. Anledningen var att underprisöverlåtelser hade utnyttjats i kombination med handelsbolag för att undkomma beskattning.

Efter stopplagstiftningen 2008 har handelsbolag införts i reglerna om näringsbetingade andelar. Högsta förvaltningsdomstolen har stoppat den form av... (More)
Arbetet behandlar handelsbolag och underprisöverlåtelser samt hur ämnet utvecklats.
Underprisöverlåtelsereglerna i 23 kap. IL tillåter företag att avyttra tillgångar för priser som understiger marknadsvärdet, utan att transaktionen blir utsatt för beskattning. Reglerna finns för att gynna omstruktureringar, ombildningar och för att upprätthålla en kontinuitet i beskattningen. År 2008 diskvalificerades handelsbolag från underprisöverlåtelsereglerna. Anledningen var att underprisöverlåtelser hade utnyttjats i kombination med handelsbolag för att undkomma beskattning.

Efter stopplagstiftningen 2008 har handelsbolag införts i reglerna om näringsbetingade andelar. Högsta förvaltningsdomstolen har stoppat den form av handelsbolagspaketeringar som föranledde stopplagstiftningen 2008 med hjälp av skatteflyktslagen. Vad stoppreglerna har lett till för företagsformen har däremot inte granskats och huruvida handelsbolag borde införas i reglerna om underprisöverlåtelser igen har ej heller behandlats sen 2008.

Arbetet går igenom utvecklingen av underprisöverlåtelsereglerna och handelsbolag som underprisöverlåtelsepart från 1990 till 2015. Syftet är att se över hur stopplagstiftningen stämmer överens med de ursprungliga argumenten för underprisöverlåtelser om att förenkla för företagare att kunna ombilda eller omstrukturera sin verksamhet.

Enligt min mening har stoppreglerna lett till att det har uppstått inlåsningseffekter av tillgångar i handelsbolag. Det är nämligen svårt att flytta en tillgång ut från ett handelsbolag utan att utlösa en förhållandevis hög beskattning. Detta medför att neutraliteten för handelsbolag jämfört med aktiebolag och enskild näringsverksamhet blir ojämn.

Analysen tar även upp vilka skäl som finns kvar för att fortsätta diskvalificera handelsbolag. Slutligen sker ett resonemang över vad som borde förändras angående handelsbolag och underprisöverlåtelser. (Less)
Please use this url to cite or link to this publication:
author
Norrsell, Lukas LU
supervisor
organization
alternative title
Partnerships and undervalue transfers - a study of the effects of a stop legislation
course
JURM02 20161
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
Handelsbolag, underprisöverlåtelser, stoppregler, inlåsningseffekter, Skatt, Skatterätt, inkomstskatt, handelsbolagsdomarna, handelsbolagspaketering, fastighetsrätt
language
Swedish
id
8875126
date added to LUP
2016-06-07 11:38:10
date last changed
2017-01-27 14:24:11
@misc{8875126,
  abstract     = {This thesis deals with partnerships and undervalue transfers, as well as how the subject has developed over time. The undervalue transfer regulations in chapter 23 IL allows companies to dispose assets for prices below market value, without the transaction being subject to taxation. These regulations exist in order to benefit restructuring, remodelling and to maintain continuity in taxation. In 2008, partnerships were disqualified from using regulations of undervalue transfers. The reason was that the undervalue transfers were used in combination with the partnership to escape taxation. 

Partnerships have since 2008 been incorporated in the regulations regarding business-related shares and The Supreme Administrative Court have used the tax evasion act to block the form of procedures that caused the stop in legislation in 2008. Neither what the stop regulations have led to for the company form, nor if partnerships should be introduced into the regulations of undervalue transfers again have been reviewed or discussed since 2008. 

The thesis examines the development of undervalue transfer regulations and partnerships as a part of those regulations from the years 1990 to 2015. The aim is to see how the stop legislation is consistent with the original arguments for undervalue transfers, i.e. to simplify for companies to reorganize or restructure their businesses. 

In my opinion, the stop rules have resulted in lock-in effects of assets in a partnership. It is difficult to move an asset from a partnership without triggering a relatively high taxation. This results in the neutrality of partnerships being uneven, compared to limited companies and sole proprietorships. 

The analysis also examines the remaining reasons to continue to disqualify partnerships. Finally, there is a discussion of what should be changed regarding partnerships and undervalue transfers.},
  author       = {Norrsell, Lukas},
  keyword      = {Handelsbolag,underprisöverlåtelser,stoppregler,inlåsningseffekter,Skatt,Skatterätt,inkomstskatt,handelsbolagsdomarna,handelsbolagspaketering,fastighetsrätt},
  language     = {swe},
  note         = {Student Paper},
  title        = {Handelsbolag och underprisöverlåtelser - en studie i effekterna av en stoppregel},
  year         = {2016},
}