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Köp, gåva eller mittemellan? – En studie om fångesklassificering och kontinuitetsprincipen vid underprisöverlåtelser

Brohall, Daniel LU (2016) JURM02 20161
Department of Law
Abstract (Swedish)
Kontinuitetsprincipen och fångesklassificering har ofta ett direkt samband. Att en överlåtelse klassificeras som gåva medför i regel att inkomstbeskattning kan underlåtas när en tillgång överlåts och att mottagaren övertar obeskattat värde i enlighet med kontinuitetsprincipen. Vid underprisöverlåtelser enligt reglerna i 23 kap. IL finns visserligen en lagstadgad kontinuitetsbestämmelse som är tillämplig oavsett fångesrubricering när ersättningen understiger de överlåtna tillgångarnas skattemässiga värde. En förutsättning för att kontinuitetsprincipen ska bli tillämplig vid utöver angivna situation är emellertid att det rör sig om ett benefikt fång – varför fångesbedömningen är central för att utreda kontinuitetsprincipens tillämplighet vid... (More)
Kontinuitetsprincipen och fångesklassificering har ofta ett direkt samband. Att en överlåtelse klassificeras som gåva medför i regel att inkomstbeskattning kan underlåtas när en tillgång överlåts och att mottagaren övertar obeskattat värde i enlighet med kontinuitetsprincipen. Vid underprisöverlåtelser enligt reglerna i 23 kap. IL finns visserligen en lagstadgad kontinuitetsbestämmelse som är tillämplig oavsett fångesrubricering när ersättningen understiger de överlåtna tillgångarnas skattemässiga värde. En förutsättning för att kontinuitetsprincipen ska bli tillämplig vid utöver angivna situation är emellertid att det rör sig om ett benefikt fång – varför fångesbedömningen är central för att utreda kontinuitetsprincipens tillämplighet vid sådana överlåtelser. Syftet med förevarande uppsats är framförallt att utreda hur fångesklassificeringen görs vid underprisöverlåtelser av lagerfastigheter respektive lös egendom, och vilka följder fångets klassificering som gåva får för kontinuitetsprincipens tillämplighet och räckvidd.

Framställningen har visat att rättsläget är tydligt när det gäller underprisöverlåtelse av en hel näringsverksamhet bestående av lagerfastigheter. En sådan överlåtelse utgör gåva när gåvokriterierna benefik avsikt, frivillighet och förmögenhetsöverföring är uppfyllda samtidigt som eventuell utgiven ersättning understiger fastigheternas taxeringsvärde. Fångets klassificering som gåva medför vid sådana underprisöverlåtelser att någon inkomstbeskattning inte utlöses och att förvärvaren genom kontinuitetsprincipen övertar bl.a. fastigheternas skattemässiga värde och karaktär som lagertillgångar. Vid underprisöverlåtelser av lös egendom eller enstaka lagerfastigheter är rättsläget till stora delar oklart vad gäller såväl hur fångesbedömningen ska göras som huruvida kontinuitetsprincipen blir tillämplig. Slutsatsen som dragits i denna uppsats är att en överlåtelse av lös egendom förmodligen anses utgöra gåva när ersättningen understiger tillgångarnas marknadsvärde, förutsatt att gåvokriterierna är uppfyllda. Detta har emellertid en begränsad betydelse mot bakgrund av att HFD fastställt att utgiven ersättning – oavsett om överlåtelsen sker genom avyttring eller gåva – ska tas upp som intäkt.

Sammanfattningsvis visar framställningen att rättsläget är komplicerat, men också till stora delar oklart. Ett tillägg i 23 kap. 10 § IL som reglerar beskattningskonsekvenserna när utgiven ersättning överstiger skattemässigt värde vore därför till fördel för den skattskyldiges förutsebarhet. (Less)
Abstract
The appreciation of assets is usually subject for taxation when transferred. However, if the principle of basis carryover is applied, it is possible to transfer assets without any immediate taxation. When this principle is applied, the appreciation of the assets is transferred to the transferee, and therefore the tax liability does not cease, it is only postponed. In Swedish domestic tax law, there is a clear connection between the principle of basis carryover and the assignments classification as a gift. If assets are transferred by gift, it usually means that the transaction is not treated as a taxable event and that the principle of basis carryover is applicable. This thesis mainly examines under what prerequisites an assignment is... (More)
The appreciation of assets is usually subject for taxation when transferred. However, if the principle of basis carryover is applied, it is possible to transfer assets without any immediate taxation. When this principle is applied, the appreciation of the assets is transferred to the transferee, and therefore the tax liability does not cease, it is only postponed. In Swedish domestic tax law, there is a clear connection between the principle of basis carryover and the assignments classification as a gift. If assets are transferred by gift, it usually means that the transaction is not treated as a taxable event and that the principle of basis carryover is applicable. This thesis mainly examines under what prerequisites an assignment is constituted as a gift when business assets are transferred, and whether the principle of basis carryover is applicable on these transfers.

The study shows that no matter what type of assets that are transferred, three prerequisites always have to be fulfilled in order for an assignment to be constituted as a gift. Firstly, the transferor must have a beneficial intention; secondly, the transaction has to be voluntary; lastly, there must be a transfer of capital. Nonetheless, further complications occur when there is a hybrid acquisition. When real estate is transferred, the Supreme Administrative Court has concluded that the assignment is constituted as a gift if the payment is lower than the real estate ratable value. However, when other business assets are transferred, for example inventories, there is no clear guidelines from the Supreme Administrative Court or the legislator under what prerequisites a hybrid acquisition is constituted as a gift. Though, based on the Supreme Administrative Court's reasoning in the case RÅ 2007 ref. 50, it is argued in this thesis that most likely these hybrid acquisitions are constituted as a gift if the payment is lower than the market value of the transferred assets.

Furthermore, the study shows that when a whole business – which only consists of real estate properties – is transferred by gift, the principle of basis carryover is applicable. These transfers are therefore not treated as a taxable event, and the value as well as the character of the estate properties remains the same after the transfer. In contrast, when other assets are transferred by gift, for example a single estate property or a whole business consisting only inventories, the transfer is treated as a taxable event. The donor is therefore taxed for the value that the transferee paid. To summarize, when business assets are transferred by gift, whether the principle of basis carryover is applicable, depends on what type of assets that are transferred. (Less)
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author
Brohall, Daniel LU
supervisor
organization
alternative title
Buy, gift, or both? – A study of the principle of basis carryover and under what prerequisites an assignment is constituted as a gift when business assets are transferred
course
JURM02 20161
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
Skatterätt, Gåva, Fångesklassificering, Kontinuitetsprincipen, Underprisöverlåtelser
language
Swedish
id
8875139
date added to LUP
2016-06-14 09:46:02
date last changed
2016-06-14 09:46:02
@misc{8875139,
  abstract     = {The appreciation of assets is usually subject for taxation when transferred. However, if the principle of basis carryover is applied, it is possible to transfer assets without any immediate taxation. When this principle is applied, the appreciation of the assets is transferred to the transferee, and therefore the tax liability does not cease, it is only postponed. In Swedish domestic tax law, there is a clear connection between the principle of basis carryover and the assignments classification as a gift. If assets are transferred by gift, it usually means that the transaction is not treated as a taxable event and that the principle of basis carryover is applicable. This thesis mainly examines under what prerequisites an assignment is constituted as a gift when business assets are transferred, and whether the principle of basis carryover is applicable on these transfers. 

The study shows that no matter what type of assets that are transferred, three prerequisites always have to be fulfilled in order for an assignment to be constituted as a gift. Firstly, the transferor must have a beneficial intention; secondly, the transaction has to be voluntary; lastly, there must be a transfer of capital. Nonetheless, further complications occur when there is a hybrid acquisition. When real estate is transferred, the Supreme Administrative Court has concluded that the assignment is constituted as a gift if the payment is lower than the real estate ratable value. However, when other business assets are transferred, for example inventories, there is no clear guidelines from the Supreme Administrative Court or the legislator under what prerequisites a hybrid acquisition is constituted as a gift. Though, based on the Supreme Administrative Court's reasoning in the case RÅ 2007 ref. 50, it is argued in this thesis that most likely these hybrid acquisitions are constituted as a gift if the payment is lower than the market value of the transferred assets. 
 
Furthermore, the study shows that when a whole business – which only consists of real estate properties – is transferred by gift, the principle of basis carryover is applicable. These transfers are therefore not treated as a taxable event, and the value as well as the character of the estate properties remains the same after the transfer. In contrast, when other assets are transferred by gift, for example a single estate property or a whole business consisting only inventories, the transfer is treated as a taxable event. The donor is therefore taxed for the value that the transferee paid. To summarize, when business assets are transferred by gift, whether the principle of basis carryover is applicable, depends on what type of assets that are transferred.},
  author       = {Brohall, Daniel},
  keyword      = {Skatterätt,Gåva,Fångesklassificering,Kontinuitetsprincipen,Underprisöverlåtelser},
  language     = {swe},
  note         = {Student Paper},
  title        = {Köp, gåva eller mittemellan? – En studie om fångesklassificering och kontinuitetsprincipen vid underprisöverlåtelser},
  year         = {2016},
}