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Beskattning av derivatinstrument-Gällande rätt för klassificering och periodiseringen av derivatinstrument

Gunnarsson, Kalle LU (2016) HARH12 20161
Department of Business Law
Abstract (Swedish)
Denna framställning redogör för beskattningen av derivatinstrument i inkomstslaget näringsverksamhet.

I inkomstskattelagen delas derivatinstrument upp i lagertillgångar eller kapitaltillgångar baserat på vilken typ av aktiebolag som äger tillgången. I bolag som huvudsakligen bedriver handel med värdepapper anses sådana tillgångar vara lagertillgångar. I alla andra bolag är derivat kapitaltillgångar. Denna uppdelning styr vilka regler som ska gälla vid beskattningen.

Är derivatinstrumntet en lagertillgång styrs beskattningen av reglerna i redovisningsrätten och beskattas när derivatet ska tas upp i redovisningens resultaträkning. Derivat klassificeras i balansrapporten baserat på dess ekonomiska innebörd. Vinster och förluster på... (More)
Denna framställning redogör för beskattningen av derivatinstrument i inkomstslaget näringsverksamhet.

I inkomstskattelagen delas derivatinstrument upp i lagertillgångar eller kapitaltillgångar baserat på vilken typ av aktiebolag som äger tillgången. I bolag som huvudsakligen bedriver handel med värdepapper anses sådana tillgångar vara lagertillgångar. I alla andra bolag är derivat kapitaltillgångar. Denna uppdelning styr vilka regler som ska gälla vid beskattningen.

Är derivatinstrumntet en lagertillgång styrs beskattningen av reglerna i redovisningsrätten och beskattas när derivatet ska tas upp i redovisningens resultaträkning. Derivat klassificeras i balansrapporten baserat på dess ekonomiska innebörd. Vinster och förluster på derivat är fullt beskattningsbara och full avdragsgilla mot övriga inkomster oavsett när de uppstår.

Beskattningen av kapitaltillgångar sker när de avyttras och endast definitiva förluster medger avdragsrätt. De komponenter som beaktas vid kapitaltillgångens avyttring baseras på om tillgången är en delägarrätt, fordringsrätt eller liknande avtal och klassificeringen görs baserat på den underliggande tillgången. Samtliga delar av en delägarrätt ska tas upp eller dras av vid avyttring medan löpande kostnader för fordringsrätter tas upp eller dras av vid samma tidpunkt som de görs i redovisningen. Motsvarar inte ett derivat varken en delägarrätt eller fordringsrätt ska samtliga dess komponenter tas upp vid avyttringen.

Avdrag för förluster på delägarrätter får endast kvittas mot vinster på delägarrätter. Förluster på delägarrätter och fordringar i intressegemenskaper får som huvudregel aldrig dras av. Däremot gäller dessa regler inte förluster på liknande avtal. (Less)
Abstract
This thesis describes the taxation of derivatives in the business income tax act (“Inkomstslaget näringsverksamhet”).

The Income Tax Act divides derivative instruments into inventory assets or capital assets based on the type of company that owns the asset. Assets held by companies engaged primarily in the trading of securities and derivatives are considered to be inventory assets. In other companies derivative instruments are capital assets. This classification determines which rules that applies for taxation purposes.

If the asset is an inventory asset the tax rules are based on accounting rules and taxed continuously when the derivative is to be included in the income statement. Derivatives are classified in the balance sheet... (More)
This thesis describes the taxation of derivatives in the business income tax act (“Inkomstslaget näringsverksamhet”).

The Income Tax Act divides derivative instruments into inventory assets or capital assets based on the type of company that owns the asset. Assets held by companies engaged primarily in the trading of securities and derivatives are considered to be inventory assets. In other companies derivative instruments are capital assets. This classification determines which rules that applies for taxation purposes.

If the asset is an inventory asset the tax rules are based on accounting rules and taxed continuously when the derivative is to be included in the income statement. Derivatives are classified in the balance sheet based on its economic substance. Gains and losses on derivatives are fully taxable and fully deductible towards all other income no matter if the loss is definite or not.

The taxation of capital assets occurs at the divestment, losses must be definite to be deductible. The components taken into account in the divestment is based on whether the derivative is considered an equity right (“delägarrätt”) or a creditors right (“fordringsrätt”) or a similar agreement, the classification is based on the underlying asset. All capital gains or losses of an equity right are to be accounted for tax purposes at the time of the divestment while ongoing interest payment on creditors rights are to be taxed or deducted based on accounting rules. If a derivative does not correspond to neither a equity right nor a creditors right, all its components are taxed at the instruments divestment.

Deductions for losses on equity rights may only be offset against gains on equity rights. Losses on equity rights and receivables (“fordringar”) in company groups are mainly never deductible. However these rules does not apply to losses on “similar agreements”. (Less)
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author
Gunnarsson, Kalle LU
supervisor
organization
course
HARH12 20161
year
type
M2 - Bachelor Degree
subject
keywords
Beskattningsrätt, redovisningsrätt, derivat, kapitalvinstbeskattning, bokföringsmässiga grunder, klassificering, periodisering, avdragsrätt
language
Swedish
id
8876424
date added to LUP
2016-06-07 13:37:09
date last changed
2016-06-07 13:37:09
@misc{8876424,
  abstract     = {This thesis describes the taxation of derivatives in the business income tax act (“Inkomstslaget näringsverksamhet”).

The Income Tax Act divides derivative instruments into inventory assets or capital assets based on the type of company that owns the asset. Assets held by companies engaged primarily in the trading of securities and derivatives are considered to be inventory assets. In other companies derivative instruments are capital assets. This classification determines which rules that applies for taxation purposes.

If the asset is an inventory asset the tax rules are based on accounting rules and taxed continuously when the derivative is to be included in the income statement. Derivatives are classified in the balance sheet based on its economic substance. Gains and losses on derivatives are fully taxable and fully deductible towards all other income no matter if the loss is definite or not.

The taxation of capital assets occurs at the divestment, losses must be definite to be deductible. The components taken into account in the divestment is based on whether the derivative is considered an equity right (“delägarrätt”) or a creditors right (“fordringsrätt”) or a similar agreement, the classification is based on the underlying asset. All capital gains or losses of an equity right are to be accounted for tax purposes at the time of the divestment while ongoing interest payment on creditors rights are to be taxed or deducted based on accounting rules. If a derivative does not correspond to neither a equity right nor a creditors right, all its components are taxed at the instruments divestment.

Deductions for losses on equity rights may only be offset against gains on equity rights. Losses on equity rights and receivables (“fordringar”) in company groups are mainly never deductible. However these rules does not apply to losses on “similar agreements”.},
  author       = {Gunnarsson, Kalle},
  keyword      = {Beskattningsrätt,redovisningsrätt,derivat,kapitalvinstbeskattning,bokföringsmässiga grunder,klassificering,periodisering,avdragsrätt},
  language     = {swe},
  note         = {Student Paper},
  title        = {Beskattning av derivatinstrument-Gällande rätt för klassificering och periodiseringen av derivatinstrument},
  year         = {2016},
}