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Paketering av fastigheter - Finns det behov av ny lagstiftning?

Cloustierna, Daniel LU (2016) JURM02 20162
Department of Law
Abstract (Swedish)
En fastighetspaketering innebär att ett moderbolag överlåter en fastighet till ett för ändamålet nybildat dotterbolag genom en underprisöverlåtelse till skattemässigt värde, varefter andelarna i dotterbolaget avyttras koncernexternt. Förfarandet med fastighetspaketeringar är ett skatteplaneringsverktyg som resulterar i minimerad skattebelastning för såväl överlåtaren som förvärvaren. I denna uppsats utrönas de lege lata avseende detta skatteförfarande. Vidare undersöks och analyseras skattekonsekvenserna till följd av en fastighetspaketering, samt huruvida det finns behov av ny lagstiftning på området. Dessutom förs en analys och djupgående diskussion de lege ferenda.

Ett fundamentalt moment i fastighetspaketeringen är att andelarna i... (More)
En fastighetspaketering innebär att ett moderbolag överlåter en fastighet till ett för ändamålet nybildat dotterbolag genom en underprisöverlåtelse till skattemässigt värde, varefter andelarna i dotterbolaget avyttras koncernexternt. Förfarandet med fastighetspaketeringar är ett skatteplaneringsverktyg som resulterar i minimerad skattebelastning för såväl överlåtaren som förvärvaren. I denna uppsats utrönas de lege lata avseende detta skatteförfarande. Vidare undersöks och analyseras skattekonsekvenserna till följd av en fastighetspaketering, samt huruvida det finns behov av ny lagstiftning på området. Dessutom förs en analys och djupgående diskussion de lege ferenda.

Ett fundamentalt moment i fastighetspaketeringen är att andelarna i dotterbolaget måste klassificeras som näringsbetingade andelar vid den koncernexterna avyttringen. Om andelarna istället lagerklassificeras är kapitalvinsten inte undantagen beskattning. Härvid konstateras det i uppsatsen att 27 kap. 6 § IL inte är tillämplig om det andelsägande bolaget varken bedriver byggnadsrörelse eller handel med fastigheter, vilket medför att ett holdingbolag kan vara andelsägare utan att lagerklassificering är möjlig enligt aktuellt regel. Huruvida den allmänna regleringen om lager i 17 kap. 3 § IL kan tillämpas i ett sådant scenario konstateras emellertid som oklart.

Årligen går fiscus miste om skatt i form av såväl stämpelskatt som utebliven uttagsbeskattning. Förutom dessa skattekonsekvenser konstaterar uppsatsen att skatteförfarandet innefattar konsekvenser som står i strid med neutralitetsprincipen och likformighetsprincipen. Som beskrivits konstateras likväl att det är oklart huruvida en tillämpning av 17 kap. 3 § IL är möjlig, medan 27 kap. 6 § IL inte är tillämplig under ovan givna förutsättningar. Mot bakgrund av detta konstateras att det finns behov av ny lagstiftning på området.

I anledning av att förhindra och motverka aktuellt skatteförfarande talar uppsatsförfattaren för att rätten till underprisöverlåtelser bör slopas till och från aktiebolag när föremål för underprisöverlåtelsen utgör en näringsfastighet. Kortfattat medför en sådan åtgärd att de effekter som har utnyttjats med avsevärda skattebortfall till följd förhindras på ett heltäckande och effektivt vis. (Less)
Abstract
The concept of packing assets in terms of real estate signifies that a parent company transfers a real estate to a newly formed subsidiary through an undervalue-transfer set to tax value, i.e. for a price under fair market value, whereafter the shares in the subsidiary are disposed of. The given procedure is a tax planning tool which causes minimized tax burden for the transferor, as well as for the transferee. This essay will ascertain de lege lata concerning this tax procedure. It will also investigate and analyze the consequences of the current procedure, and whether there is need for new legislation. Furthermore, this essay will adduce an analysis and in-depth discussion de lege ferenda.

A fundamental element of the procedure refers... (More)
The concept of packing assets in terms of real estate signifies that a parent company transfers a real estate to a newly formed subsidiary through an undervalue-transfer set to tax value, i.e. for a price under fair market value, whereafter the shares in the subsidiary are disposed of. The given procedure is a tax planning tool which causes minimized tax burden for the transferor, as well as for the transferee. This essay will ascertain de lege lata concerning this tax procedure. It will also investigate and analyze the consequences of the current procedure, and whether there is need for new legislation. Furthermore, this essay will adduce an analysis and in-depth discussion de lege ferenda.

A fundamental element of the procedure refers to the shares in the subsidiary which must be classified as business-related when the external sale is actualized. If the shares, on the other hand, are classified as layer the capital will not be exempt for taxation when realized. Hereby, the essay states that ch. 27 § 6 IL is not applicable if the shareholding company is not engaged in neither constructional business nor trading of properties — as a result a holding company can possess shares with no consequences as regards income taxation. Whether the general regulation of layer in ch. 17 § 3 IL is suitable for application in such a case is, however, found to be unclear.

Annually, fiscus is unable to collect tax revenues due to stamp duty, as well as due to withdrawal taxation. In addition to these consequences the essay states that the tax procedure entails consequences that conflict with the principle of neutrality and the principle of uniformity. As described, it is also unclear whether ch. 17 § 3 IL is suitable for application, whereas ch. 27 § 6 IL is not applicable, given the conditions above. Against this, the essay states that there is need for new legislation.

In respect of preventing and counteracting this tax planning tool the writer releases the following statement: the right to undervalue-transfers should be abolished to and from limited companies when subject for the undervalue-transfer constitutes a business real estate. In short, such a regulation will act as a full and efficient measure against packing assets with regard to real estates. (Less)
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author
Cloustierna, Daniel LU
supervisor
organization
alternative title
Packing assets in terms of real estate - Is there need for new legislation?
course
JURM02 20162
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
skatterätt, social and welfare law, paketering av fastigheter, packing of assets in terms of real estate, fastighetspaketering
language
Swedish
id
8896775
date added to LUP
2017-01-18 12:42:11
date last changed
2017-01-18 12:42:11
@misc{8896775,
  abstract     = {The concept of packing assets in terms of real estate signifies that a parent company transfers a real estate to a newly formed subsidiary through an undervalue-transfer set to tax value, i.e. for a price under fair market value, whereafter the shares in the subsidiary are disposed of. The given procedure is a tax planning tool which causes minimized tax burden for the transferor, as well as for the transferee. This essay will ascertain de lege lata concerning this tax procedure. It will also investigate and analyze the consequences of the current procedure, and whether there is need for new legislation. Furthermore, this essay will adduce an analysis and in-depth discussion de lege ferenda.

A fundamental element of the procedure refers to the shares in the subsidiary which must be classified as business-related when the external sale is actualized. If the shares, on the other hand, are classified as layer the capital will not be exempt for taxation when realized. Hereby, the essay states that ch. 27 § 6 IL is not applicable if the shareholding company is not engaged in neither constructional business nor trading of properties — as a result a holding company can possess shares with no consequences as regards income taxation. Whether the general regulation of layer in ch. 17 § 3 IL is suitable for application in such a case is, however, found to be unclear.

Annually, fiscus is unable to collect tax revenues due to stamp duty, as well as due to withdrawal taxation. In addition to these consequences the essay states that the tax procedure entails consequences that conflict with the principle of neutrality and the principle of uniformity. As described, it is also unclear whether ch. 17 § 3 IL is suitable for application, whereas ch. 27 § 6 IL is not applicable, given the conditions above. Against this, the essay states that there is need for new legislation.

In respect of preventing and counteracting this tax planning tool the writer releases the following statement: the right to undervalue-transfers should be abolished to and from limited companies when subject for the undervalue-transfer constitutes a business real estate. In short, such a regulation will act as a full and efficient measure against packing assets with regard to real estates.},
  author       = {Cloustierna, Daniel},
  keyword      = {skatterätt,social and welfare law,paketering av fastigheter,packing of assets in terms of real estate,fastighetspaketering},
  language     = {swe},
  note         = {Student Paper},
  title        = {Paketering av fastigheter - Finns det behov av ny lagstiftning?},
  year         = {2016},
}