"Spanska fönstret" - dubbel skattefrihet?
(2016) JURM02 20162Department of Law
- Abstract (Swedish)
- Det är vanligt förekommande att fysiska och juridiska personer vill minska sin beskattning. Det finns stor variation i förfaringssätt som medför minskad beskattning. Denna uppsats undersöker om dubbel skattefrihet kan uppstå vid hemvistbyte. Dubbel skattefrihet innebär att varken den nya eller tidigare hemviststaten beskattar personen. På så sätt blir vissa inkomster skattefria. Det har tidigare funnits ett sådant förfarande med beaktande av dubbelbeskattningsavtalet mellan Sverige och Österrike. I denna uppsats undersöks om ett liknande vakuum finns vid hemvistbyte till Spanien i och med tillämpning av dubbelbeskattningsavtalet mellan Sverige och Spanien. En fysisk person är obegränsat skattskyldig i Sverige om den är bosatt i Sverige,... (More)
- Det är vanligt förekommande att fysiska och juridiska personer vill minska sin beskattning. Det finns stor variation i förfaringssätt som medför minskad beskattning. Denna uppsats undersöker om dubbel skattefrihet kan uppstå vid hemvistbyte. Dubbel skattefrihet innebär att varken den nya eller tidigare hemviststaten beskattar personen. På så sätt blir vissa inkomster skattefria. Det har tidigare funnits ett sådant förfarande med beaktande av dubbelbeskattningsavtalet mellan Sverige och Österrike. I denna uppsats undersöks om ett liknande vakuum finns vid hemvistbyte till Spanien i och med tillämpning av dubbelbeskattningsavtalet mellan Sverige och Spanien. En fysisk person är obegränsat skattskyldig i Sverige om den är bosatt i Sverige, stadigvarande vistas i Sverige eller har väsentlig anknytning till Sverige och tidigare har varit bosatt här, enligt 3 kap. 3 § första stycket inkomstskattelagen (1999:1229). Svensk intern rätt inskränks dock genom att skatteavtal generellt ska ges företräde.
Enligt dubbelbeskattningsavtalets mellan Sverige och Spanien art. 4 anses bl.a. en person ha hemvist där denne har sin bosättning. Om dubbel hemvist uppstår löses det genom att personen betraktas ha hemvist där denne har sin stadigvarande bostad eller genom andra alternativa lösningsartiklar i hierarkisk ordning. Enligt art. 13 beskattas kapitalvinster i hemviststaten. Spansk intern rätt betraktar att en person har skatterättslig hemvist i Spanien då denne vistats i Spanien mer än 183 dagar under ett kalenderår. En fysisk person beskattas därför inte dessförinnan, men personen kan anses vara resident i Spanien. Svensk praxis har fastställt att faktisk beskattning inte behöver ske för att en person ska få hemvist i inflyttningslandet. Sammantaget öppnar detta upp en möjlighet att få inkomster obeskattade.
Ännu har inte praxis bedömt förfarandet utgöra skatteflykt enligt lagen (1995:575) mot skatteflykt. Det ska inte tas för givet att förfaringssättet inte anses utgöra skatteflykt framöver. (Less) - Abstract
- It is common that physical and legal entities want to reduce their taxation, and there are several processes available. This paper examines whether double exemption of tax can arise when changing residence. Double non-taxation means that neither the new nor previous state of residence will tax that entity. Some income will therefore be excluded from taxation. Such a process has previously been possible with regard to the double taxation agreement between Sweden and Austria. This paper examines whether a similar vacuum exists when the domicile changes to Spain in application of the double taxation agreement between Sweden and Spain. In accordance with the Swedish Income Tax Act (1999:1229) Chap. 3, § 3 first part, a physical entity is... (More)
- It is common that physical and legal entities want to reduce their taxation, and there are several processes available. This paper examines whether double exemption of tax can arise when changing residence. Double non-taxation means that neither the new nor previous state of residence will tax that entity. Some income will therefore be excluded from taxation. Such a process has previously been possible with regard to the double taxation agreement between Sweden and Austria. This paper examines whether a similar vacuum exists when the domicile changes to Spain in application of the double taxation agreement between Sweden and Spain. In accordance with the Swedish Income Tax Act (1999:1229) Chap. 3, § 3 first part, a physical entity is taxable if he is resident in Sweden, habitual abode in Sweden or has a substantial connection to Sweden and has previously been resided here. Swedish national legislation is limited by the fact that tax treaties generally are given primacy.
According to Art. 4 in the double taxation agreement between Sweden and Spain, a physical entity is, inter alia, considered domiciled at the place of residency. If the physical entity is considered domiciled in both states, should he be considered domiciled where he got a permanent home or in accordance with other alternative solutions, presented in hierarchical order. According to Art. 13, capital gains are taxed in the state where the physical entity is considered domiciled. Spanish domestic law considers that a physical entity is tax-resident in Spain when he has lived in Spain for more than 183 days during a calendar year. A physical entity is therefore not taxed until then, but he can be considered as resident in Spain. Swedish precedents have determined that a tax levy does not need to be executed for a person to obtain his residency in the state where he immigrated. Overall, this opens up an opportunity to get income untaxed.
Established practice has not determined the procedure to be tax evasion, in accordance with the Swedish Act (1995:575) Against Tax Evasion. It should not be taken for granted that the process will not constitute tax evasion in the future. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/8897838
- author
- Collin, Martin
- supervisor
- organization
- alternative title
- "Spanish window" - double non-taxation?
- course
- JURM02 20162
- year
- 2016
- type
- H3 - Professional qualifications (4 Years - )
- subject
- keywords
- Skattefrihet, Spanska fönstret, Väsentlig anknytning, Skatteflykt, OECD, Tioårsregeln
- language
- Swedish
- id
- 8897838
- date added to LUP
- 2017-01-27 11:11:41
- date last changed
- 2017-01-27 11:11:41
@misc{8897838,
abstract = {{It is common that physical and legal entities want to reduce their taxation, and there are several processes available. This paper examines whether double exemption of tax can arise when changing residence. Double non-taxation means that neither the new nor previous state of residence will tax that entity. Some income will therefore be excluded from taxation. Such a process has previously been possible with regard to the double taxation agreement between Sweden and Austria. This paper examines whether a similar vacuum exists when the domicile changes to Spain in application of the double taxation agreement between Sweden and Spain. In accordance with the Swedish Income Tax Act (1999:1229) Chap. 3, § 3 first part, a physical entity is taxable if he is resident in Sweden, habitual abode in Sweden or has a substantial connection to Sweden and has previously been resided here. Swedish national legislation is limited by the fact that tax treaties generally are given primacy.
According to Art. 4 in the double taxation agreement between Sweden and Spain, a physical entity is, inter alia, considered domiciled at the place of residency. If the physical entity is considered domiciled in both states, should he be considered domiciled where he got a permanent home or in accordance with other alternative solutions, presented in hierarchical order. According to Art. 13, capital gains are taxed in the state where the physical entity is considered domiciled. Spanish domestic law considers that a physical entity is tax-resident in Spain when he has lived in Spain for more than 183 days during a calendar year. A physical entity is therefore not taxed until then, but he can be considered as resident in Spain. Swedish precedents have determined that a tax levy does not need to be executed for a person to obtain his residency in the state where he immigrated. Overall, this opens up an opportunity to get income untaxed.
Established practice has not determined the procedure to be tax evasion, in accordance with the Swedish Act (1995:575) Against Tax Evasion. It should not be taken for granted that the process will not constitute tax evasion in the future.}},
author = {{Collin, Martin}},
language = {{swe}},
note = {{Student Paper}},
title = {{"Spanska fönstret" - dubbel skattefrihet?}},
year = {{2016}},
}