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Neutralitet och likformighet i beskattningen av fåmansföretag - Det senaste förslaget för att motverka inkomstomvandling med stöd av 3:12-reglerna

Lindberg, Karoline LU (2017) JURM02 20171
Department of Law
Abstract (Swedish)
Den 3 november 2016 överlämnade utredningen sitt betänkande Översyn av skattereglerna för delägare i fåmansföretag (SOU2016:75) till Finansdepartement. Utredningens uppdrag bestod dels i att se över fördelningsreglerna i det så kallade 3:12- systemet, dels beskattningen i ägarskiften. I direktivet betonade uppdragsgivaren behovet av en reglering som förhindrar inkomstomvandling, samtidigt som intresset av att främja förutsättningarna för entreprenörskap beaktas. Därtill skulle förslagen även i möjligaste mån eftersträva förenklingar och medföra ökade skatteintäkter.

I uppsatsen utreds huruvida utredningens föreslagna ändringar infriar direktivets uppmaning att säkerställa 3:12- reglernas ursprungliga syfte att minska incitamenten till... (More)
Den 3 november 2016 överlämnade utredningen sitt betänkande Översyn av skattereglerna för delägare i fåmansföretag (SOU2016:75) till Finansdepartement. Utredningens uppdrag bestod dels i att se över fördelningsreglerna i det så kallade 3:12- systemet, dels beskattningen i ägarskiften. I direktivet betonade uppdragsgivaren behovet av en reglering som förhindrar inkomstomvandling, samtidigt som intresset av att främja förutsättningarna för entreprenörskap beaktas. Därtill skulle förslagen även i möjligaste mån eftersträva förenklingar och medföra ökade skatteintäkter.

I uppsatsen utreds huruvida utredningens föreslagna ändringar infriar direktivets uppmaning att säkerställa 3:12- reglernas ursprungliga syfte att minska incitamenten till inkomstomvandling. Vidare kommer att analyseras i vilken utsträckning förslagen kommer att infria kraven på likformighet och neutralitet. Hur har olika intressen balanserats och vilka effekter kommer förslagen att få?

3:12- reglerna har sedan de infördes varit föremål för ständig debatt och regelverket har ändrats vid åtskilliga tillfällen. Tendensen av utdelningar i fåmansföretag har sedan 2006 års reform ökat, liksom spänningarna mellan beskattning av arbetsinkomst och kapitalinkomst. Motiven till de skattelättnader som införts har framförallt varit att främja företagande, vilket bedömts vara befogat för att regelverket ska uppfattas som legitimt.

För att minska incitamenten till inkomstomvandling och eftersträva skattemässig neutralitet föreslår utredningen nu ett höjt skatteuttag för utdelning inom gränsbeloppet, en justerad beräkning och individualisering av det lönebaserade utrymmet samt ett kraftigt sänkt schablonbelopp enligt förenklingsregeln.

I studien dras slutsatsen att förslaget bidrar till vissa förbättringar i neutralitetshänseende genom att gapet mellan beskattning av arbetsinkomst och kapitalinkomst kommer att minska. Förslaget kommer dock inte att eliminera incitamenten till inkomstomvandling. Utdelningsalternativet kommer att förbli avsevärt förmånligare än vad som var fallet vid 1990 års reform. Det kraftigt sänkta schablonbeloppet i kombination med det höjda skatteuttaget riskerar även leda till att kapital låses in i befintliga bolag vilket försämrar förutsättningarna för i synnerhet nyetablerade företag. Ett individualiserat lönebaserat utrymme tenderar även leda till neutralitetsbrist mellan små och stora företag.

Utredningens förslag kommer troligtvis inte blir det sista i 3:12-skaran, vilket inte gynnar regelverkets redan komplexa struktur. 3:12- reglerna har präglats av ständiga kollisioner mellan de många gånger oförenliga krav som näringspolitiska ambitioner och skatterättsliga principerna ställer på ett reformerat system. Anledning finns därför att lyfta mer principiella frågor såsom hur entreprenörskap bör beskattas. (Less)
Abstract
On 3 November 2016 the Committee submitted its report on tax for owners of closely held companies (Swedish Government Official Reports series 2016: 75) to the Finance Ministry. The Committee's mission partly consisted of reviewing the allocation rules in the so called 3: 12- system and taxation in ownership. The directive stressed client need for a regulation that prevents income conversion, while the interest to promote conditions for entrepreneurship are taken into account. In addition, the proposals would also strive for simplification and bring additional tax revenues wherever possible.

This paper investigates whether the Committee's proposed changes honours the directive calls for ensuring the 3: 12- rules’ original intention to... (More)
On 3 November 2016 the Committee submitted its report on tax for owners of closely held companies (Swedish Government Official Reports series 2016: 75) to the Finance Ministry. The Committee's mission partly consisted of reviewing the allocation rules in the so called 3: 12- system and taxation in ownership. The directive stressed client need for a regulation that prevents income conversion, while the interest to promote conditions for entrepreneurship are taken into account. In addition, the proposals would also strive for simplification and bring additional tax revenues wherever possible.

This paper investigates whether the Committee's proposed changes honours the directive calls for ensuring the 3: 12- rules’ original intention to reduce the incentives for income conversion. Furthermore, the extent to which the proposals will meet the requirements of uniformity and neutrality will be analysed; How have different interests balanced and what effect will the proposals have?

The 3: 12- rules have, since their introduction, been the subject of constant debate, and the regulatory framework has been amended on several occasions. The tendency of dividends in close companies have since the 2006 reform increased at the same rate as tensions between the taxation of labor income and capital income have risen. The reasons for the tax relief that have been imposed have primarily been to promote entrepreneurship, which is deemed to be justified for the regulations as legitimate.

In order to reduce the incentives for income conversion and in order to pursue fiscal neutrality, the Committee now proposes a higher tax levy for dividend distribution within the limit, an adjusted calculation and individualisation of the wage based parameters and a significantly reduced flat rate framework according to the simplification rule.

The Committee's proposals will contribute to some improvement in terms of neutrality and to help decrease the gap between the taxation of labor income and capital income. However, the proposal will not eliminate the incentives for income conversion. Dividend option will remain considerably more favourable than was the case with the 1990 reform. There is also a chance that the significantly reduced standard amount, combined with the increased tax, may lead to that capital gets locked up in existing companies, which in turn may impair the prerequisites for start-ups in particular. An individualised wage base dividend allowance also tends to lead to a lack of neutrality between small and large companies.

The Committee's proposals will probably not be the last for the 3: 12- system, and this is not conducive to the already complex structure of the current regulatory framework. The 3: 12- rules have been characterised by constant collisions between the often irreconcilable demands of economic policy ambitions and tax law principles, set in a reformed system. There is therefore reason to investigating further and raising more fundamental questions, such as how entrepreneurship should be taxed. (Less)
Please use this url to cite or link to this publication:
author
Lindberg, Karoline LU
supervisor
organization
alternative title
Neutrality and uniformity in the taxation system for owners of closely held companies - the latest report in order to prevent income conversion in the 3:12-system
course
JURM02 20171
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
3:12-reglerna, SOU2016:75, Utdelning
language
Swedish
id
8905349
date added to LUP
2017-04-19 10:50:34
date last changed
2017-04-19 10:50:34
@misc{8905349,
  abstract     = {On 3 November 2016 the Committee submitted its report on tax for owners of closely held companies (Swedish Government Official Reports series 2016: 75) to the Finance Ministry. The Committee's mission partly consisted of reviewing the allocation rules in the so called 3: 12- system and taxation in ownership. The directive stressed client need for a regulation that prevents income conversion, while the interest to promote conditions for entrepreneurship are taken into account. In addition, the proposals would also strive for simplification and bring additional tax revenues wherever possible.

This paper investigates whether the Committee's proposed changes honours the directive calls for ensuring the 3: 12- rules’ original intention to reduce the incentives for income conversion. Furthermore, the extent to which the proposals will meet the requirements of uniformity and neutrality will be analysed; How have different interests balanced and what effect will the proposals have?

The 3: 12- rules have, since their introduction, been the subject of constant debate, and the regulatory framework has been amended on several occasions. The tendency of dividends in close companies have since the 2006 reform increased at the same rate as tensions between the taxation of labor income and capital income have risen. The reasons for the tax relief that have been imposed have primarily been to promote entrepreneurship, which is deemed to be justified for the regulations as legitimate.

In order to reduce the incentives for income conversion and in order to pursue fiscal neutrality, the Committee now proposes a higher tax levy for dividend distribution within the limit, an adjusted calculation and individualisation of the wage based parameters and a significantly reduced flat rate framework according to the simplification rule.

The Committee's proposals will contribute to some improvement in terms of neutrality and to help decrease the gap between the taxation of labor income and capital income. However, the proposal will not eliminate the incentives for income conversion. Dividend option will remain considerably more favourable than was the case with the 1990 reform. There is also a chance that the significantly reduced standard amount, combined with the increased tax, may lead to that capital gets locked up in existing companies, which in turn may impair the prerequisites for start-ups in particular. An individualised wage base dividend allowance also tends to lead to a lack of neutrality between small and large companies.

The Committee's proposals will probably not be the last for the 3: 12- system, and this is not conducive to the already complex structure of the current regulatory framework. The 3: 12- rules have been characterised by constant collisions between the often irreconcilable demands of economic policy ambitions and tax law principles, set in a reformed system. There is therefore reason to investigating further and raising more fundamental questions, such as how entrepreneurship should be taxed.},
  author       = {Lindberg, Karoline},
  keyword      = {3:12-reglerna,SOU2016:75,Utdelning},
  language     = {swe},
  note         = {Student Paper},
  title        = {Neutralitet och likformighet i beskattningen av fåmansföretag - Det senaste förslaget för att motverka inkomstomvandling med stöd av 3:12-reglerna},
  year         = {2017},
}