Bostadsrättsföreningar och tredimensionell fastighetsbildning
(2017) VFT920 20171Real Estate Science
- Abstract (Swedish)
- Skattelättnadsregeln för medlemmar i oäkta bostadsföretag, som togs bort från och med inkomståret 2016, innebar att de kunde göra ett avdrag på den beskattningsbara bostadsförmånen. I och med borttagandet av denna regel påverkas cirka 5000 privatpersoner av en högre utgift för sitt boende. Att en bostadsrättsförening klassas som ett oäkta bostadsföretag beror ofta på att de har en stor andel lokaler.
Genom 3D-fastighetsbildning och överlåtelse av lokalfastigheten till annan part kan bostadsrättsföreningen äganderättsligt avskilja lokalerna från boendedelen och på så sätt gå från att vara ett oäkta bostadsföretag till ett privatbostadsföretag. Eftersom lokalerna ofta genererar en viss inkomst, och för att man vill styra vilka som hyr... (More) - Skattelättnadsregeln för medlemmar i oäkta bostadsföretag, som togs bort från och med inkomståret 2016, innebar att de kunde göra ett avdrag på den beskattningsbara bostadsförmånen. I och med borttagandet av denna regel påverkas cirka 5000 privatpersoner av en högre utgift för sitt boende. Att en bostadsrättsförening klassas som ett oäkta bostadsföretag beror ofta på att de har en stor andel lokaler.
Genom 3D-fastighetsbildning och överlåtelse av lokalfastigheten till annan part kan bostadsrättsföreningen äganderättsligt avskilja lokalerna från boendedelen och på så sätt gå från att vara ett oäkta bostadsföretag till ett privatbostadsföretag. Eftersom lokalerna ofta genererar en viss inkomst, och för att man vill styra vilka som hyr dem, finns ibland ett intresse från medlemmarna i bostadsrättsföreningen att fortsatt förvalta lokalerna. Medlemmarna kan då bilda en ny association till vilken lokalfastigheten överlåts. På så sätt äger fortfarande medlemmarna i bostadsrättsföreningen lokalerna medan bostadsrättsföreningen klassas som privatbostadsföretag. 3D-fastighetsbildning är även användbart i samband med nyproduktion av bostadsrätter samt vid ombildning från hyresrätt till bostadsrätt.
En undersökning har genomförts i Stockholm, Göteborg och Malmö för att se i vilken omfattning 3D-fastighetsbildning har använts av bostadsrättsföreningar, då det antas vara i storstäder som oäkta föreningar är vanligast. Fyra intervjuer hålls för att bättre förstå problematiken och fördjupa kunskapen. Enkäter skickade till bostadsrättsföreningar som genomfört den aktuella 3D-bildningen bidrar också till en djupare förståelse.
Undersökningen visar att det här inte är en särskilt vanligt förekommande fastighetsbildningsåtgärd, 30 stycken förrättningar hittas, och att majoriteten återfinns i Stockholm. Förrättningarna handlar om nyproduktion, ombildning och befintliga bostadsrättsföreningar som själva genomför 3D-fastighetsbildningen. En bristande kunskap om gällande skatteregler samt kommunernas vilja eller ovilja att ändra detaljplaner kan vara anledningar till att det inte genomförts så många gånger. Antalet servitut och gemensamhetsanläggningar som bildas i respektive förrättning varierar kraftigt. Mycket beror på de konstruktionstekniska förutsättningarna i byggnaden, sakägarnas yrkanden och förrättningslantmätarens personliga övertygelse. I de fall en koppling mellan medlemmarna i bostadsrättsföreningen och ägarna till lokalfastigheten kunnat uttydas är det oftast en ekonomisk förening som har lagfart på lokalfastigheten. Även svaren på enkäterna vittnar om att ekonomiska föreningar är den mest attraktiva formen för medlemmarna att fortsatt förvalta lokalfastigheten, och att delägarkretsen regleras genom stadgebestämmelser.
Dessa förrättningar antas vara en reaktion på de gällande skattereglerna, och de bidrar inte till byggandet av några nya bostäder. Man skulle därför kunna tycka att de är en ”onödig” belastning på lantmäteriet, som i dagens läge med stor bostadsbrist, har mycket att göra. (Less) - Abstract
- Up until recently, members of co-operative housing associations with a high income deriving from non-housing activities could benefit from a tax exemption rule. This rule was last applied in 2015 and meant that a deduction could be made for the taxable housing benefit. With the removal of this rule approximately 5,000 private individuals are affected by a higher cost for their accommodation. When a co-operative housing association gets its income from other than apartment-fees, it often depends on the fact that they have a large proportion of commercial space.
Through a 3D cadastral procedure and a sale to another party, the co-operative housing association can divide ownership of the commercial space from the housing section, changing... (More) - Up until recently, members of co-operative housing associations with a high income deriving from non-housing activities could benefit from a tax exemption rule. This rule was last applied in 2015 and meant that a deduction could be made for the taxable housing benefit. With the removal of this rule approximately 5,000 private individuals are affected by a higher cost for their accommodation. When a co-operative housing association gets its income from other than apartment-fees, it often depends on the fact that they have a large proportion of commercial space.
Through a 3D cadastral procedure and a sale to another party, the co-operative housing association can divide ownership of the commercial space from the housing section, changing the way the association and its members are being taxed. Because the commercial space often generate quite an income, and in order to control who rents it, there is sometimes an interest from the members of the co-operative housing association to continue to administer the commercial space. The members of the co-operative housing association can own and administer the commercial space, which now is a separate property, through a new association. 3D cadastral procedures are also applicable when it comes to construction of new co-operative housing complexes and when tenancy apartments are converted into co-operative housing apartments.
An investigation of how these measures are being used is done in Stockholm, Gothenburg and Malmö as it is believed to be in metropolitan areas, where the property values are high, that these measures are most attractive. Four interviews are held to better understand the problem and deepen the knowledge. Questionnaires sent to co-operative housing associations that implemented a 3D cadastral procedure also contribute to a deepened understanding.
The survey shows that this is not a particularly common cadastral procedure, 30 implementations are found, with the majority located in Stockholm. Insufficient knowledge of current tax rules, as well as the will, or unwillingness, of the municipalities to change town plans may be reasons why it has not been implemented more often. The number of easements and joint facilities formed in each establishment varies considerably. Much depends on the constructional conditions of the building, the interested parties’ claims and the opinion of the cadastral surveyor. When the members of the co-operative housing association can be linked to the association owning the property containing the commercial space, the association is most often a co-operative society. The answers to the questionnaires also testify that co-operative societies are the most attractive way for members to still administer the commercial space property, and that the statutes of the co-operative society regulate the co-owner circuit.
These cadastral procedures are believed to be a reaction to the current tax rules, and they do not contribute to the construction of any new housing. One could therefore argue that they are an "unnecessary" load on the cadastral offices, which in today's situation with a high housing shortage have a high workload. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/8909888
- author
- Smeder, Johan LU and Mardi, Jonatan
- supervisor
- organization
- alternative title
- Co-operative housing associations and three-dimensional cadastral procedures
- course
- VFT920 20171
- year
- 2017
- type
- H3 - Professional qualifications (4 Years - )
- subject
- keywords
- Tredimensionell fastighetsbildning, 3D-fastighetsbildning, bostadsrätt, bostadsrättsförening, privatbostadsföretag, oäkta bostadsföretag, lättnadsregel, skattelättnadsregel. Three-dimensional cadastral procedures, 3D cadastral procedures, co-operative housing association, tax exemption rule.
- other publication id
- ISRN/LUTVDG/TVLM/17/5386 SE
- language
- Swedish
- id
- 8909888
- date added to LUP
- 2017-06-01 09:11:12
- date last changed
- 2017-06-01 09:11:12
@misc{8909888,
abstract = {{Up until recently, members of co-operative housing associations with a high income deriving from non-housing activities could benefit from a tax exemption rule. This rule was last applied in 2015 and meant that a deduction could be made for the taxable housing benefit. With the removal of this rule approximately 5,000 private individuals are affected by a higher cost for their accommodation. When a co-operative housing association gets its income from other than apartment-fees, it often depends on the fact that they have a large proportion of commercial space.
Through a 3D cadastral procedure and a sale to another party, the co-operative housing association can divide ownership of the commercial space from the housing section, changing the way the association and its members are being taxed. Because the commercial space often generate quite an income, and in order to control who rents it, there is sometimes an interest from the members of the co-operative housing association to continue to administer the commercial space. The members of the co-operative housing association can own and administer the commercial space, which now is a separate property, through a new association. 3D cadastral procedures are also applicable when it comes to construction of new co-operative housing complexes and when tenancy apartments are converted into co-operative housing apartments.
An investigation of how these measures are being used is done in Stockholm, Gothenburg and Malmö as it is believed to be in metropolitan areas, where the property values are high, that these measures are most attractive. Four interviews are held to better understand the problem and deepen the knowledge. Questionnaires sent to co-operative housing associations that implemented a 3D cadastral procedure also contribute to a deepened understanding.
The survey shows that this is not a particularly common cadastral procedure, 30 implementations are found, with the majority located in Stockholm. Insufficient knowledge of current tax rules, as well as the will, or unwillingness, of the municipalities to change town plans may be reasons why it has not been implemented more often. The number of easements and joint facilities formed in each establishment varies considerably. Much depends on the constructional conditions of the building, the interested parties’ claims and the opinion of the cadastral surveyor. When the members of the co-operative housing association can be linked to the association owning the property containing the commercial space, the association is most often a co-operative society. The answers to the questionnaires also testify that co-operative societies are the most attractive way for members to still administer the commercial space property, and that the statutes of the co-operative society regulate the co-owner circuit.
These cadastral procedures are believed to be a reaction to the current tax rules, and they do not contribute to the construction of any new housing. One could therefore argue that they are an "unnecessary" load on the cadastral offices, which in today's situation with a high housing shortage have a high workload.}},
author = {{Smeder, Johan and Mardi, Jonatan}},
language = {{swe}},
note = {{Student Paper}},
title = {{Bostadsrättsföreningar och tredimensionell fastighetsbildning}},
year = {{2017}},
}