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Arbetsinkomst eller kapitalinkomst - Klassificering av andelar i fåmansbolag och enskild näringsverksamhet

Augustsson, Anton LU (2017) JURM02 20172
Department of Law
Faculty of Law
Abstract (Swedish)
Uppsatsens syfte är att undersöka klassificeringen av andelar i fåmansbolag och enskild näringsverksamhet och jämför klassificeringarna med varandra. Syftet med jämförelsen är att utröna vilka principiella skillnader och likheter som finns mellan klassificeringarna.

Andelarna i ett fåmansbolag kan klassificeras antingen som kvalificerade eller okvalificerade, syftet med klassificeringen är att skilja mellan arbetsinkomst och kapitalinkomst. Bedömningen av andelarna görs utifrån andelsägarens aktivitet i bolaget. Är ägaren verksam i betydande omfattning, uppfylls verksamhetsrekvisitet och andelarna klassificeras som kvalificerade. Inkomst i form av utdelning och reavinst beskattas enbart som inkomst av kapital om andelarna är... (More)
Uppsatsens syfte är att undersöka klassificeringen av andelar i fåmansbolag och enskild näringsverksamhet och jämför klassificeringarna med varandra. Syftet med jämförelsen är att utröna vilka principiella skillnader och likheter som finns mellan klassificeringarna.

Andelarna i ett fåmansbolag kan klassificeras antingen som kvalificerade eller okvalificerade, syftet med klassificeringen är att skilja mellan arbetsinkomst och kapitalinkomst. Bedömningen av andelarna görs utifrån andelsägarens aktivitet i bolaget. Är ägaren verksam i betydande omfattning, uppfylls verksamhetsrekvisitet och andelarna klassificeras som kvalificerade. Inkomst i form av utdelning och reavinst beskattas enbart som inkomst av kapital om andelarna är okvalificerade. Utdelning och reavinst från kvalificerade andelar beskattas både som kapitalinkomst och arbetsinkomst.

Enligt förarbetena uppfylls verksamhetsrekvisitet om ägarens arbetsinsats har varit av påtaglig eller stor betydelse för vinstgenereringen i bolaget. Vid bedömning av ägarens arbete beaktas flertalet omständigheter, bland annat omfattning av arbetsinsatsen, kvaliteten på arbete, ägarens position i företaget och innehav av kapitaltillgångar. I praxis gör domstolen en sammanlagd bedömning av alla omständigheter. Omständigheterna har olika stor betydelse vid bedömning men ingen av omständighet är av sådan betydelse att den är avgörande. Den omständighet som är av störst betydelse är kvaliteten av ägarens arbete, alltså vilken typ av arbete som denna utfört.

Syftet med klassificeringen av enskild näringsverksamhet är det samma och bedömningen görs utifrån näringsidkarens aktivitet i verksamheten. Enskild näringsverksamhet klassas antingen som aktiv eller passiv. Verksamheten är aktiv om näringsidkaren uppfyller aktivitetsrekvistet, rekvisitet anses uppfyllt om näringsidkaren har arbetet i inte oväsentlig omfattning i näringsverksamheten. Är verksamheten aktiv anses inkomsten vara arbetsinkomst och är den passiv anses inkomst vara kapitalinkomst. Av förarbetena framgår det att aktivitetsrekvisitet kan uppfyllas på två sätt. Det första är om näringsidkaren arbetar 500 timmar eller mer i verksamheten. Det andra är om arbetsinsatsen understiger 500 timmar, då kan verksamheten ändå klassificeras som aktiv om verksamheten i huvudsak baseras på näringsidkarens eget arbete och verksamheten inte innehar en betydande balansomslutning.

Vid klassificering av enskild näringsverksamhet beaktas inte lika många omständigheter som vid klassificeringen av andelar i fåmansbolag. Av de omständigheter som beaktas vid båda klassificeringarna har de större betydelse vid bedömning av aktivitetsrekvisitet. Det är då fler omständigheter som kan vara av avgörande betydelse. Exempelvis kan omfattningen av den skattskyldiges arbetsinsats vara direkt avgörande för bedömning av enskild näringsverksamhet, liksom omständigheten att verksamheten har en kapitaltillgång. Omständigheter som inte är av tillräckligt stor betydelse för att avgöra bedömning av verksamhetsrekvistet.

Jämförelsen av klassificeringarna visar även att även om båda har samma syfte kan samma situation bedömas olika, beroende på om bedömning görs utifrån verksamhetsrekvistet eller aktivitetsrekvisitet. (Less)
Abstract
The purpose of this essay is to examine the classification of shares in close companies and private economic activities and to compare the classifications with each other. Conducting this comparison will ascertain what fundamental differences and similarities there are between the classifications.

In a closed company, the shares are classified either as qualified or unqualified and the aim with this classification is to separate between wage earnings and capital incomes. The assessment of the shares is based on the shareholder´s activity in the corporation. If the shareholder is considered active, the corporation requisition is fulfilled and the shares will be classified as qualified. An income based on bonuses and capital gain will... (More)
The purpose of this essay is to examine the classification of shares in close companies and private economic activities and to compare the classifications with each other. Conducting this comparison will ascertain what fundamental differences and similarities there are between the classifications.

In a closed company, the shares are classified either as qualified or unqualified and the aim with this classification is to separate between wage earnings and capital incomes. The assessment of the shares is based on the shareholder´s activity in the corporation. If the shareholder is considered active, the corporation requisition is fulfilled and the shares will be classified as qualified. An income based on bonuses and capital gain will only be assessed as capital income if the shares are unqualified. Bonuses and capital gain earned from qualified shares are assessed both as capital income and wage earnings.

According to legislative history the corporation requisition is fulfilled if the shareholder´s work effort has been evident or if it had a great impact on the profits in the corporation. When assessing the shareholder´s work, multiple circumstances are considered, for example the quality of the work performed, the shareholder´s position in the corporation and the possession of capital resources. The court practice conducts a combined assessment of all these circumstances. These circumstances are of different significance when the assessment is performed but no circumstance is of such importance that it would be considered crucial. However, the quality of the shareholder´s work is the circumstance that is of most importance, namely what type of work the shareholder performs.

The purpose of the classification of the private economic activity is the same as stated above and the assessment is made based on the businessman´s activity in the corporation. Private economic activity is classified either as active or passive. The corporation is active if the businessman fulfills the activity requisition and the requisition is considered fulfilled if the businessman carries out the work to an unessential extent in the corporation.
If the corporation is active the income is considered to be work earnings and if it is passive the income is considered to be capital gain. By researching the legislative history it becomes evident that the activity requisition could be fulfilled in two separate ways. First, it could be fulfilled if the businessman conducts 500 hours or more of work in the corporation. Second, if the work performed is less than 500 hours, the corporation can still be classified as active if the main source of work is based on the businessman´s own work and if the corporation does not have a significant balance sheet.


When classifying the private economic activity not as many circumstances are considered as when the classification of shares in closed companies are performed. Of all the circumstances that are considered during both classifications, the greater ones play a more significant role when assessing the activity requisition. Concluding in the fact that it is more rather than greater circumstances that could be crucial. For example, the extent of the work effort of the person liable to taxation could make a direct difference and be crucial to the assessment of the private economic activity, as well as the circumstance of the corporation´s capital gain.

The comparison of the classifications also displays that although the classifications carry the same purpose, the same situation could be assessed differently depending on if the assessment is made based on the business requisition or the activity requisition. (Less)
Please use this url to cite or link to this publication:
author
Augustsson, Anton LU
supervisor
organization
alternative title
Wage earnings or capital income - Classification of shares in close companies and private economic activities
course
JURM02 20172
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
Skatterätt
language
Swedish
id
8930781
date added to LUP
2018-01-25 14:20:54
date last changed
2018-01-25 14:20:54
@misc{8930781,
  abstract     = {The purpose of this essay is to examine the classification of shares in close companies and private economic activities and to compare the classifications with each other. Conducting this comparison will ascertain what fundamental differences and similarities there are between the classifications. 

In a closed company, the shares are classified either as qualified or unqualified and the aim with this classification is to separate between wage earnings and capital incomes. The assessment of the shares is based on the shareholder´s activity in the corporation. If the shareholder is considered active, the corporation requisition is fulfilled and the shares will be classified as qualified. An income based on bonuses and capital gain will only be assessed as capital income if the shares are unqualified. Bonuses and capital gain earned from qualified shares are assessed both as capital income and wage earnings. 

According to legislative history the corporation requisition is fulfilled if the shareholder´s work effort has been evident or if it had a great impact on the profits in the corporation. When assessing the shareholder´s work, multiple circumstances are considered, for example the quality of the work performed, the shareholder´s position in the corporation and the possession of capital resources. The court practice conducts a combined assessment of all these circumstances. These circumstances are of different significance when the assessment is performed but no circumstance is of such importance that it would be considered crucial. However, the quality of the shareholder´s work is the circumstance that is of most importance, namely what type of work the shareholder performs. 

The purpose of the classification of the private economic activity is the same as stated above and the assessment is made based on the businessman´s activity in the corporation. Private economic activity is classified either as active or passive. The corporation is active if the businessman fulfills the activity requisition and the requisition is considered fulfilled if the businessman carries out the work to an unessential extent in the corporation. 
If the corporation is active the income is considered to be work earnings and if it is passive the income is considered to be capital gain. By researching the legislative history it becomes evident that the activity requisition could be fulfilled in two separate ways. First, it could be fulfilled if the businessman conducts 500 hours or more of work in the corporation. Second, if the work performed is less than 500 hours, the corporation can still be classified as active if the main source of work is based on the businessman´s own work and if the corporation does not have a significant balance sheet. 


When classifying the private economic activity not as many circumstances are considered as when the classification of shares in closed companies are performed. Of all the circumstances that are considered during both classifications, the greater ones play a more significant role when assessing the activity requisition. Concluding in the fact that it is more rather than greater circumstances that could be crucial. For example, the extent of the work effort of the person liable to taxation could make a direct difference and be crucial to the assessment of the private economic activity, as well as the circumstance of the corporation´s capital gain. 

The comparison of the classifications also displays that although the classifications carry the same purpose, the same situation could be assessed differently depending on if the assessment is made based on the business requisition or the activity requisition.},
  author       = {Augustsson, Anton},
  keyword      = {Skatterätt},
  language     = {swe},
  note         = {Student Paper},
  title        = {Arbetsinkomst eller kapitalinkomst - Klassificering av andelar i fåmansbolag och enskild näringsverksamhet},
  year         = {2017},
}