Ränteavdragsregler för företagssektorn - Finansdepartementets förslag på nya ränteavdragsregler mot bakgrund av gällande rätt
(2017) JURM02 20172Department of Law
Faculty of Law
- Abstract (Swedish)
- Med anledning av EU:s direktiv mot skatteundandraganden ligger det på den svenska lagstiftaren att före slutet av år 2018 införa vissa ränteavdragsbegränsningsregler som motverkar aggressiv skatteplanering. Med anledning av detta, samt på grund av att lagstiftaren anser att det föreligger en snedvridning mellan finansiering med eget och lånat kapital, där lånefinansiering på grund av ränteavdragsmöjligheterna subventioneras, så presenterade Finansdepartementet förra året en promemoria innehållandes förslag på bland annat nya ränteavdragsregler.
Denna uppsats redogör för innehållet i Finansdepartementets förslag på nya ränteavdragsregler, mot bakgrund av de nuvarande ränteavdragsreglerna. De nuvarande reglerna har genom åren bemötts av... (More) - Med anledning av EU:s direktiv mot skatteundandraganden ligger det på den svenska lagstiftaren att före slutet av år 2018 införa vissa ränteavdragsbegränsningsregler som motverkar aggressiv skatteplanering. Med anledning av detta, samt på grund av att lagstiftaren anser att det föreligger en snedvridning mellan finansiering med eget och lånat kapital, där lånefinansiering på grund av ränteavdragsmöjligheterna subventioneras, så presenterade Finansdepartementet förra året en promemoria innehållandes förslag på bland annat nya ränteavdragsregler.
Denna uppsats redogör för innehållet i Finansdepartementets förslag på nya ränteavdragsregler, mot bakgrund av de nuvarande ränteavdragsreglerna. De nuvarande reglerna har genom åren bemötts av stark kritik, såväl i den skatterättsliga doktrinen som av HFD. Reglerna har dessutom av EU-kommissionen ansetts strida mot etableringsfriheten. Uppsatsen syftar därför till att utreda hur Finansdepartementets förslag förhåller sig till de nuvarande kritiserade reglerna.
I uppsatsen utreds dessutom vilka för- och nackdelar som finns i Finansdepartementets promemoria. Därutöver görs en bedömning av hur väl lagförslagen tillgodoser promemorians huvudsyften; att motverka aggressiv skatteplanering med ränteavdrag samt att öka neutraliteten mellan finansiering med eget och lånat kapital.
Sammantaget kan sägas att undertecknad anser att de förslag som presenteras i promemorian delvis skiljer sig i relativt stor bemärkelse från nu gällande rätt, men på andra delar, som vid ändringen av de nuvarande ränteavdragsreglerna, görs inga större framsteg. Lagförslagen innehåller både för- och nackdelar, men lägger grunden för ett fullgott slutgiltigt lagförslag. Avslutningsvis konstateras att Finansdepartementets förslag troligen tillgodoser promemorians huvudsyften – men att även andra intressen, såsom de som lyfts fram i remissbehandlingen, måste vägas in i det slutgiltiga förslaget. (Less) - Abstract
- Due to the EU Anti-Tax Avoidance Directive, it is the Swedish legislator’s responsibility to introduce certain interest limitation rules to counter aggressive tax planning before the end of 2018. Due to this, and because the legislator considers that there is a distortion between own and borrowed capital, where loan funding is subsidized due to interest-rate deductions, the Swedish Ministry of Finance presented a memorandum last year, containing proposals for, among other things, new interest limitation rules.
This thesis explains the content of the Ministry of Finance’s proposals for new interest limitation rules, in the light of the current interest limitation rules. Over the years, the current rules have been met with strong... (More) - Due to the EU Anti-Tax Avoidance Directive, it is the Swedish legislator’s responsibility to introduce certain interest limitation rules to counter aggressive tax planning before the end of 2018. Due to this, and because the legislator considers that there is a distortion between own and borrowed capital, where loan funding is subsidized due to interest-rate deductions, the Swedish Ministry of Finance presented a memorandum last year, containing proposals for, among other things, new interest limitation rules.
This thesis explains the content of the Ministry of Finance’s proposals for new interest limitation rules, in the light of the current interest limitation rules. Over the years, the current rules have been met with strong criticisms, both in tax law doctrine and by the Supreme Administrative Court. In addition, the rules have by the European Commission been considered to violate the freedom of establishment. The purpose of this thesis is therefore to investigate how the Ministry of Finance's proposals relate to the current criticized rules.
In addition, the thesis examines the pros and cons of the Ministry of Finance's memorandum. Furthermore, an assessment is made of how well the proposals meet the main objectives of the memorandum; to counteract aggressive tax planning with interest deductions and to increase the neutrality between financing with own and borrowed capital.
Overall, the author of the thesis believes that the proposals presented in the memorandum differ to a relatively large extent from current law, but in other respects, as in the amendment of the current interest limitation rules, no major progress is made. The proposals contain both pros and cons, but lay the foundation for a proper final proposal. Finally, it is stated that the Ministry of Finance’s proposals are likely to meet the main objectives of the memorandum – but that other interests, such as those raised in the referral process, must be weighed into the final proposal. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/8930784
- author
- Sjöberg, Björn LU
- supervisor
- organization
- alternative title
- Interest limitation rules for the corporate sector - The Ministry of Finance's proposal for new interest limitation rules in the light of current law
- course
- JURM02 20172
- year
- 2017
- type
- H3 - Professional qualifications (4 Years - )
- subject
- keywords
- skatterätt, ränteavdrag
- language
- Swedish
- id
- 8930784
- date added to LUP
- 2018-01-22 13:29:33
- date last changed
- 2018-01-22 13:29:33
@misc{8930784,
abstract = {{Due to the EU Anti-Tax Avoidance Directive, it is the Swedish legislator’s responsibility to introduce certain interest limitation rules to counter aggressive tax planning before the end of 2018. Due to this, and because the legislator considers that there is a distortion between own and borrowed capital, where loan funding is subsidized due to interest-rate deductions, the Swedish Ministry of Finance presented a memorandum last year, containing proposals for, among other things, new interest limitation rules.
This thesis explains the content of the Ministry of Finance’s proposals for new interest limitation rules, in the light of the current interest limitation rules. Over the years, the current rules have been met with strong criticisms, both in tax law doctrine and by the Supreme Administrative Court. In addition, the rules have by the European Commission been considered to violate the freedom of establishment. The purpose of this thesis is therefore to investigate how the Ministry of Finance's proposals relate to the current criticized rules.
In addition, the thesis examines the pros and cons of the Ministry of Finance's memorandum. Furthermore, an assessment is made of how well the proposals meet the main objectives of the memorandum; to counteract aggressive tax planning with interest deductions and to increase the neutrality between financing with own and borrowed capital.
Overall, the author of the thesis believes that the proposals presented in the memorandum differ to a relatively large extent from current law, but in other respects, as in the amendment of the current interest limitation rules, no major progress is made. The proposals contain both pros and cons, but lay the foundation for a proper final proposal. Finally, it is stated that the Ministry of Finance’s proposals are likely to meet the main objectives of the memorandum – but that other interests, such as those raised in the referral process, must be weighed into the final proposal.}},
author = {{Sjöberg, Björn}},
language = {{swe}},
note = {{Student Paper}},
title = {{Ränteavdragsregler för företagssektorn - Finansdepartementets förslag på nya ränteavdragsregler mot bakgrund av gällande rätt}},
year = {{2017}},
}